Annual Registration Renewal | State of California - Department of Justice

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}); </script> </div> </div> </div>   <div class="container-fluid"> <div class="row"> </div> </div> <div class="main-container container"> <div class="row"> <section class="col-sm-9"> <a id="main-content"></a> <h1 class="page-header">Annual Registration Renewal</h1> <ol class="breadcrumb"><li><a href="/">Home</a></li> <li><a href="/charities" class="active-trail">Charities</a></li> <li class="active">Annual Registration Renewal</li> </ol> <div class="region region-content"> <div id="block-block-463" class="block block-block"> <div class="content"> <style> li.top-link { list-style-type: none; } .panel-darkblue { border-color: #23406e; } .panel-darkblue > .panel-heading { border-color: #23406e; background-color: #23406e; color: #fff; } .yellow-emphasis { color: #fc0; } .back-link { width: 100%; text-align: right; border-bottom: 3px solid #ddd; padding: 0.5em; margin-top: 1em; } </style>   <div class="panel panel-darkblue">  <div class="panel-heading"> <h3>Delinquency Call Line</h3> </div> <div class="panel-body"> <p><strong>Unable to determine cause of delinquency?</strong></p> <p>Call 916-210-6607 to speak with Registry staff during normal business hours (8 am to 4 pm PT), or leave a voicemail.</p> </div> </div> <br> </div> </div><div id="block-system-main" class="block block-system"> <div class="content"> <div id="node-140880" class="node node-page clearfix" about="/charities/renewals" typeof="foaf:Document"> <span property="dc:title" content="Annual Registration Renewal" class="rdf-meta element-hidden"></span><span property="sioc:num_replies" content="0" datatype="xsd:integer" class="rdf-meta element-hidden"></span> <div class="content clearfix"> <div class="field field-name-body field-type-text-with-summary field-label-hidden"><div class="field-items"><div class="field-item even" property="content:encoded"><style> .orderedAccordion .panel-collapse ul { list-style-type: inherit; font-size: 1em; color: #000; } .orderedAccordion .panel-collapse ul { list-style-type: inherit; font-size: 1em; color: #000; } .panel-title { font-size: 1.2em; font-weight: 500; } .panel-collapse { padding-left: 2.5em; } .back-link { width: 100%; text-align: right; border-bottom: 3px solid #ddd; padding: 0.5em; margin-top: 1em; } .contact { padding-bottom: 1.5em; text-align: center; border-left: 5px solid #fff; } .text-svg { padding: 3px 0 2px 0; margin-left: 10px; display: inline-block; } .svg-align { display: inline-block; vertical-align: middle; } .banner-heading { background-color: #23406e; display: block; padding: 10px 15px; color: #FFF; } .banner-title { font-size: 1.25em; font-weight: 500; color: #FFF; margin-bottom: 0; text-align: center; text-transform: uppercase; } .banner-text { color: #FFF;; text-align: center; } .banner-text a:link { color: #FC0; font-style: italic; text-decoration: underline; } .banner-text a:visited { color: #FC0; font-style: italic; text-decoration: underline; } .banner-text a:hover { color: #FFF; } .list-num { display: inline-block; min-width: 2em; vertical-align: top; } .list-q { display: inline-block; max-width: 90%; } .panel-darkblue { border-color: #23406e; } .panel-darkblue > .panel-heading { border-color: #23406e; background-color: #23406e; color: #fff; } .yellow-emphasis { color: #fc0; } .panel > .collapse ul { list-style-type: disc; font-size: 1em; color: #000; } .panel > .collapse .panel-heading{ text-align: inherit; background: #f5f5f5; color: #333; font-size: 1em; font-weight: 500; } .panel > .collapse .panel-default { border: 1px solid #ddd; } #rvs-accordion .panel-heading a:before { font-family: 'Glyphicons Halflings'; content: "\e114"; float: right; transition: all 0.5s; font-size: 0.75em; } .panel > .collapse .list-unstyled li p { margin-bottom: 25px; } .list-unstyled-indent { margin-bottom: 25px; margin-left: 10px; list-style: none !important; } .back-link { width: 100%; text-align: right; border-bottom: 3px solid #ddd; padding: 0.5em; margin-top: 1em; } </style>  <h2>Webinars</h2> <h3 id="electronic">Annual Registration Renewal Webinar- Electronic submission</h3> <iframe width="100%" height="450" src="https://www.youtube.com/embed/HE-ABdIs4cI?ecver=2&controls=1&showinfo=0&autoplay=0" frameborder="0" allowfullscreen="" title="Annual Registration Renewal Webinar- Electronic submission Video"></iframe> <br><br> <h3 id="paper">Updated Annual Registration Renewal Webinar- Paper Submissions</h3> <iframe width="100%" height="450" src="https://www.youtube.com/embed/REazKIfA1zc?ecver=2&controls=1&showinfo=0&autoplay=0" frameborder="0" allowfullscreen="" title="Updated Annual Registration Renewal Webinar- Paper submissions Video"></iframe> <br><br> <h3>Completing Form CT-TR-1 Webinar</h3> <iframe width="100%" height="450" src="https://www.youtube.com/embed/Z71bhChqE3A?ecver=2&controls=1&showinfo=0&autoplay=0" frameborder="0" allowfullscreen="" title="Completing Form CT-TR-1 Webinar"></iframe> <br><br> <p>Every charitable corporation, unincorporated association, and trustee doing business or holding property in California is required to annually renew its registration with the Attorney General's Registry of Charities and Fundraisers. Registrants must report annually by filing <a href="/system/files/media/rrf1_form.pdf">Form RRF-1</a> with the applicable renewal fee along with either IRS Form 990 (-EZ/PF) or <a href="/system/files/media/ct-tr1-form.pdf">Form CT-TR-1</a>. The failure to renew the registration will lead to the charitable organization being listed as delinquent with the Attorney General's Registry of Charities and Fundraisers and may lead to the loss of tax exemption status with the Franchise Tax Board.</p> <div class="panel-group" id="rvs-accordion" role="tablist" aria-multiselectable="true"> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingOne"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#raf" aria-expanded="true" aria-controls="raf"> Required Annual Filings </a> </h4> </div> <div id="raf" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingOne"> <div class="panel-body"> <ul> <li><a href="/system/files/media/rrf1_form.pdf">Form RRF-1</a> along with either: <ol type="A"> <li>Copy of IRS Form 990, 990-EZ, or 990-PF as filed with the IRS except: <ul> <li><strong>Schedule B</strong> is not requested or required by the Registry. <ul> <li><strong>Please exclude all pages of Schedule B </strong> from your IRS Form 990, Form 990-EZ or Form 990-PF filing with the Registry, <strong>including the first page</strong>.