At a Glance

California nonprofits must file multiple annual forms with state and federal agencies to maintain good standing and tax-exempt status. Key requirements include the RRF-1 with the Attorney General (due May 15 for calendar-year filers), Form 199 or 199N with the Franchise Tax Board, IRS Form 990 series, and biennial SI-100 with the Secretary of State. Missing these deadlines can result in penalties, loss of tax exemption, or suspension of your nonprofit status.

Introduction

Running your nonprofit organization involves more than just fulfilling your mission—you must also navigate a complex web of compliance obligations to maintain your good standing. Meeting these deadlines isn’t optional; it’s essential for your organization’s survival.

As a California nonprofit leader, you need to stay on top of various state regulatory filings, state tax submissions, and federal tax requirements. Missing these critical deadlines can result in penalties, loss of tax-exempt status, or even suspension of your nonprofit corporation.

In this comprehensive guide, we’ll walk you through each filing requirement your established California nonprofit must complete annually. You’ll discover exactly what forms to submit, when they’re due, and how to maintain perfect compliance—without the stress of last-minute scrambling. When nonprofit compliance is made manageable, you can focus on what matters most: your mission.

Step 1: Check Your Compliance Status

Before submitting any annual filings, you need to verify your nonprofit’s compliance status. This crucial first step helps you identify if your organization has missed any required filings or has outstanding issues that need resolution.

How to use the Registry of Charitable Trusts

Initially, you should check your organization’s status with the California Attorney General’s Registry of Charitable Trusts. This official database tracks all charitable organizations operating in California.

To verify your status:

• Visit the Registry Search Tool at the California Attorney General’s website
• Search for your organization by name or Federal Employer Identification Number (FEIN)
• Review your current status and any missing filings

The search results display your organization’s current standing and highlight any deficiencies. Furthermore, you can see which specific reports or fees are missing by examining your registration page on the Registry website. This information updates in real-time, although status changes may occur throughout the day as filings are processed, as noted in California Attorney General guidance.

If your organization doesn’t appear in search results, you may need to register for the first time or update your information.

Understanding ‘Current’, ‘Delinquent’, and ‘Suspended’ statuses

Your search will reveal one of several possible status designations:

Current – Your organization has filed all required reports and is fully compliant. Variations include “Current – Awaiting Reporting” (within IRS extension period) and “Current – In Process” (materials received but under review; see IRS guidance for private foundations).

Delinquent – Your organization has missed one or more required filings. This status appears after receiving a delinquency notice from the Registry (see California Attorney General guidance).

Suspended – Your nonprofit has repeatedly failed to comply with registration renewal requirements. This status typically follows unresolved delinquency notices (see California Attorney General guidance).

Revoked – The most severe status, indicating your registration has been completely revoked due to ongoing violations or failure to file required reports (see IRS private foundation guidance).

Consequences of non-compliance

The repercussions of falling out of compliance are substantial:

• Operational restrictions – Organizations with delinquent, suspended, or revoked status cannot legally operate or solicit donations in California (see California Attorney General guidance).
• Financial penalties – Late fees of $25 per month begin accruing 31 days after the first delinquency notice. Additional penalties may apply (see California Attorney General delinquency guidance).
• Tax exemption jeopardy – The Attorney General will notify the California Franchise Tax Board about delinquent status, potentially resulting in loss of tax exemption and liability for state taxes, interest, and/or penalties (see California Attorney General delinquency guidance).
• Personal liability – Charitable assets cannot be used to pay late fees. A director who allows avoidable penalties may be held personally liable for damages to the charity (see California Attorney General delinquency guidance).
• Fundraising platform exclusion – California’s charitable fundraising platform rules restrict platforms from soliciting on behalf of organizations that are not in good standing with the state.

Subsequently, if your organization shows as delinquent or suspended, you should immediately email the Attorney General’s office for assistance.

Maintaining ongoing compliance monitoring is essential. Consider implementing a regular schedule to check your status, especially before major fundraising campaigns. When organizations need to coordinate multiple state filings and deadlines, we help ensure nothing falls through the cracks with specialized tracking and documentation systems.

