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Initial Registration | State of California - Department of Justice - Office of the Attorney General
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It is required with any filings received by the Registry on or after January 1, 2022. Initial Registration fee required from charity registration applicants updated to $50. Note: Please expect 30-90 days to process filings (forms and/or supporting documentation) from the date received. We will reply," /> <meta name="generator" content="Drupal 7 (http://drupal.org)" /> <link rel="canonical" href="https://oag.ca.gov/charities/initial-reg" /> <link rel="shortlink" href="https://oag.ca.gov/node/136781" /> <meta property="og:site_name" content="State of California - Department of Justice - Office of the Attorney General" /> <meta property="og:type" content="article" /> <meta property="og:url" content="https://oag.ca.gov/charities/initial-reg" /> <meta property="og:title" content="Initial Registration" /> <meta property="og:description" content="Updated Form CT-1 for 2022 Updated Form CT-1 is available for download now. It is required with any filings received by the Registry on or after January 1, 2022. Initial Registration fee required from charity registration applicants updated to $50. Note: Please expect 30-90 days to process filings (forms and/or supporting documentation) from the date received. We will reply, if necessary. Please check the Registry Search Tool for updates. Initial Registration Webinar The Attorney General’s Office hosted a webinar to provide information on when an organization must register." /> <meta property="og:updated_time" content="2024-05-01T14:48:44-07:00" /> <meta property="og:image" content="https://oag.ca.gov/sites/default/files/oag-opengraph.jpg" /> <meta name="twitter:card" content="summary_large_image" /> <meta name="twitter:url" content="https://oag.ca.gov/charities/initial-reg" /> <meta name="twitter:title" content="Initial Registration" /> <meta name="twitter:description" content="Updated Form CT-1 for 2022 Updated Form CT-1 is available for download now. 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Initial Registration fee required" /> <meta name="twitter:image" content="https://oag.ca.gov/sites/default/files/oag-opengraph.jpg" /> <meta property="article:published_time" content="2018-06-04T13:08:44-07:00" /> <meta property="article:modified_time" content="2024-05-01T14:48:44-07:00" /> <link rel="apple-touch-icon" href="https://oag.ca.gov/sites/default/themes/custom2017/oag2017/img/apple-touch-icon.png" /> <link rel="apple-touch-icon" href="https://oag.ca.gov/sites/default/themes/custom2017/oag2017/img/apple-touch-icon-72x72.png" sizes="72x72" /> <link rel="apple-touch-icon" href="https://oag.ca.gov/sites/default/themes/custom2017/oag2017/img/apple-touch-icon-76x76.png" sizes="76x76" /> <link rel="apple-touch-icon" href="https://oag.ca.gov/sites/default/themes/custom2017/oag2017/img/apple-touch-icon-114x114.png" sizes="114x114" /> <link rel="apple-touch-icon" href="https://oag.ca.gov/sites/default/themes/custom2017/oag2017/img/apple-touch-icon-120x120.png" sizes="120x120" /> <link 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}); </script> </div> </div> </div> <!-- </div> --> <!-- </div> </nav> --> <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">Initial Registration</h1> <ol class="breadcrumb"><li><a href="/">Home</a></li> <li><a href="/charities" class="active-trail">Charities</a></li> <li class="active">Initial Registration</li> </ol> <div class="region region-content"> <div id="block-system-main" class="block block-system"> <div class="content"> <div id="node-136781" class="node node-page clearfix" about="/charities/initial-reg" typeof="foaf:Document"> <span property="dc:title" content="Initial Registration" 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; } .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; } .form-guide > li { margin-bottom: 20px; } .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; } .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> <div class="panel panel-darkblue"> <div class="panel-heading"> <!--<h2><span class="yellow-emphasis">Updated Form</span> Effective February 1, 2020</h2>--> <!--<h2>Updated Forms <span style="color: #FC0;"><em>Now Available!</em></span></h2>--> <h2>Updated Form CT-1 for 2022</h2> </div> <div class="panel-body"> <!--<p><strong>Please note</strong> that, effective February 1, 2020, the Attorney General's Registry of Charities and Fundraisers will require charities to use new and amended forms. Form CT-1 will require additional information such as dbas and prior enforcement actions. It will be available on this page on or about January 16. Also, samples of the new and amended forms (see "Adopted Forms" not for official use), including redline changes, may be found on the <a href="/charities/notice-prop-amend-regs">Notice of Amendments to Regulations</a> page.</p>--> <p>Updated <a href="/system/files/media/ct1-form.pdf">Form CT-1</a> is available for download now. It is required with any filings <em>received by the Registry on or after <strong>January 1, 2022</strong></em>. Initial Registration fee required from charity registration applicants updated to $50.</p> <p><strong>Note:</strong> Please expect 30-90 days to process filings (forms and/or supporting documentation) from the date received. We will reply, if necessary. Please check the <a href="https://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y" target="_blank">Registry Search Tool</a> for updates.</p> </div> </div> <h2>Initial Registration Webinar</h2> <p>The Attorney General’s Office hosted a webinar to provide information on when an organization must register. It covers the steps to register, filing requirements, and how to check an organization’s status on our website. Below you will find the video of that webinar. The video is also available on the California Department of Justice's <a href="https://youtu.be/7FmfsG6HCmI" title="Initial Registration Webinar - Registry of Charities and Fundraisers" target="_blank" rel="noopener noreferrer">YouTube Channel <i class="fa fa-external-link" aria-hidden="true"></i></a>.