</li> <li><strong>Please do not submit redacted, blank or <em>Public View</em> versions of Schedule B – exclude all pages entirely from your filing with the Registry.</strong></li> </ul> </li> <li>The Registry does not require a copy of IRS form 990-N.</li> </ul> </li> <li>If your organization is not required to file and does not file IRS Form 990 or 990-EZ because it does not meet the revenue requirements, your organization must submit <a href="/system/files/media/ct-tr1-form.pdf">Form CT-TR-1</a> with the Registry. <ul> <li>Registrants who file IRS Form 990, Form 990-EZ or Form 990-PF with the IRS must also file the same with the Registry as part of their annual filing regardless of revenue or any other factor. Form CT-TR-1 is not required from these registrants.</li> </ul> </li> </ol> </li> <li>Renewal fees as specified on <a href="/system/files/media/rrf1_form.pdf">Form RRF-1</a>.</li> </ul> <p>Other forms not specifically requested (e.g. IRS Form 8879, FTB Form 199) are not required by this office.</p> <p><span class="text-success"><strong>Go Green!</strong></span> Save time and postage! Annual data and Renewal Form filings may be submitted using the Online Renewal System (see below).</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingTwo"> <h4 class="panel-title"> <a class="collapsed" role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#ann" aria-expanded="false" aria-controls="ann"> Due Date for Annual Renewal Filings </a> </h4> </div> <div id="ann" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingTwo"> <div class="panel-body"> <p>Required annual filings and registration fees are due 4 months and 15 days after the charitable organization's fiscal year ends unless the IRS has granted an extension. Registrants granted an extension of time from the IRS should not file with the Registry before filing with the IRS. <strong>After filing with the IRS</strong>, registrants must file a complete package with the Registry that includes the forms, fees and other documentation listed above in the <strong>Required Annual Filings</strong> section.</p> <p><u>IRS Form 990(-EZ/-PF) filers</u>: Schedule B is not requested or required by the Registry. <strong>Please exclude all pages of Schedule B</strong> from your filing that you submit to the Registry, <strong>including the first page. Please do not submit redacted, blank or <em>Public View</em> versions of Schedule B – exclude all pages entirely from your filing with the Registry.</strong></p> <p>Failure to submit complete annual filings with renewal fees may result in the charitable organization's registration status being changed from <em>Current</em> to <em>Current - Reporting Incomplete</em>.</p> <p>For your annual filing due date, click on your fiscal year ending date:</p> <div class="panel-group" id="accordion2" role="tablist" aria-multiselectable="true"> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings1"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings1" aria-expanded="true" aria-controls="collapseFilings1"> Fiscal Year Ending <strong>January 31</strong></a></h4> </div> <div id="collapseFilings1" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings1"> <div class="panel-body"> <p>Your due date is <strong>June 15</strong>, <em>or December 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings2"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings2" aria-expanded="true" aria-controls="collapseFilings2"> Fiscal Year Ending <strong>February 28/29</strong></a></h4> </div> <div id="collapseFilings2" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings2"> <div class="panel-body"> <p>Your due date is <strong>July 15</strong>, <em>or January 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings3"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings3" aria-expanded="true" aria-controls="collapseFilings3"> Fiscal Year Ending <strong>March 31</strong></a></h4> </div> <div id="collapseFilings3" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings3"> <div class="panel-body"> <p>Your due date is <strong>August 15</strong>, <em>or February 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings4"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings4" aria-expanded="true" aria-controls="collapseFilings4"> Fiscal Year Ending <strong>April 30</strong></a></h4> </div> <div id="collapseFilings4" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings4"> <div class="panel-body"> <p>Your due date is <strong>September 15</strong>, <em>or March 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings5"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings5" aria-expanded="true" aria-controls="collapseFilings5"> Fiscal Year Ending <strong>May 31</strong></a></h4> </div> <div id="collapseFilings5" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings5"> <div class="panel-body"> <p>Your due date is <strong>October 15</strong>, <em>or April 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings6"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings6" aria-expanded="true" aria-controls="collapseFilings6"> Fiscal Year Ending <strong>June 30</strong></a></h4> </div> <div id="collapseFilings6" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings6"> <div class="panel-body"> <p>Your due date is <strong>November 15</strong>, <em>or May 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings7"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings7" aria-expanded="true" aria-controls="collapseFilings7"> Fiscal Year Ending <strong>July 31</strong></a></h4> </div> <div id="collapseFilings7" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings7"> <div class="panel-body"> <p>Your due date is <strong>December 15</strong>, <em>or June 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings8"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings8" aria-expanded="true" aria-controls="collapseFilings8"> Fiscal Year Ending <strong>August 31</strong></a></h4> </div> <div