Step 2: File Required State Forms

California requires all nonprofits to file specific state forms to maintain legal standing and tax exemption. Once you’ve checked your compliance status, completing these critical filings becomes your next priority.

Annual Registration Renewal (RRF-1)

Every charitable corporation, unincorporated association, and trustee holding assets for charitable purposes must file Form RRF-1 with the Attorney General’s Registry of Charitable Trusts. This annual renewal is due no later than four months and fifteen days after the end of your organization’s accounting period—typically May 15 for calendar-year filers (see California Attorney General renewal guidance).

The RRF-1 includes specific questions about:

• Financial transactions with officers, directors, or trustees
• Potential theft, embezzlement, or misuse of funds
• Use of commercial fundraisers or fundraising counsel
• Government funding received and raffle activities

Filing fees for the RRF-1 follow a sliding scale based on total revenue:

• Less than $50,000: $25
• Between $50,000-$100,000: $50
• Between $100,001-$250,000: $75
• Between $250,001-$1 million: $100
• Between $1,000,001-$5 million: $200
• Between $5,000,001-$20 million: $400
• Between $20,000,001-$100 million: $800
• Between $100,000,001-$500 million: $1,000
• Greater than $500 million: $1,200

IRS filing extensions are honored for the RRF-1; registrants granted an IRS extension should file with the Registry after filing with the IRS and by the extended due date (see California Attorney General renewal guidance).

Treasurer’s Report (CT-TR-1) for small organizations

Organizations with less than $50,000 in total revenue must file the Annual Treasurer’s Report (CT-TR-1) alongside the RRF-1 (see CT-TR-1 form and instructions).

This form reports fiscal year-end financial information including:

• Cash on hand and in checking accounts
• Savings and investments
• Land/buildings and other assets
• Accounts payable and salary payable
• Cash and noncash contributions received

The CT-TR-1 doesn’t apply to organizations exempt from registration with the Attorney General (such as religious organizations, schools, and hospitals) (see CT-TR-1 form and instructions).

Statement of Information (SI-100)

Form SI-100 must be filed with the California Secretary of State every two years. This form updates:

• Corporate officers
• Directors
• Registered agent
• Business address

The SI-100 is due within 90 days after registering with the Secretary of State and biennially thereafter during a specific six-month filing period based on your registration date. A filing fee applies; see the California Secretary of State Statements of Information guidance.

Failing to file the SI-100 may result in penalties, suspension, or forfeiture of your nonprofit status. Some entity types have different filing frequencies; consult the California Secretary of State.

Franchise Tax Board Forms: 199, 199N, 109

The California Franchise Tax Board requires nonprofits to file one of the following (see FTB annual requirements for charities and nonprofits):

• Form 199: Required for organizations with gross receipts exceeding $50,000
• FTB 199N (e-Postcard): For organizations with gross receipts of $50,000 or less
• Form 109: Required when your unrelated business income exceeds $1,000

These forms are due by the 15th day of the 5th month after your accounting period ends—typically May 15 for calendar-year filers. The FTB automatically grants a six-month filing extension (see FTB annual requirements).

Beginning January 1, 2021, exempt organizations are no longer required to pay the $10 annual information return filing fee for Form 199 (see FTB Form 199 booklet).

Managing these multiple state filings with varying deadlines requires careful coordination. We help ensure accurate preparation and timely submission of all required forms through our comprehensive tracking systems.

Step 3: Submit Federal IRS Filings

After addressing your state filing obligations, your attention must shift to federal requirements. The IRS requires annual information returns from most tax-exempt organizations, which serve as public records of your nonprofit’s activities.

Form 990, 990-EZ, or 990-N

All tax-exempt organizations must file one of these three forms annually based on their financial activity:

• Form 990-N (e-Postcard): For organizations with gross receipts normally $50,000 or less (see California Attorney General overview of the 990 series).
• Form 990-EZ: For organizations with gross receipts less than $200,000 and total assets less than $500,000.
• Form 990: Required for organizations with gross receipts of $200,000 or more or total assets of $500,000 or more.