</p> <iframe width="100%" height="450" src="https://www.youtube.com/embed/7FmfsG6HCmI?ecver=2&controls=1&showinfo=0&autoplay=0" frameborder="0" allowfullscreen="" title="Webinar Video"></iframe> <br> <br> <p>Every charitable corporation, unincorporated association, charitable trustee and other legal entities holding property for charitable purposes, must file with the Attorney General an initial registration form and other documents required by law. Under Government Code section 12585, initial registration must be filed within 30 days of first receiving charitable assets. Assets include public donations, property, government grants, noncash donations, and/or any contribution of value. NOTE: after the initial registration, there are also annual registration renewal and reporting requirements.</p> <p>Initial registration and annual renewal reporting also apply to all foreign charitable organizations (i.e., corporations formed under the laws of other states) doing business or holding property in California for charitable purposes. Doing business in California includes, active solicitation, such as soliciting donations in California by mail, by advertisements in publications, or by any other means of targeting California residents for donations. Other examples of doing business in California include engaging in any of the following activities: holding meetings of the board of directors or corporate members in California, maintaining an office in California, having officers or employees who perform work in California, and/or conducting charitable programs in California.</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="headingTwo"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#reg-program" aria-expanded="true" aria-controls="reg-program"> The Registry of Charities and Fundraisers Registration Program </a> </h4> </div> <div id="reg-program" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingTwo"> <div class="panel-body"> <p>The objective of the Registration Program is to review materials to determine which nonprofit organizations are required to register and report annually, and which organizations are exempt from registration and reporting requirements. Please also note that the charitable organization and trustees have an obligation to keep the Registry of Charities and Fundraisers informed of the organization's current address.</p> </div> </div> </div> <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="#irsr" aria-expanded="true" aria-controls="irsr"> Initial Registration Submission Requirements </a> </h4> </div> <div id="irsr" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingOne"> <div class="panel-body"> <ol> <li> Complete and file <a href="/system/files/media/ct1-form.pdf">Form CT-1 & Instructions, pdf</a> </li> <li>Initial registration fee (payable to Department of Justice) as specified on Form CT-1.</li> <li>Charitable Organization's Founding Documents <ol type="a"> <li>Founding documents would include Articles of Incorporation, Articles of Organization, Articles of Association, Trust Agreement, and/or Bylaws.</li> <li>If incorporated, please make sure to submit endorsed/certified original Articles of Incorporation and any endorsed amended articles stamped by the state in which domiciled.</li> </ol></li> <li>A copy of the most Current Bylaws.</li> <li>IRS determination letter (if received from the IRS) If the determination letter has not yet been received, please provide the entity's FEIN. If unavailable, a copy can be requested from the IRS at <a href="https://www.irs.gov/" target="_blank" rel="noopener noreferrer">irs.gov. <i class="fa fa-external-link" aria-hidden="true"></i></a></li> <li>A copy of the Application for Recognition of Exemption (IRS Form 1023, 1023-EZ, or 1024), if submitted. If unavailable, a copy can be requested from the IRS at <a href="https://www.irs.gov/" target="_blank" rel="noopener noreferrer">irs.gov. <i class="fa fa-external-link" aria-hidden="true"></i></a></li> </ol> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingThree"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#forms" aria-expanded="true" aria-controls="forms"> Registration Form & Guide </a> </h4> </div> <div id="forms" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingThree"> <div class="panel-body"> <ul> <li><a href="/system/files/media/ct1-form.pdf">Form CT-1 & Instructions, pdf</a> <br /> <p><strong>Initial Registration Form</strong><br /> This form is required from all charities that are registering with the Attorney General's Registry of Charities and Fundraisers for the first time.</p> </li> <li><a href="/system/files/media/initialReg.pdf" target="_blank">Initial Registration Guide, pdf</a><br /> <p><strong>General Guide for Initial Registration</strong><br /> This is a guide for charities that are completing initial registration with the Attorney General's Registry of Charities and Fundraisers</p> </li> </ul> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFour"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#law-regs" aria-expanded="true" aria-controls="law-regs"> Laws & Regulations </a> </h4> </div> <div id="law-regs" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingFour"> <div class="panel-body"> <ul> <li>California Law on the Supervision of Trustees and Fundraisers for Charitable Purposes (<a href="https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=GOV&division=3.&title=2.&part=2.&chapter=6.&article=7" target="_blank" rel="noopener noreferrer">Gov. Code, § 12580 et seq.</a>)</li> <li>California Regulations on the Registration, Reporting, and General Supervision of Trustees and Fundraisers (<a href="/system/files/media/registration-reporting-supervision.pdf" target="_blank">Cal. Code Regs., tit. 11, §§ 300 to 323</a>)</li> </ul> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingFive"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#rvs-accordion" href="#faq" aria-expanded="true" 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"> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR1"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR1" aria-expanded="true" aria-controls="collapseIR1"> <span class="list-num">1.