id="collapseFilings8" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings8"> <div class="panel-body"> <p>Your due date is <strong>January 15</strong>, <em>or July 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings9"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings9" aria-expanded="true" aria-controls="collapseFilings9"> Fiscal Year Ending <strong>September 30</strong></a></h4> </div> <div id="collapseFilings9" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings9"> <div class="panel-body"> <p>Your due date is <strong>February 15</strong>, <em>or August 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings10"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings10" aria-expanded="true" aria-controls="collapseFilings10"> Fiscal Year Ending <strong>October 31</strong></a></h4> </div> <div id="collapseFilings10" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings10"> <div class="panel-body"> <p>Your due date is <strong>March 15</strong>, <em>or September 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings11"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings11" aria-expanded="true" aria-controls="collapseFilings11"> Fiscal Year Ending <strong>November 30</strong></a></h4> </div> <div id="collapseFilings11" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings11"> <div class="panel-body"> <p>Your due date is <strong>April 15</strong>, <em>or October 15 with IRS extension</em></p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFilings12"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion2" href="#collapseFilings12" aria-expanded="true" aria-controls="collapseFilings12"> Fiscal Year Ending <strong>December 31</strong></a></h4> </div> <div id="collapseFilings12" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFilings12"> <div class="panel-body"> <p>Your due date is <strong>May 15</strong>, <em>or November 15 with IRS extension</em></p> </div> </div> </div> </div> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingThree"> <h4 class="panel-title"> <a class="collapsed" role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#online" aria-expanded="false" aria-controls="online"> Online Renewal System </a> </h4> </div> <div id="online" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingThree"> <div class="panel-body"> <p>Charitable organizations with Registry status of <em>Current or Current - Awaiting Reporting</em> may file annual reports and pay renewal fees electronically after establishing an online account. Registration (mailing) address changes may be submitted as part of their annual filing or separately.</p> <p>Before filing electronically with the Registry, first </p> <ul> <li>File with the IRS, and</li> <li>Use the <a href="https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y" target="_blank">Registry Search Tool</a> to verify your organization is listed as <a href="/charities/content/info#status"><em>Current</em></a> or <a href="/charities/content/info#status"><em>Current – Awaiting Reporting</em></a>.</li> </ul> <p><strong>If you have not used the Online Renewal System before or do not know your User ID and Password</strong>, please first first review the <a href="/charities/online-renewal-checklist">Online Renewal System Checklist page</a> for filing requirements and tips.</p> <p>If you have used the Online Renewal System before, have a User ID and Password, and already familiar with the online filing requirements, you may go directly to the login page:</p> <div align="center"><a href="https://rct.doj.ca.gov/eGov/Login.aspx" target="_blank"><button type="button" class="btn btn-success">Go to Login Page</button></a></div> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFour"> <h4 class="panel-title"> <a class="collapsed" role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#pfr" aria-expanded="false" aria-controls="pfr"> Renewal Forms & Links </a> </h4> </div> <div id="pfr" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFour"> <div class="panel-body"> <h3 id="forms">Renewal Forms & Links</h3> <ul> <li><p style="margin-bottom: 0.5em;"><a href="/system/files/media/rrf1_form.pdf">Form RRF-1 & Instructions, pdf</a></p> <p style="margin-bottom: 0.5em;"><strong>Annual Registration Renewal Fee Report</strong></p> <p>Form RRF-1 must be filed annually along with either IRS Form 990, 990-EZ or 990-PF within 4 months and 15 days after the end of an organization's accounting period. IRS extensions are honored by the Registry – please file with the IRS first. Registrants who are not required to file <em>and do not file</em> IRS Form 990 or 990-EZ because they do not meet the revenue requirements must file Form CT-TR-1 annually <em>along with</em> Form RRF-1.</p> </li> <li><p style="margin-bottom: 0.5em;"><a href="/system/files/media/ct-tr1-form.pdf">Form CT-TR-1 & Instructions, pdf</a></p> <p style="margin-bottom: 0.5em;"><strong>Annual Treasurer's Report</strong></p> <p>Registrants who are not required to file <em>and do not file</em> IRS Form 990 or 990-EZ because they do not meet the revenue requirements must file Form CT-TR-1 annually <em>along with</em> Form RRF-1. Registrants who file IRS Form 990, 990-EZ or 990-PF do not need to file Form CT-TR-1.</p> </li> <li><p style="margin-bottom: 0.5em;"><a href="/system/files/media/ct694.pdf">Form CT-694, pdf</a>   </p></li> <p style="margin-bottom: 0.5em;"><strong>Annual Financial Solicitation Report</strong></p> <p>For use by a charity that solicits for charitable purposes, (1) collects more than 50% of its annual income and more than $1 million in charitable contributions from donors in California during the previous calendar year, and (2) spent more than 25% of its annual income on non-program activities as defined in Business and Professions Code section 17510.9.</p> <li> <p style="margin-bottom: 0.5em;"><a href="/system/files/media/online-renewal-checklist.pdf?">Online Renewal Checklist, pdf</a> <br>Checklist includes guidance and instructions for using the Online Renewal System.