How to start a nonprofit in California
To start a nonprofit in California you file the articles of incorporation with the California Secretary of State, Business Programs Division, meet California’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to California’s own agencies.
227 facts · 200 source verified · 27 in progress · 164 official sources
On this page
- How to start a nonprofit in California
- Start Here
- Recurring Deadlines and Key Thresholds
- Core Formation and Governance
- Corporate Maintenance
- Charity Registration and Reporting
- Tax and Property
- Employment
- Conditional: Foreign Nonprofit Corporations
- Conditional: Paid Fundraising Professionals and Platforms
- Conditional: Raffles, Gaming, and Alcohol
- Lobbying and Political Activity
- Specialized Systems
- Dissolution and Charitable Assets
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. California specifics included.
How to start a nonprofit in California
- Pick the entity type: Use a nonprofit public benefit corporation for an ordinary California charity
- File the articles: Corporate existence begins when the articles are filed
- Name the board: State a fixed board size, formula, or permitted range
- Appoint the officers: Appoint the required officers
- Keep a registered agent: Designate a California-resident individual or registered corporate agent
- File the initial report: File the initial Statement of Information within 90 days
- Register before asking for money: Register after first receiving charitable assets
- Claim the state tax exemption: Apply separately to FTB for California tax exemption
Start Here
These are California’s highest-priority nonprofit compliance decision points. Some apply at formation or recur regularly; others apply only when the organization hires employees, conducts a regulated activity, owns property, or winds down. Check each entry’s applicability.
The ordinary California charitable corporation is organized under the Nonprofit Public Benefit Corporation Law for public or charitable purposes. State incorporation is separate from federal recognition, Attorney General registration, and state tax exemption.
- Deadline
- Before operating as a California nonprofit public benefit corporation.
- Fee
- See the separate formation-fee fact.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Public Benefit; bizfileOnline.
Applies to: A California charity choosing the domestic corporate form and seeking or holding federal 501(c)(3) recognition.
- Religious corporations, mutual benefit corporations, charitable trusts, unincorporated associations, and foreign corporations use different legal frameworks.
- Arizona nonprofit corporation type required
- New Hampshire nonprofit corporation type required
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
The corporation's existence begins when the Secretary of State files the articles, subject to the statutory filing rules.
- Deadline
- Before acting in the name of an existing corporation.
- Fee
- See the separate $30 formation-fee fact.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Public Benefit.
Applies to: Every new California nonprofit public benefit corporation.
- Tax exemption and Registry registration begin through separate processes and are not created by filing.
- Oregon articles of incorporation required
- Alaska articles of incorporation required
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The articles must state that the corporation is a nonprofit public benefit corporation, is not organized for the private gain of any person, is organized under the Nonprofit Public Benefit Corporation Law, and is organized for public or charitable purposes, or both.
- Deadline
- At formation and in any restated articles that replace the statement.
- Fee
- Included in the formation or amendment/restatement filing fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Public Benefit.
Applies to: Every California nonprofit public benefit corporation.
- A public-purpose selection requires a further description; a merely charitable-purpose selection does not require that same statutory description.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Use governing-document clauses that limit purposes to exempt purposes, prohibit private inurement and impermissible political campaign activity, and irrevocably dedicate assets to qualifying exempt purposes with a compliant dissolution destination.
- Deadline
- At formation when possible and before the tax-exemption application is decided.
- Fee
- Included in formation; a later amendment generally costs $30.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles; Certificate of Amendment; FTB 3500/3500A.
Applies to: A public benefit corporation intending to seek federal 501(c)(3) recognition and California exemption under RTC § 23701d.
- Exact language should match the organization's purposes and tax route; federal requirements are federal, while RTC § 23701d independently requires irrevocable dedication.
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
The statutory filing fee for articles of incorporation not providing for shares is $30.
- Deadline
- With the formation filing.
- Fee
- $30.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Public Benefit.
Applies to: A filer forming a California nonprofit corporation whose articles do not provide for shares.