The deadline falls on the 15th day of the fifth month after your fiscal year ends—typically May 15 for calendar-year organizations (see IRS annual filing requirements overview). You can request a six-month extension by filing Form 8868 before the due date (see IRS extension guidance).

Effective for tax years beginning after July 1, 2019, most forms must be filed electronically (see IRS annual filing and forms). Additionally, failing to file for three consecutive years automatically revokes your tax-exempt status (see IRS automatic revocation information).

Form 990-PF for private foundations

Private foundations face different requirements. Regardless of size, all private foundations must file Form 990-PF annually (see IRS private foundation guidance).

Private foundations must typically pay excise tax on their net investment income, reported on Form 990-PF (see IRS excise tax rules). This tax must be paid annually when filing or in quarterly estimated payments if the total tax exceeds $500 (see IRS estimated tax guidance).

Form 990-T for unrelated business income

Even tax-exempt organizations must pay taxes on unrelated business income. You must file Form 990-T if your organization has:

• $1,000 or more in gross income from regularly conducted activities not substantially related to your exempt purpose (see IRS unrelated business income tax guidance).
• Income from debt-financed property.
• Foreign investments requiring additional IRS forms.
• Certain alternative investments that generate K-1 forms with unrelated business income.

This requirement exists in addition to your regular 990-series filing obligations (see IRS UBIT overview). The form must be submitted by the 15th day of the fifth month after your fiscal year closes, and electronic filing is now mandatory for most organizations (see IRS annual filing and forms).

Remember that your federal and state filings complement each other—maintaining compliance at both levels protects your nonprofit status and ensures your organization can continue its vital work without interruption.

Step 4: Handle Special Filing Situations

Beyond standard annual requirements, your nonprofit may face specialized filing obligations based on your activities. These distinct situations require additional forms and compliance measures to maintain good standing.

Raffle registration and reporting (CT-NRP-1, CT-NRP-2)

Nonprofits conducting raffles must register annually with the Attorney General’s Registry of Charitable Trusts by submitting Form CT-NRP-1. This registration covers raffles conducted during a calendar year (January 1 to December 31) (see California raffle regulations).

You can apply as early as November for the following year, yet it’s advisable to submit your application at least 60 days before your raffle date (see Attorney General raffle guidance).

Moreover, you must file a single, aggregate Raffle Report (CT-NRP-2) by February 1 for all raffles conducted in the prior year (see CT-NRP-2 reporting requirements). This report requires detailed record-keeping of each raffle’s date, location, funds received, expenses, and charitable purpose.

Important eligibility requirements include:

• Organization must be qualified to conduct business in California for at least one year (see CT-NRP-1 instructions).
• At least 90% of raffle proceeds must support charitable purposes (see CT-NRP-1 instructions).
• Raffles cannot be operated over the internet (see CT-NRP-1 instructions).
• A registration fee applies (see California raffle regulations).

Political activity reporting (Form 3509)

Form 3509 (Political or Legislative Activities by Section 23701d Organizations) must be filed with the California Franchise Tax Board if your organization supported political candidates or attempted to influence legislation. This form must be attached to your Form 199 (see FTB Form 3509).

Sales and use tax obligations

California generally does not provide a blanket sales tax exemption for nonprofits. Your organization typically needs a seller’s permit if you make sales of goods in California, even if those sales are not taxable (see CDTFA Publication 18).

Taxable activities often include selling merchandise at fundraisers, auction items, and tickets for events where food is provided. Some specific exemptions or exclusions may apply; see California Department of Tax and Fee Administration guidance for details.

What is the welfare exemption for property tax?

The Welfare exemption provides property tax relief for eligible nonprofits that own property in California. To qualify, your organization must:

• Be organized and operated exclusively for religious, scientific, hospital, or charitable purposes
• Use the property exclusively for those qualifying purposes

This two-step application process requires:

1. Filing for an Organizational Clearance Certificate (OCC) with the California Board of Equalization
2. Filing a claim for Welfare exemption with your county assessor

First-time filers must submit these forms, along with organizational documents and financial statements, by February 15 to receive full exemption (see county assessor welfare exemption information).