</p> </li> <li><a href="https://www.irs.gov/charities-non-profits/current-form-990-series-forms-and-instructions" title="Current Form 990 Series - Forms and Instructions" target="_blank">IRS Form 990 Series & Instructions</a> <ul> <li>Note: Schedule B is not requested or required by the Registry. <strong>Please exclude all pages of Schedule B</strong> from your IRS Form 990(-EZ/-PF) filing that you submit to the Registry, <strong>including the first page. Please do not submit redacted, blank or <em>Public View</em> versions of Schedule B – exclude all pages entirely from your filing with the Registry.</strong></li> </ul> </li> <li><a href="/charities/guide-live">The Registry's Guide for Charities Page</a></li> <li><a href="/sites/all/files/agweb/pdfs/charities/publications/charities_nonprofit_transactions.pdf">Nonprofit Transactions Requiring Notice or Attorney General Approval</a></li> <li><a href="/sites/all/files/agweb/pdfs/charities/pdf/nonprofit-integrity-act-nov04-auditreq.pdf?">Audit Requirements under the Nonprofit Integrity Act</a></li> <li><a href="/sites/all/files/agweb/pdfs/charities/pdf/nonprofit-integrity-act-nov04-execcomp.pdf?">Executive Compensation under the Nonprofit Integrity Act</a></li> </ul> </div> </div> </div> <a id="faqs"></a> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFive"> <h4 class="panel-title"> <a class="collapsed" role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#faq" aria-expanded="false" aria-controls="faq"> Frequently Asked Questions </a> </h4> </div> <div id="faq" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFive"> <div class="panel-body"> <div class="panel-group orderedAccordion" id="accordion1" role="tablist" aria-multiselectable="true"> <h3 id="faq-update">FAQs - General</h3> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs1"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs1" aria-expanded="true" aria-controls="collapseFAQs1"> <span class="list-num">1.</span><span class="list-q">What do the different Registry statuses mean?</span></a></h4> </div> <div id="collapseFAQs1" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs1"> <div class="panel-body"> <p>You can review the various organization status definitions on the <a href="/charities/content/info#status">Registry Search Tool Tips & Filing Definitions</a> page.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs2"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs2" aria-expanded="true" aria-controls="collapseFAQs2"> <span class="list-num">2.</span><span class="list-q">Is there an annual registration renewal fee for charities?</span></a></h4> </div> <div id="collapseFAQs2" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs2"> <div class="panel-body"> <p>Yes. The fee is determined by a sliding scale based on the organization's total revenue. The fee schedule is in <a href="/system/files/media/rrf1_form.pdf">Form RRF-1 & Instructions, pdf</a>. Details regarding the fees are contained in the instructions starting on page 2. For convenience, the Annual Registration Renewal Fee Schedule (11 Cal. Code Regs. Sections 301-307, 311, and 312) is replicated below from Form RRF-1 with fees as of January 1, 2022. Please download the latest forms from this page before filing each year to be sure you are using the correct forms.</p> <table class="table"> <tbody> <tr> <th>Total Revenue</th> <th>Fee</th> </tr> <tr> <td>Less than $50,000</td> <td>$25 </td> </tr> <tr> <td>Between $50,000 and $100,000</td> <td>$50 </td> </tr> <tr> <td>Between $100,001 and $250,000</td> <td>$75 </td> </tr> <tr> <td>Between $250,001 and $1 million</td> <td>$100 </td> </tr> <tr> <td>Between $1,000,001 and $5 million</td> <td>$200 </td> </tr> <tr> <td>Between $5,000,001 and $20 million</td> <td>$400 </td> </tr> <tr> <td>Between $20,000,001 and $100 million</td> <td>$800 </td> </tr> <tr> <td>Between $100,000,001 and $500 million</td> <td>$1,000 </td> </tr> <tr> <td>Greater than $500 million</td> <td>$1,200 </td> </tr> </tbody> </table> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs3"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs3" aria-expanded="true" aria-controls="collapseFAQs3"> <span class="list-num">3.</span><span class="list-q">We already sent this information to "The State." Why are you requesting it again?</span></a></h4> </div> <div id="collapseFAQs3" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs3"> <div class="panel-body"> <p>Charitable organizations incorporated in or doing business in California are required to file documents with a number of state agencies regarding various aspects of their operations. The Attorney General has primary supervisory jurisdiction over charitable organizations to ensure that charitable assets are used for their intended purpose. Thus under the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code section 12580 - 12599.8) charitable organizations are required to register with the Attorney General's Registry of Charities and Fundraisers and to file annual reports.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs4"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs4" aria-expanded="true" aria-controls="collapseFAQs4"> <span class="list-num">4.</span><span class="list-q">Must all eligible organizations file an Annual Registration Renewal Fee Report to the California Attorney General?</span></a></h4> </div> <div id="collapseFAQs4" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs4"> <div class="panel-body"> <p>Yes. Every nonprofit public benefit corporation, unincorporated association or trustee holding assets for charitable purposes must register with the Attorney General's Registry of Charitable Trust, and must also annually file Form RRF-1 regardless of whether the organization files IRS Form 990. If a charitable organization is exempt from registering with the Attorney General's Registry of Charities and Fundraisers, it need not file Form RRF-1. See the <a href="/charities/initial-reg">Initial Registration</a> page for more information on registration requirements.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs5"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs5" aria-expanded="true" aria-controls="collapseFAQs5"> <span class="list-num">5.</span><span class="list-q">My organization is not registered with the Attorney General's office. Is it required to file Form RRF-1 and/or IRS Form 990 with the Registry of Charities and Fundraisers?