- Optional expedited, special-handling, copy, and certification charges are separate.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Maintain an agent for service of process. The agent may be an individual residing in California or an active registered corporate agent that has filed under Corporations Code § 1505.
- Deadline
- At formation/qualification and continuously thereafter.
- Fee
- No separate fee in the formation filing; an out-of-cycle Statement of Information change is free.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Official form or portal
- Articles; Statement and Designation by Foreign Corporation; Statement of Information.
Applies to: Every domestic and qualified foreign nonprofit corporation.
- The corporation cannot act as its own agent; obtain consent before naming an agent.
- Oregon registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
File the initial nonprofit Statement of Information within 90 days after filing the original articles.
- Deadline
- Within 90 calendar days after the articles filing date.
- Fee
- $20.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Statement of Information — Nonprofit Corporation (commonly associated with SI-100).
Applies to: Every domestic California nonprofit corporation.
- The duty applies even if no reminder is received.
- Nevada initial report required
- Tennessee initial report recommended, not required
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
File every two years during the incorporation month and the immediately preceding five calendar months, following the odd/even parity of the original filing year.
- Deadline
- By the last day of the incorporation month in each applicable biennial year; window begins the first day of the fifth preceding month.
- Fee
- $20.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Every two years
- Official form or portal
- Statement of Information — Nonprofit Corporation.
Applies to: Every domestic California nonprofit corporation after its initial statement.
- Interim free change statements do not replace the next regularly due biennial filing.
- Nevada annual or biennial report required
- Wisconsin annual or biennial report required
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
Adopt bylaws, appoint the initial directors if not already named, elect required officers, approve banking and tax actions, authorize initial contracts, and preserve the action in minutes or written consents.
- Deadline
- Promptly after filing the articles and before relying on governance authority.
- Fee
- No state filing fee for ordinary bylaws or organizational minutes.
- Frequency
- One time
- Official form or portal
- Bylaws; organizational minutes or unanimous written consent.
Applies to: A newly formed nonprofit public benefit corporation.
- Bylaws are generally internal and are not routinely filed with SOS, but must be supplied in some tax and Registry applications.
Last verified: 2026-07-24
Official sources: California Legislative Information and 4 more
View official sources (5)
Maintain a chair or president, or both; a secretary; and a treasurer or chief financial officer, or both, plus any additional officers required by the bylaws or board.
- Deadline
- Promptly after formation and continuously.
- Fee
- No state filing fee for appointment.
- Official form or portal
- Organizational minutes; officer roster; Statement of Information.
Applies to: Every nonprofit public benefit corporation.
- Default CEO and CFO functions apply when only specified titles exist.
- Oregon required officers required
- Pennsylvania required officers required
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Register with the Attorney General's Registry of Charities and Fundraisers within 30 days after first receiving charitable assets.
- Deadline
- Within 30 calendar days after first receipt of charitable assets.
- Fee
- $50 current CT-1 registration fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- One time
- Official form or portal
- Form CT-1, Initial Registration Form; Registry online filing service.
Applies to: A charitable corporation, trustee, or other organization holding charitable property in or from California unless exempt.
- The trigger is receipt of charitable property, not incorporation alone; statutory exemptions apply.
- Arizona charitable solicitation registration required in some cases
- South Dakota charitable solicitation registration recommended, not required
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 3 more
View official sources (4)
File the Annual Registration Renewal Fee Report each year with the required fee and financial return or treasurer's report.
- Deadline
- Four months and 15 days after fiscal year end, subject to valid extension and current temporary relief.
- Fee
- Revenue-based fee from $25 to $1,200.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form RRF-1; annual renewal filing service.
Applies to: A registered charity not exempt from annual Registry reporting.
- RRF-1 is separate from federal Form 990, FTB Form 199/199N, and SOS Statement of Information.
- Nevada charity registration renewal required
- Indiana charity registration renewal required in some cases
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 3 more
View official sources (4)
Obtain California exemption through FTB; federal recognition and nonprofit incorporation do not automatically create state exemption.
