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California Charity Fundraising Requirements

Fundraising Essentials

California has three key agencies overseeing nonprofit fundraising compliance: the Franchise Tax Board (FTB), Secretary of State (SOS), and the Attorney General’s Office (AG). Nonprofits and foreign entities operating in California must follow these registration and filing mandates:

  • Franchise Tax Board (FTB): To receive state tax exemption, nonprofits must apply with the FTB, submitting Form 3500A and an IRS Determination Letter. Annual filings (Form 199 or e-Postcard FTB 199N) are required for organizations to maintain this status.
  • Secretary of State (SOS): Foreign nonprofits must qualify to conduct business in California by obtaining a Certificate of Qualification and appointing a registered agent. Both domestic and foreign nonprofits must submit a Statement of Information (SOI) within 90 days of incorporation and renew it every two years.
  • Attorney General’s Office (AG): The AG’s Registry of Charitable Trusts regulates registration and reporting for charities and fundraisers. Nonprofits must comply with AG registration to legally solicit donations within the state.

Each of these filings is critical to maintain compliance, avoid penalties, and ensure continued eligibility for tax-exempt status in California.

Initial Registration

Form
CT-1 Initial Registration Form
Filing Method
Mail
Fee
$50
Due Date
None

Nonprofits operating and fundraising in California must register with the Attorney General’s Registry of Charitable Trusts within 30 days of acquiring assets.

Required Documents

  • Articles of Incorporation or equivalent governing document
  • Bylaws
  • IRS Determination Letter and IRS Form 1023
  • List of officers and directors
  • If applicable, details of fundraising professionals and their registration numbers

Nonprofits should confirm exemptions and, if required, prepare an audited financial report before starting the application process.

Registration Renewal

Form
RRF-1 Annual Registration Renewal Report
Filing Method
By mail or online
Fee
Based on prior fiscal year's revenue - from $25 to $1,200
Due Date
4 months and 15 days after the fiscal year ends
Extensions
A 6-month extension is available by attaching IRS Form 8868 and proof of the IRS-approved extension when filing Form RRF-1 and Form 990.
Penalties
Based on prior fiscal year's revenue - from $25 to $1,200

To maintain compliance in California, nonprofits must annually renew their registration with the Attorney General's Registry of Charitable Trusts. Nonprofits should ensure timely filing to avoid penalties and protect their tax-exempt status.

Required Documents

  • IRS Form 990 (without Schedule B)  
  • Audited financials (if applicable)

Conclusion

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