</span></a></h4> </div> <div id="collapseFAQs5" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs5"> <div class="panel-body"> <p>Your organization needs to first complete the initial registration process before the Registry can process your Form RRF-1. When the Registry of Charities and Fundraisers receives a Form RRF-1 for an organization that is not registered, the RRF-1 Form is returned to the organization with a Notice to Register.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs6"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs6" aria-expanded="true" aria-controls="collapseFAQs6"> <span class="list-num">6.</span><span class="list-q">My organization was formed in a different state. Am I required to register and file annually with the California Attorney General's Registry of Charities and Fundraisers?</span></a></h4> </div> <div id="collapseFAQs6" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs6"> <div class="panel-body"> <p>The registration and reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act apply to persons and entities that solicit, conduct business, or hold charitable assets in or from California. This includes foreign corporations, trustees, and fundraising professionals doing business in California.</p> <p>A foreign entity doing business in California is required to first register, and thereafter annually file the Registration Renewal Fee Report (Form RRF-1), <em>with applicable fees.</em> A copy of IRS Form 990/990-EZ/990-PF is also required <em>if total revenue is $50,000 or above</em>. For more information, see the Attorney General's <a href="/charities/guide-live">Guide for Charities Page</a> and California Government Code sections 12580-12599.8.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs7"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs7" aria-expanded="true" aria-controls="collapseFAQs7"> <span class="list-num">7.</span><span class="list-q">Our organization is "very small." We don't complete IRS Form 990, so we don't need to file Form RRF-1 annually, right?</span></a></h4> </div> <div id="collapseFAQs7" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs7"> <div class="panel-body"> <p>Regardless of the amount of the assets or revenue, once an organization is operating in California it is required to register with the Registry of Charities and Fundraisers within 30 days after receipt of property, and file Form RRF-1 with the Registry annually. Also charities with revenue under $50,000 are required to also file annually Form CT-TR-1</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs8"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs8" aria-expanded="true" aria-controls="collapseFAQs8"> <span class="list-num">8.</span><span class="list-q">My organization is not incorporated. Do we need to file the Annual Registration Renewal Fee Report to the California Attorney General?</span></a></h4> </div> <div id="collapseFAQs8" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs8"> <div class="panel-body"> <p>Yes. Unincorporated entities are required to annually file the Registration Renewal Fee Report (Form RRF-1), <em>with applicable fees.</em> A copy of IRS Form 990/990-EZ/990-PF is also required <em>if total revenue is $50,000 or above</em>. </p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs9"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs9" aria-expanded="true" aria-controls="collapseFAQs9"> <span class="list-num">9.</span><span class="list-q">Why did my organization receive a Notice to Register? We did not apply for registration.</span></a></h4> </div> <div id="collapseFAQs9" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs9"> <div class="panel-body"> <p>The two most common reasons for receiving a Notice to Register are: (1) your tax preparer's software directed the preparer to submit a copy of your IRS Form 990 to the Attorney General's Registry of Charities and Fundraisers, which then prompted the Registry staff to determine that the entity is required to register and report to this office; or (2) a member of the general public made an inquiry concerning a solicitation from your organization, which then prompted the Registry staff to issue a Notice to Register.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs10"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs10" aria-expanded="true" aria-controls="collapseFAQs10"> <span class="list-num">10.</span><span class="list-q">My organization has filed Form RRF-1 already. Why did we receive a Notice to Register?</span></a></h4> </div> <div id="collapseFAQs10" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs10"> <div class="panel-body"> <p>When the Registry of Charities and Fundraisers receives a Form RRF-1 for an organization that is not registered, the Registry returns it back to the organization with a Notice to Register. See the <a href="/charities/initial-reg">Initial Registration</a> page for more information on registration requirements. Your organization needs to complete the initial registration process first before the Registry can process your registration renewal form. Once your organization submits the initial registration form (Form CT-1), with the required founding documents and the initial registration fee, the Registry will assign your organization a State Charity Registration Number.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs11"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs11" aria-expanded="true" aria-controls="collapseFAQs11"> <span class="list-num">11.</span><span class="list-q">How is total revenue defined?</span></a></h4> </div> <div id="collapseFAQs11" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs11"> <div class="panel-body"> <p>Please refer to instructions for IRS Form 990 and 990-PF, Part I, line 12. Please refer to instructions for IRS Form 990-EZ, Part I, line 9. </p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs12"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs12" aria-expanded="true" aria-controls="collapseFAQs12"> <span class="list-num">12.</span><span class="list-q">If an organization is planning to dissolve, does it need to file a final Form RRF-1?</span></a></h4> </div> <div id="collapseFAQs12" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs12"> <div class="panel-body"> <p>Yes.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs13"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs13" aria-expanded="true" aria-controls="collapseFAQs13"> <span class="list-num">13.