- Deadline
- Promptly after formation or federal recognition; taxable obligations continue until exemption is effective.
- Fee
- No standard application fee.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- One time
- Official form or portal
- FTB 3500; FTB 3500A; MyFTB.
Applies to: A nonprofit seeking exemption from California franchise and income tax.
- Sales tax, property tax, and Registry status are separate.
- Oregon state income tax exemption required in some cases
- West Virginia state income tax exemption required in some cases
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 4 more
View official sources (5)
File Form 199 unless eligible for electronic 199N based on the normally-$50,000-or-less gross-receipts tests.
- Deadline
- 15th day of the fifth month after accounting-period end.
- Fee
- No filing fee for current returns.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Annual
- Official form or portal
- Form 199; Form 199N.
Applies to: A California-exempt organization not within a filing exception.
- Private foundations file Form 199 regardless of receipts; listed religious and governmental exceptions apply.
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 1 more
View official sources (2)
Register the employer payroll tax account with EDD within 15 days after satisfying both conditions.
- Deadline
- Within 15 calendar days after the trigger.
- Fee
- No registration fee.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- One time
- Official form or portal
- DE 1NP; e-Services for Business.
Applies to: A nonprofit that hires one or more employees and pays more than $100 in wages in a calendar quarter.
- Worker classification and religious or ministerial exclusions require separate analysis.
- Arizona unemployment insurance required in some cases
- Alaska unemployment insurance required in some cases
Last verified: 2026-07-24
Official sources: California Employment Development Department and 2 more
View official sources (3)
Adopt the election to wind up and dissolve through the board, members, or short-form statutory path applicable to the corporation.
- Deadline
- Before filing dissolution documents and beginning final distributions.
- Fee
- SOS filing fees depend on the instrument; current forms must be checked.
- Frequency
- One time
- Official form or portal
- Certificate of Election to Wind Up and Dissolve; Short Form Certificate of Dissolution when eligible.
Applies to: A nonprofit public benefit corporation deciding to dissolve.
- Memberless corporations, unanimous member votes, and short-form eligibility use different procedures.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Submit the required final financial and asset information and obtain the Attorney General's waiver of objections or other required confirmation before or with the final SOS dissolution filing.
- Deadline
- Before the final SOS dissolution filing when the statute or form requires the waiver.
- Fee
- No universal AG fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- One time
- Official form or portal
- AG Waiver of Objections to Dissolution; no-assets letter or current process.
Applies to: A public benefit corporation completing dissolution.
- The exact package depends on assets, Registry status, and distributions.
Submit the required final financial and asset information and obtain the Attorney General's waiver of objections or other required confirmation before or with the final SOS dissolution filing.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 2 more
View official sources (3)
File the Certificate of Election when required, complete winding up and AG clearance, then file the Certificate of Dissolution with SOS.
- Deadline
- After the applicable authorization and winding-up steps.
- Fee
- There is no Secretary of State filing fee for a Certificate of Election to Wind Up and Dissolve or a Certificate of Dissolution. Optional eligible service charges, private professional costs, and other agencies’ amounts are separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Certificate of Election to Wind Up and Dissolve; Certificate of Dissolution.
Applies to: A domestic nonprofit public benefit corporation completing ordinary dissolution.
- Short-form dissolution follows a different combined path.
Last verified: 2026-07-24
Official sources: California Legislative Information and 4 more
View official sources (5)
After corporate dissolution, complete all final tax returns, payroll reports, insurance termination, seller closeout, Registry final reports, and activity-license closures.
- Deadline
- On each agency's final period or event-triggered deadline.
- Fee
- Final taxes, fees, claims, and penalties vary.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- One time
- Official form or portal
- FTB final return; DE 1NP and final payroll reports; workers' compensation policy closure; CDTFA-65; final RRF-1; license surrender.
Applies to: A nonprofit ending California operations.
- One SOS filing does not close other systems.
