State filing requirements for California.

Please refer to your local statutes for the most up-to-date requirements.

Sections
Articles of incorporation
While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.
Business entity search
 
https://bizfileonline.sos.ca.gov/search/business
Additional info
 
Fee: $30
Processing: 3-5 business days (estimate)
Signatures: No special requirements at this time
Corporate annual report
Notes
 
An initial SI-100 Corporate Report is filed at time of onboarding for newly incorporated organizations.

Subsequent reports are filed biennially based on the anniversary of the Articles of Incorporation. If incorporated in an even-numbered year, the report is due on an even-numbered year — if incorporated in an odd-numbered year, the report is due on an odd-numbered year.
Business entity search
 
https://bizfileonline.sos.ca.gov/search/business
Form (e-file)
 
Link: Form SI-100
https://bizfileonline.sos.ca.gov/
Due: Within 90 days of incorporating with the state ; (then) Biennially (Every 2 years)
Fee: $20.00
Charity registration
Charity search
 
http://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y
Initial form
 
Link: Form CT-1
http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/ct1-form.pdf?
Due: Within 30 days of receiving assets
Fee: $50.00
Required attachments:

  • Articles of Incorporation (approved)
  • Bylaws
  • Proof of 501(c)(3) status (IRS 1023 or PBUSA certificate, and IRS determination letter)
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: Form RRF-1
http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/rrf1_form.pdf?
Due: Each time a 990 series return is filed
Fee: Renewal fees depend on your organization's income
Required attachments:

  • Effective FYE 2020: All registered charities that file the 990N must file the Annual Treasurer's Report (CT-TR-1) along with Form RRF-1.
  • If a 990EZ or full 990 was filed, it must be attached in lieu of the Annual Treasurer's Report.
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
 
Sales tax exemption
Not required for California.
 
Tax department
Not required for California.
Raffles (games of chance)
Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.
Notes
 
Must be in good standing with the state Franchise Tax Board (FTB).
Filing information
 
Link: https://oag.ca.gov/charities/raffles
Due: Before event
Fee: $20.00
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