Step 5: Fix Delinquencies and Maintain Good Standing

Falling behind on nonprofit annual filing requirements happens to many organizations, yet knowing how to remedy these situations is crucial for your continued operations. The California Attorney General’s Registry plans to launch a new Online Filing Service in 2026, and encourages delinquent organizations to remedy their status promptly (see Attorney General delinquency guidance).

How to cure a delinquency

Once your organization receives a delinquency notice, you must take immediate action since delinquent nonprofits cannot legally operate or solicit donations in California. To cure your delinquency:

• Check your status using the Registry Search Tool to identify missing filings.
• Submit all required past-due forms, attachments, and applicable fees (see delinquency cure steps).
• Include IRS Form 990/990-EZ/990-PF or Form CT-TR-1 (for organizations with revenue under $50,000) (see required documents).
• Pay accumulated late fees calculated at $25 per month starting 31 days after the first delinquency notice was mailed (see late fee schedule).

Remember that late fees cannot be waived (see Attorney General policy). Furthermore, a director who allows avoidable penalties may be held personally liable for damages to the charity (see delinquency guidance).

Reinstatement process for suspended nonprofits

Upon continued non-compliance, your status changes from delinquent to suspended or ultimately revoked (see status definitions). The reinstatement process involves:

• Filing a written petition for reinstatement with the Registry of Charities and Fundraisers (see petition instructions).
• Submitting all delinquent filings and paying applicable fees (see reinstatement requirements).
• Providing proof of compliance with the IRS, California Franchise Tax Board, and Secretary of State (see agency coordination).
• Including a written explanation for the failure to comply and steps taken toward compliance (see statement guidance).
• Demonstrating that violations will not recur (see reinstatement criteria).

Understand that reinstatement approval is not guaranteed and requires careful preparation of your petition (see Attorney General review process).

Maintaining a registered agent and updated records

A registered agent serves as your official point of contact for legal and government notices. For ongoing compliance:

• Maintain a registered agent with a physical California street address (PO Boxes aren’t acceptable).
• Consider using a professional service (typically under $200 annually) rather than an individual.
• Update your agent information promptly whenever changes occur to avoid missing important documents.

Professional registered agent services offer several benefits: they’re less likely to change than individual agents (reducing filing update requirements), they understand proper document handling, and they provide consistent availability to receive important legal notices. When your registered agent information changes, we handle the necessary update filings as part of our comprehensive compliance support services.

Conclusion

Maintaining compliance with California’s nonprofit filing requirements demands diligence and attention to detail. Your organization’s continued operation depends on staying current with these obligations throughout its lifetime. Therefore, establishing a systematic approach to tracking deadlines becomes essential for long-term success.

Annual filings at both state and federal levels work together to create a comprehensive compliance framework. Although the process might seem daunting, breaking it down into manageable steps makes it considerably more approachable. First, check your compliance status regularly. Next, submit your state forms including RRF-1, CT-TR-1 when applicable, and SI-100. Subsequently, file your federal requirements such as the appropriate Form 990. Additionally, address any special filing situations relevant to your specific activities.

Remember that prevention trumps correction when dealing with compliance issues. Filing deadlines occur predictably each year, so mark your calendar accordingly. Most importantly, recognize that late submissions trigger escalating consequences—from penalties to suspension and potentially revocation of your tax-exempt status.

Many organizations find success by assigning compliance responsibilities to specific board members or staff. Alternatively, we help nonprofits manage these critical deadlines and ensure accurate preparation of all required documents through our specialized tracking and filing support services. Either approach works effectively as long as deadlines receive proper attention and filings are completed accurately.

Your mission drives your nonprofit work, but regulatory compliance enables that mission to continue. Think of these filing requirements not just as bureaucratic hurdles but as accountability measures that help preserve public trust in the nonprofit sector. When you maintain perfect compliance, you can focus entirely on your organization’s purpose rather than scrambling to address preventable problems.

Frequently Asked Questions