</span><span class="list-q">When is an organization required to register with the Attorney General's Registry of Charities and Fundraisers?</span></a></h4> </div> <div id="collapseIR1" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR1"> <div class="panel-body"> <p>Every charitable corporation, unincorporated association, and trustee doing business in or holding property in California is required to register with the Attorney General's Registry of Charities and Fundraisers within 30 days of receiving charitable assets. NOTE: Assets include public donations, property, government grants, noncash donations, and/or contributions of value. For more information, please see our <a href="/charities/guide-live">Guide for Charities page</a> that includes the <a href="/sites/all/files/agweb/pdfs/charities/publications/guide_for_charities.pdf">Attorney General's Guide for Charities</a>. See also Government Code sections 12581, 12583, 12585 and 12586.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR2"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR2" aria-expanded="true" aria-controls="collapseIR2"> <span class="list-num">2.</span><span class="list-q">I don't have a copy of the documents needed for Initial Registration. How do I obtain a copy of the documents from other government agencies?</span></a></h4> </div> <div id="collapseIR2" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR2"> <div class="panel-body"> <p>If the organization is incorporated with the CA Secretary of State, a certified copy of the founding documents may be obtained from the California Secretary of State at <a href="https://businesssearch.sos.ca.gov/" target="_blank" rel="noopener noreferrer">businesssearch.sos.ca.gov <i class="fa fa-external-link" aria-hidden="true"></i></a> or <a href="http://www.sos.ca.gov/" target="_blank" rel="noopener noreferrer">sos.ca.gov <i class="fa fa-external-link" aria-hidden="true"></i></a> if an online copy is not available.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR3"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR3" aria-expanded="true" aria-controls="collapseIR3"> <span class="list-num">3.</span><span class="list-q">My organization is not incorporated. Do we need to submit articles of incorporation?</span></a></h4> </div> <div id="collapseIR3" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR3"> <div class="panel-body"> <p>For unincorporated entities, bylaws, articles of association or articles of organization are required. The founding document should be signed and dated by the founders and contain organizational information such as, but not limited to: the charitable purpose and what will happen to the entity's assets should it dissolve.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR4"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR4" aria-expanded="true" aria-controls="collapseIR4"> <span class="list-num">4.</span><span class="list-q">We already sent this information to "The State" and have been operating for multiple years and/or reporting to other state agencies. Why do we now have to file with the Registry of Charities and Fundraisers?</span></a></h4> </div> <div id="collapseIR4" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR4"> <div class="panel-body"> <p>Charities operating in California are required to report to many different government agencies, including the Secretary of State, the Franchise Tax Board and the Attorney General's Registry of Charities and Fundraisers. The Attorney General has primary supervisory jurisdiction over charitable organizations to assure that their assets are used for charitable purposes. The Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code sections 12580 - 12599.8) requires charitable organizations to register and file annual reports with the Attorney General's Registry of Charities and Fundraisers.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR5"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR5" aria-expanded="true" aria-controls="collapseIR5"> <span class="list-num">5.</span><span class="list-q">My organization was formed in a different state. Am I required to register with the California Attorney General's Registry of Charities and Fundraisers?</span></a></h4> </div> <div id="collapseIR5" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR5"> <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.</p> <p>As is the case for any charitable organization or trustee, the foreign entity is required to file the Registry's Initial Registration Form (<a href="/system/files/media/ct1-form.pdf" target="_blank">Form CT-1</a>) within 30 days of first receiving property (i.e., a cash donation, property donation, or other assets with financial value received for charitable purposes) as a result of doing business in California. In addition, the foreign entity should provide a copy of its tax exemption application, IRS Form 1023 or Form 1023-EZ, (if submitted to the IRS), a copy of its IRS determination letter (if received from the IRS), and copies of its founding records. For more information, see the Attorney General's Guide for Charities and Government Code sections 12580-12599.8.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR6"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR6" aria-expanded="true" aria-controls="collapseIR6"> <span class="list-num">6.</span><span class="list-q">My organization submitted registration materials. When will its status be updated?</span></a></h4> </div> <div id="collapseIR6" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR6"> <div class="panel-body"> <p>Our processing time is approximately 90 days from the date of receipt, provided that the submission is complete. If the submission is incomplete, our office will mail the organization a Notice to Register stating what additional information is needed for the initial registration to be approved.