Resources | 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">Resources</h1> <ol class="breadcrumb"><li><a href="/">Home</a></li> <li><a href="/charities" class="active-trail">Charities</a></li> <li class="active">Resources</li> </ol> <div class="region region-content"> <div id="block-system-main" class="block block-system"> <div class="content"> <div id="node-22669" class="node node-page clearfix" about="/charities/resources" typeof="foaf:Document"> <span property="dc:title" content="Resources" 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; } .panel-title { font-size: 1.2em; font-weight: 500; } .panel-collapse { padding-left: 2.5em; } .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; } .list-num { display: inline-block; min-width: 2em; vertical-align: top; } .list-q { display: inline-block; max-width: 90%; } .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; } .bullet-disc { list-style-type: disc; font-size: 1em; color: #000; } </style> <p>This directory offers a starting point for individuals seeking assistance in establishing, operating and managing nonprofit charitable organizations as well as non-Registry resources for researching such organizations. This is an informational resource only. A listing here is not an endorsement of the organization or its web content.</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="#government" aria-expanded="true" aria-controls="government"> Government Resources </a> </h4> </div> <div id="government" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingOne"> <div class="panel-body"> <table class="table table-striped"> <tr> <td class="col-md-5"><p>Internal Revenue Service (IRS)<br />(877) 829-5500<br /> <a href="http://www.irs.gov/Charities-&-Non-Profits" target="_blank"><strong>irs.gov</strong></a></p></td> <td class="col-md-7"><p>Oversees federal tax-exempt status of charitable organizations and provides a range of resources to assist charities, private foundations and other nonprofit organizations with federal reporting compliance.</p></td> </tr> <tr> <td><p>California Franchise Tax Board (FTB)<br /> (916) 845-4171<br /> <a href="http://www.ftb.ca.gov" target="_blank"><strong>ftb.ca.gov</strong></a></p></td> <td><p>Oversees state tax-exempt status of charitable organizations in California and compliance with state tax reporting requirements.</p></td> </tr> <tr> <td><p>California Secretary of State<br /> (916) 653-8814<br /> <a href="http://www.sos.ca.gov" target="_blank"><strong>sos.ca.gov</strong></a><br /> <em>Name Availability Unit</em><br /> (916) 657-5448</p> </td> <td><p>Charities seeking to operate in California must file articles of incorporation with the Secretary of State and a current list of board officers.</p> <p>Recorded information on how to obtain a name for nonprofit corporations.</p></td> </tr> <tr> <td><p>California Attorney General<br /> (916) 322-3360 or 1-800-952-5225<br /> <a href="/charities"><strong>oag.ca.gov/charities</strong></a></p> <div style="font-size:.9em;"> <p>Registry of Charities and Fundraisers<br /> P.O. Box 903447<br /> Sacramento, CA 94203-4470</p> <p>Charitable Trusts Section - Los Angeles<br /> 300 South Spring Street, Room 1702<br /> Los Angeles, CA 90013</p> <p>Charitable Trusts Section - San Francisco<br /> 455 Golden Gate Ave., Suite 11000<br /> San Francisco, CA 94102-7004</p></div></td> <td><p>Charities operating in California must register and file annual financial reports with the Attorney General's Registry of Charities and Fundraisers. The Attorney General's Charities website offers resources to help charities with registration and reporting compliance. Compliance and enforcement are handled by the Attorney General's Charitable Trusts Section.</p></td> </tr> <tr> <td><p>Local Governments<br /> <a href="https://www.ceb.com/advising-california-nonprofit-corporations" target="_blank"> <strong>www.ceb.com</strong></a></p> </td> <td> <p>Essential for both attorneys and nonprofits, this is the only law and practice book on forming, operating, and maintaining California nonprofit corporations. Charities should check on local requirements that may require charities and charitable fundraisers to register, certify their tax-exempt status, obtain a license to solicit and file accountings of fundraising proceeds. Compiled by the Continuing Education of the Bar, it is a 2-volume publication, Advising California Nonprofit Corporations.</p></td> </tr> <tr> <td><p>California Board of Equalization<br /> (800) 400-7115<br /> <a href="http://www.boe.ca.gov" target="_blank"><strong>boe.ca.gov</strong></a></p></td> <td><p>Administers state tax assessment policies in four general areas: sales and use taxes, property taxes, special taxes and the tax appellate program.</p></td> </tr> <tr> <td><p>California Employment Development Department<br /> (888) 745-3886<br /> <a href="http://www.edd.ca.gov" target="_blank"><strong>edd.ca.gov</strong></a></p> </td> <td><p>Provides labor market data for the state and by county.</p></td> </tr> <tr> <td><p>Federal Trade Commission<br /><a href="http://www.ftc.gov" target="_blank"><strong>ftc.gov</strong></a></p> </td> <td><p>Information for donors about charities.</p></td> </tr> </table> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingTwo"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#fundraising" aria-expanded="true" aria-controls="fundraising"> Charity Research Resources </a> </h4> </div> <div id="fundraising" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingTwo"> <div class="panel-body"> <table class="table table-striped"> <tr> <td class="col-md-8"><a href="http://www.give.org/" target="_blank">BBB Wise Giving Alliance - The Council of Better Business Bureaus</a></td> </tr> <tr> <td><a href="http://www.charitynavigator.org/" target="_blank">Charity Navigator</a></td> </tr> <tr> <td><a href="http://www.charitywatch.org" target="_blank">CharityWatch (Formerly American Institute of Philanthropy)</a></td> </tr> <tr><td><a href="http://www2.guidestar.org" target="_blank">GuideStar</a></td></tr> </table> </div> </div> </div> </div> <p class="pull-right"><a href="#top" title="Back to the top of the page">Back To Top</a></p> <br /> <hr /> </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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