Last verified: 2026-07-24
View official sources (12)
Recurring Deadlines and Key Thresholds
A quick reference to the recurring filings and trigger amounts California nonprofits ask about most. Every row links to the full requirement, with its own official source, further down this page.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| File the initial Statement of Information within 90 days | Required | $20. | Within 90 calendar days after the articles filing date. | SOURCE VERIFIED |
| File a biennial Statement of Information in the six-month statutory window | Required | $20. | See full requirement | SOURCE VERIFIED |
| Register after first receiving charitable assets | Required | $50 current CT-1 registration fee. | Within 30 calendar days after first receipt of charitable assets. | SOURCE VERIFIED |
| File RRF-1 annually | Required | Revenue-based fee from $25 to $1,200. | See full requirement | SOURCE VERIFIED |
| Preserve the exact RRF-1 revenue fee bands | Required | $25–$1,200 under the exact current table. | With each annual RRF-1. | SOURCE VERIFIED |
| File Form 199 or Form 199N annually after exemption | Required | No filing fee for current returns. | 15th day of the fifth month after accounting-period end. | SOURCE VERIFIED |
| File the annual Welfare Exemption claim by February 15 | Required | No statewide fee confirmed. | By 5:00 p.m. February 15 each year. | SOURCE VERIFIED |
| Register a nonprofit employer with EDD after the $100 quarterly wage trigger | Required | No registration fee. | Within 15 calendar days after the trigger. | SOURCE VERIFIED |
| Upload eligible employees to CalSavers within 30 days and transmit contributions promptly | Required | No employer filing fee. | Within 30 days after eligibility; contributions after each payroll within program timing. | SOURCE VERIFIED |
| Give the Attorney General advance notice before disposing of all or substantially all charitable assets | Required | See full requirement | At least 20 days before consummation unless the Attorney General waives or modifies the period. | SOURCE VERIFIED |
Core Formation and Governance
The full formation, articles, name, agent, board, member, officer, fiduciary, and records rules behind the Start Here items above.
California has a separate Nonprofit Religious Corporation Law. Choosing that form changes governing provisions and can interact with religious exemptions, but it does not automatically establish federal church status or excuse every state filing.
- Deadline
- Before filing formation documents.
- Fee
- The current filing fee for articles not providing for shares is $30.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Religious.
Applies to: A church, congregation, religious society, or other organization considering California's nonprofit religious corporation form.
- Religious corporations may qualify for specific Attorney General exemptions; those exemptions must be analyzed separately.
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
California has a separate Nonprofit Mutual Benefit Corporation Law. A mutual benefit corporation is not automatically a charity, although one that solicits or holds charitable assets can become subject to Attorney General charity regulation.
- Deadline
- Before entity selection and before soliciting or receiving charitable assets.
- Fee
- The ordinary articles filing fee is $30.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Mutual Benefit; CT-1 when applicable.
Applies to: An organization primarily serving members or another mutual benefit rather than carrying out public or charitable purposes.
- Federal 501(c)(3) recognition generally aligns with public/charitable purposes, not ordinary mutual-benefit purposes.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
A charitable trust is supervised under the Supervision of Trustees and Fundraisers for Charitable Purposes Act and may have Attorney General registration and reporting obligations independent of corporate filings.
- Deadline
- Within 30 days after first receiving charitable assets when the statutory registration duty applies.
- Fee
- Initial registration is $50; annual fees follow the RRF-1 schedule.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- CT-1; RRF-1; CT-TR-1 or IRS Form 990-series attachment.
Applies to: A trustee holding property for charitable purposes in California, whether or not a corporation exists.
- Governmental, religious, cemetery, political, educational, hospital, and other statutory exemptions must be tested exactly.
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
California recognizes unincorporated associations, but they are not corporations and do not obtain corporate existence, corporate governance, or liability rules merely by organizing informally. An association holding charitable assets may still register with the Attorney General.
- Deadline
- At organization and within 30 days after first receipt of charitable assets when covered.
- Fee
- No SOS corporate-formation fee; Registry fees can apply.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Association governing document; CT-1; RRF-1.