</span><span class="list-q">Can an organization check its filing status online?</span></a></h4> </div> <div id="collapseFAQs13" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs13"> <div class="panel-body"> <p>Yes. See the <a href="https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y" target="_blank">Registry Search Tool</a>.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs14"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs14" aria-expanded="true" aria-controls="collapseFAQs14"> <span class="list-num">14.</span><span class="list-q">My organization submitted annual reporting materials. When will it be available for online viewing?</span></a></h4> </div> <div id="collapseFAQs14" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs14"> <div class="panel-body"> <p>Our processing time varies from the date of receipt, provided that the submission is complete. If the submission is incomplete, the Registry will mail the organization an Incomplete Notice stating what additional information is needed for the renewal to be accepted. Submissions made during the months of May and November will take longer to process. Please note: organizations can review their registration status, filings and correspondence using the <a href="https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y" target="_blank">Registry Search Tool</a>.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs15"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs15" aria-expanded="true" aria-controls="collapseFAQs15"> <span class="list-num">15.</span><span class="list-q">If an organization requires an extension of time to file Form RRF-1, does it need to notify the Registry?</span></a></h4> </div> <div id="collapseFAQs15" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs15"> <div class="panel-body"> <p>No. Send to the Registry a copy of the organization's request to the IRS for an extension of time to file IRS Form 990, and, if applicable, a copy of the approved extension with the completed Form RRF-1 and IRS Form 990.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs16"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs16" aria-expanded="true" aria-controls="collapseFAQs16"> <span class="list-num">16.</span><span class="list-q">If an organization is changing its fiscal year, must it file Form RRF-1 for the partial fiscal year?</span></a></h4> </div> <div id="collapseFAQs16" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs16"> <div class="panel-body"> <p>Yes. And, a renewal fee be required based on total revenue for the reporting period.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs17"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs17" aria-expanded="true" aria-controls="collapseFAQs17"> <span class="list-num">17.</span><span class="list-q">We have already filed Form RRF-1 with the appropriate fee and we realized that there was an error on the report form. We will file an amended Form RRF-1. Is a fee due with an amended report?</span></a></h4> </div> <div id="collapseFAQs17" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs17"> <div class="panel-body"> <p>An additional fee will not be required unless the amended reporting changes the required fee due to the change in the reported total revenue.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs18"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs18" aria-expanded="true" aria-controls="collapseFAQs18"> <span class="list-num">18.</span><span class="list-q">If a foreign corporation (i.e. a nonprofit incorporated in a state other than California) files Form RRF-1, is the fee based on total revenue generated in California only or on total total revenue?</span></a></h4> </div> <div id="collapseFAQs18" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs18"> <div class="panel-body"> <p>The renewal filing fee is calculated based on total total revenue.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs19"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs19" aria-expanded="true" aria-controls="collapseFAQs19"> <span class="list-num">19.</span><span class="list-q">Do you accept estimated amounts on Form RRF-1?</span></a></h4> </div> <div id="collapseFAQs19" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs19"> <div class="panel-body"> <p>No.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs20"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs20" aria-expanded="true" aria-controls="collapseFAQs20"> <span class="list-num">20.</span><span class="list-q">Do you have an address where forms can be submitted overnight or in person?</span></a></h4> </div> <div id="collapseFAQs20" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs20"> <div class="panel-body"> <p>Forms can be submitted overnight or in person at the address below:</p> <p>Registry of Charities and Fundraisers<br /> 1300 I Street<br /> Sacramento, CA 95814</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs21"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs21" aria-expanded="true" aria-controls="collapseFAQs21"> <span class="list-num">21.</span><span class="list-q">We didn't file with the Registry by the date of our final IRS extension. Will there be any penalties or fees?</span></a></h4> </div> <div id="collapseFAQs21" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs21"> <div class="panel-body"> <p>The consequences for failing to timely file annual reports include: <em>Delinquent Registry status</em>, penalties, administrative or legal action, and the loss of tax exemption status with the Franchise Tax Board. So, it is important for your organization to fully and timely comply with the annual filing requirements.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs22"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs22" aria-expanded="true" aria-controls="collapseFAQs22"> <span class="list-num">22.</span><span class="list-q">If an organization is already registered with SOS, FTB and IRS and files annually with those entities, does it still have to file annually with the Registry of Charities and Fundraisers?</span></a></h4> </div> <div id="collapseFAQs22" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs22"> <div class="panel-body"> <p>Yes.