</p> <p>Please note, 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" rel="noopener noreferrer">Registry Search Tool</a>.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR7"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR7" aria-expanded="true" aria-controls="collapseIR7"> <span class="list-num">7.</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="collapseIR7" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR7"> <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 or an Annual Registration Renewal Fee Report (Form RRF-1) to this office, and then we determined 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.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR8"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR8" aria-expanded="true" aria-controls="collapseIR8"> <span class="list-num">8.</span><span class="list-q">My organization has filed the Form RRF-1 already. Why did we receive a Notice to Register?</span></a></h4> </div> <div id="collapseIR8" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR8"> <div class="panel-body"> <p>When the Registry of Charities and Fundraisers receives a Form RRF-1 before an organization is registered, the Registry returns it to the organization with a Notice to Register. Your organization needs to complete the initial registration process first before we can process the Form RRF-1, a renewal registration form. Once your organization completes the initial registration form (CT-1), submits the required founding documents, and pays the initial registration fees, 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="headingIR9"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR9" aria-expanded="true" aria-controls="collapseIR9"> <span class="list-num">9.</span><span class="list-q">My organization received a Notice to Register and does not have copies of the documents requested. What should we do?</span></a></h4> </div> <div id="collapseIR9" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR9"> <div class="panel-body"> <p>Contact the accountant or attorney who assisted your organization. You may also be able to obtain records from the California Secretary of State and the Internal Revenue Service. If your organization was incorporated in California, you can obtain a certified copy of the founding documents from the Secretary of State at <a href="http://businesssearch.sos.ca.gov" title="Business Search" target="_blank" rel="noopener noreferrer">businesssearch.sos.ca.gov <i class="fa fa-external-link" aria-hidden="true"></i></a>.</p> <p>If you anticipate a delay in obtaining missing documents from other government agencies, please notify the Initial Registration Program using the <a href="/charities/contacts/initial-reg">Contact the Initial Registration Program</a> form and provide the organization's name, applicant number, and organization number (if applicable).</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR10"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR10" aria-expanded="true" aria-controls="collapseIR10"> <span class="list-num">10.</span><span class="list-q">I received a Notice to Register, but don't think that my organization is required to register. What should I do?</span></a></h4> </div> <div id="collapseIR10" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR10"> <div class="panel-body"> <p>Our office reviews Registration Exemption Requests on a case by case basis. Entities organized primarily as a hospital, educational institution, or religious organization are exempt from the registration and annual reporting requirements. Some nonprofit Mutual Benefit organizations may be required to register, if it is determined that they hold assets for charitable purposes.</p> <p>If an organization would like a review from the Registry staff to determine if it is exempt from registration, please submit a letter requesting exemption, a copy of the organization's founding document(s), and IRS determination letter for review.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR11"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR11" aria-expanded="true" aria-controls="collapseIR11"> <span class="list-num">11.</span><span class="list-q">We didn't register within 30 days of receiving assets. Will there be any penalties or fees?</span></a></h4> </div> <div id="collapseIR11" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR11"> <div class="panel-body"> <p>Depending on the date (month/day/year) the organization first received assets (funds, property, etc.) in/from California as reported on the <a href="/system/files/media/ct1-form.pdf" target="_blank">Form CT-1</a>, the organization may be required to pay past due annual renewal fees.</p> </div> </div> </div> <div class="panel panel-default"> <div class="panel-heading" role="tab" id="headingIR12"> <h4 class="panel-title"> <a role="button" data-toggle="collapse" data-parent="#accordion1" href="#collapseIR12" aria-expanded="true" aria-controls="collapseIR12"> <span class="list-num">12.</span><span class="list-q">What are the consequences of ignoring the Notice to Register?</span></a></h4> </div> <div id="collapseIR12" class="panel-collapse collapse" role="tabpanel" aria-labelledby="headingIR12"> <div class="panel-body"> <p>The consequences for failing to register may lead to 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 comply with the registration requirements.</p> </div> </div> </div> </div> </div> </div> </div> </div> <div class="contact"> <a href="/charities/contacts/initial-reg"><i class="fa fa-envelope fa-fw fa-2x svg-align" aria-hidden="true"></i><span class="text-svg">Contact the Initial Registration Program</span></a> </div> <p class="back-link"><a href="#top">Back to Top</a></p></div></div></div> </div> </div> </div> </div> </div> <!-- /#left column content --> <!-- /#middle column content --> <!-- /#right column content --> </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 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