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs23"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs23" aria-expanded="true" aria-controls="collapseFAQs23"> <span class="list-num">23.</span><span class="list-q">My organization will not be able to have Form RRF-1 ready on time. Will we be allowed an extension?</span></a></h4> </div> <div id="collapseFAQs23" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs23"> <div class="panel-body"> <p>Extensions for filing Form RRF-1 will be allowed if an organization has received an extension from the Internal Revenue Service to file their IRS Form 990/990-PF/990-EZ. An organization must file both Form RRF-1 and IRS Form 990/990-PF/990-EZ with the Registry of Charities and Fundraisers at the same time, along with copies of all requests to IRS for an extension and, where approval of the extension is not automatic, a copy of each approved extension.</p> <p><strong><em>It is not necessary to send a copy of the extension request prior to filing the report with the Registry</em></strong>.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs24"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs24" aria-expanded="true" aria-controls="collapseFAQs24"> <span class="list-num">24.</span><span class="list-q">Our organization is a chapter which operates under the tax-exempt status of a national organization. Do we have to file Form RRF-1 and/or IRS Form 990?</span></a></h4> </div> <div id="collapseFAQs24" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs24"> <div class="panel-body"> <p>The filing requirements of such organizations are determined on a case-by-case basis. All "chapter" organizations must be included in the "parent" organization's IRS Form 990/990-EZ/990-PF.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs25"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs25" aria-expanded="true" aria-controls="collapseFAQs25"> <span class="list-num">25.</span><span class="list-q">When can an organization expect to receive confirmation of receipt of annual reports?</span></a></h4> </div> <div id="collapseFAQs25" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs25"> <div class="panel-body"> <p>The Registry of Charities and Fundraisers does not send confirmation of receipt for the Annual Registration Renewal Fee Report. Organizations can review their registration status on the Attorney General's website using the <a href="https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y" target="_blank">Registry Search Tool</a>.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs26"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseFAQs26" aria-expanded="true" aria-controls="collapseFAQs26"> <span class="list-num">26.</span><span class="list-q">When is an audit required?</span></a></h4> </div> <div id="collapseFAQs26" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs26"> <div class="panel-body"> <p>An annual audit is required for organizations that report $2 million or more in total revenue. For more information pertaining to the annual audit, please review <a href="/sites/all/files/agweb/pdfs/charities/pdf/nonprofit-integrity-act-nov04-auditreq.pdf?">Audit Requirements under the Nonprofit Integrity Act</a> and our <a href="/charities/laws#integrityact">Frequently Asked Questions regarding the Nonprofit Integrity Act of 2004</a>. </p> </div> </div> </div> </div> <h3 id="faq-update">FAQs - Updated Forms</h3> <div class="panel-group orderedAccordion" id="accordion3" role="tablist" aria-multiselectable="true"> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs1Form"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion3" href="#collapseFAQs1Form" aria-expanded="true" aria-controls="collapseFAQs1Form"> <span class="list-num">1.</span><span class="list-q">Can you advise me as to what numbers we need to submit for the CT-TR-1 and how to categorize them?</span></a></h4> </div> <div id="collapseFAQs1Form" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs1Form"> <div class="panel-body"> <p>Please refer to the Form CT-TR-1 instructions that are included with the form. You may also seek guidance from a professional tax preparer if you deem necessary. Note:</p> <ul> <li>If your organization files IRS Form 990 or 990-EZ, it must also be submitted to the Registry and Form CT-TR-1 is not required.</li> <li>If your organization is not required to file <em>and does not file</em> IRS Form 990 or 990-EZ because it does not meet the revenue requirements, your organization will be required to file Form CT-TR-1 with the Registry. The information to complete Form CT-TR-1 can be found on the organization's balance sheet.</li> </ul> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs2Form"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion3" href="#collapseFAQs2Form" aria-expanded="true" aria-controls="collapseFAQs2Form"> <span class="list-num">2.</span><span class="list-q">Why am I being asked to file Form CT-TR-1 if our revenue is over $50,000?</span></a></h4> </div> <div id="collapseFAQs2Form" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs2Form"> <div class="panel-body"> <p>When requested by the Attorney General any periodic report shall be supplemented to include such additional information as the Attorney General deems necessary to enable the Attorney General to ascertain whether the corporation, trust or other relationship is being properly administered.” (Cal. Code Regs., tit. 11, § 306, subd. (c).)</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs3Form"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion3" href="#collapseFAQs3Form" aria-expanded="true" aria-controls="collapseFAQs3Form"> <span class="list-num">3.</span><span class="list-q">What kind of revenue is interest from a CD? What is the principal considered as well?</span></a></h4> </div> <div id="collapseFAQs3Form" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs3Form"> <div class="panel-body"> <p>See the instructions to Form CT-TR-1 regarding investments: “Investments: Report all funds received as a result of interest, dividends, rent received, or any other return on investment.”</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs4Form"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion3" href="#collapseFAQs4Form" aria-expanded="true" aria-controls="collapseFAQs4Form"> <span class="list-num">4.</span><span class="list-q">How do I apportion membership dues on New Form CT-TR-1?</span></a></h4> </div> <div id="collapseFAQs4Form" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs4Form"> <div class="panel-body"> <p>Membership dues would be categorized under “Contributions, Gifts and Other Similar Amounts” which means it would report as “Cash Contributions” under Form CT-TR-1.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs5Form"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion3" href="#collapseFAQs5Form" aria-expanded="true" aria-controls="collapseFAQs5Form"> <span class="list-num">5.</span><span class="list-q">Is the cash under the assets section the amount from the beginning of the year or end of the year?</span></a></h4> </div> <div id="collapseFAQs5Form" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs5Form"> <div class="panel-body"> <p>The amount reported is for the end of the fiscal year. See the instructions to Form CT-TR-1: “Form CT-TR-1 requires reporting of the organization's fiscal year-end financial information.”</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFAQs6Form"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion3" href="#collapseFAQs6Form" aria-expanded="true" aria-controls="collapseFAQs6Form"> <span class="list-num">6.</span><span class="list-q">Question #9 of the RRF-1 asks charities to report certain information to the Attorney General if a charity holds restricted net assets while reporting negative unrestricted net assets. What does that mean?</span></a></h4> </div> <div id="collapseFAQs6Form" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFAQs6Form"> <div class="panel-body"> <p>Government Code section 12599.8 requires that charities provide an explanation of their compliance with their charitable trust responsbilities and proof of insurance to the Attorney General’s Office if, in any year, they hold restricted net assets, while reporting negative unrestricted net assets. “Restricted net assets” are assets the charity holds which are restricted for use other than for general charitable purposes and expenses. Examples of restricted assets may include a charitable donation given upon the condition it be used for a specific purpose (e.g., to build a hospital) or as a permanent endowment that limits how much of the donation may be spent annually. The concern is that charities with negative unrestricted assets (i.e., financially distressed), but who hold restricted assets, may be tempted to improperly spend from their restricted assets. Therefore, the law requires the charity to report to the Attorney General. If the charity files the IRS Form 990, and on the Balance Sheet (Form 990, Part X) it reported a negative number on Line 27 (Net assets without donor restrictions) at the end of the year and a positive number on Line 28 (Net assets with donor restrictions) at the end of the year, the charity should mark “Yes” to Question #9 on the RRF-1 and provide the requested information to the Attorney General. The IRS Form 990 no longer distinguishes between “temporarily restricted” and “permanently restricted” net assets but simply refers to assets with or without donor restrictions.</p> </div> </div> </div> </div> </div> </div> </div> </div> <div class="contact"> <a href="/charities/contacts/renewals"><i class="fa fa-envelope fa-fw fa-2x svg-align" aria-hidden="true"></i><span class="text-svg">Contact the Annual Registration Renewal Program</span></a> </div> <p class="back-link"><a href="#top">Back to Top</a></p></div></div></div> </div> </div> </div> </div> </div>    </section> <aside class="col-sm-3" role="complementary"> <div class="region region-sidebar-second"> <div id="block-block-216" class="block block-block"> <div class="content"> <div class='CS'> <h3>Charities</h3> <ul class="CSList"> <li><a href="/charities">Charities Home</a></li> <li><a href="/charities/initial-reg">Initial Registration</a></li> <li><a href="/charities/renewals">Annual Registration Renewal</a></li> <li><a href="/charities/delinquency">Delinquency</a></li> <li><a href="/charities/dissolution">Dissolution</a></li> </ul> <h3>Nonprofit Raffles</h3> <ul class="CSList"> <li><a href="/charities/raffles">Nonprofit Raffles Home</a></li> </ul> <h3>Professional Fundraisers</h3> <ul class="CSList"> <li><a href="/charities/pf">Professional Fundraisers Home</a></li> <li><a href="/charities/pf/cf">Commercial Fundraisers</a></li> <li><a href="/charities/pf/fc">Fundraising Counsels</a></li> <li><a href="/charities/pf/cc">Commercial Coventurers</a></li>  <li><a href="/charities/pf">Annual Reports</a></li> </ul> <h3>Fundraising Platforms</h3> <ul class="CSList"> <li><a href="/charities/pl">Charitable Fundraising Platforms Home</a></li> </ul> <h3>Nonprofit Health Facilities</h3> <ul class="CSList"> <li><a href="/charities/nonprofithosp">Nonprofit Health Facilities Home</a></li> </ul> <h3>Resources & Tools</h3> <ul class="CSList"> <li><a href="https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y" title="Registry Verification Search" target="_blank">Registry Search Tool</a></li> <li><a href="/charities/forms">Registry Forms</a></li> <li><a href="/charities/laws">Laws & Regulations</a></li> <li><a href="/charities/contacts">Registry Contacts</a></li> <li><a href="/charities/publications">Registry Publications</a></li> <li><a href="/charities/reports">Registry Reports</a></li> <li><a href="/charities/transactions">Nonprofit Transactions</a></li> <li><a href="/charities/public-notice">Public Notices</a></li> <li><a href="/charities/resources">Government & Research Links</a></li> </ul> <h3>File a Complaint</h3> <ul class="CSList"> <li><a href="/charities/complaints">Complaints Home</a> </ul> </div> </div> </div> </div> </aside>  </div> </div> <footer class="footer container"> <div class="region region-footer"> <div id="block-block-373" class="block block-block"> <div class="content"> <div class="row hidden-print"> <div class="container sect-separator"> <div class="col-xs-12 col-md-1"> <img class="footer-seal" src="/sites/default/themes/custom2017/oag2017/img/seal.png" alt="State of California Department of Justice - 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