Applies to: A group operating for nonprofit purposes without filing corporate articles.
- A later decision to incorporate creates a separate formation process; tax and contract transitions must be managed.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
One or more persons may execute and file the articles. The statute does not limit incorporators to California residents or natural persons.
- Deadline
- At formation.
- Fee
- Included in the articles filing fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Public Benefit.
Applies to: A proposed California nonprofit public benefit corporation.
- The incorporator is not automatically a director, officer, member, or registered agent.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
If the articles state that the corporation is organized for public purposes, they must further describe those purposes.
- Deadline
- At formation or amendment.
- Fee
- Included in the relevant articles filing fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation or Certificate of Amendment.
Applies to: A public benefit corporation selecting 'public' rather than only 'charitable' purposes.
- This specific description rule is tied to selecting public purposes; federal and FTB organizational tests may still require more precise charitable language.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The articles must provide the corporation's initial street and mailing addresses and the name of its initial agent for service of process; an individual agent requires a California street address.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — CA Nonprofit Corporation — Public Benefit.
Applies to: Every new California nonprofit public benefit corporation.
- A registered corporate agent is identified by name without entering the agent's address in the nonprofit filing.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
The Secretary of State offers online filing for numerous nonprofit filings through bizfileOnline and continues to identify mail and in-person submission options for applicable forms.
- Deadline
- By the filing's substantive deadline.
- Fee
- The underlying statutory fee applies; channel-specific expedite or handling fees may apply separately.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- bizfileOnline; current SOS forms and instructions.
Applies to: A filer choosing how to submit a nonprofit formation or maintenance document.
- Some terminations and other workflows increasingly require entity access in bizfileOnline; verify the live portal before filing.
Last verified: 2026-07-24
Official sources: California Secretary of State and 2 more
View official sources (3)
Original articles ordinarily become effective when filed. The Secretary of State may file a document as of a requested future date not more than 90 days after receipt if received at least one business day before that date; the delayed-effective-instrument rule for already-filed documents does not generally authorize delayed effectiveness of original articles.
- Deadline
- State the request in the filing and submit at least one business day before the requested future date.
- Fee
- No separate statutory fee; expedite fees may apply if requested.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation; bizfileOnline.
Applies to: A filer coordinating the effective date of original articles.
- Non-original corporate instruments may state an effective date up to 90 days after filing under the separate statutory rule.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
The name must satisfy California's distinguishability and statutory restrictions. Secretary of State acceptance does not determine trademark, unfair competition, or other private rights.
- Deadline
- At formation or name amendment.
- Fee
- No separate fee beyond formation or amendment unless a reservation is requested.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- bizfileOnline Business Search; formation or amendment filing.
Applies to: Every proposed California nonprofit corporate name.
- Regulated terms can require approval or evidence from another agency.
Last verified: 2026-07-24
Official sources: California Secretary of State and 2 more
View official sources (3)
A name reservation is optional and generally holds the name for 60 days, subject to statutory and regulatory limits.
- Deadline
- Before the desired reservation period; renew or re-reserve only as permitted.
- Fee
- $10 statutory reservation fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Unknown
- Official form or portal
- Name Reservation; bizfileOnline.
Applies to: A prospective filer who wants short-term protection of an available business-entity name before formation or amendment.
- Certain successive reservations and regulated names are restricted.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
A fictitious business name is a separate county filing and publication system. The statement is generally filed in the county of the principal place of business and published once a week for four successive weeks in an adjudicated newspaper, with proof handled under the statute and local procedures.
- Deadline
- Generally within 40 days after beginning business under the fictitious name; publication begins within 30 days after filing.
- Fee
- County filing and publication costs vary; no statewide uniform fee.
- Filing agency
- County clerk or recorder (varies by county)
- Frequency
- Event triggered
- Official form or portal
- County Fictitious Business Name Statement and proof/affidavit of publication.
Applies to: A nonprofit conducting business under a name that triggers California's fictitious-business-name law.
- Do not generalize one county's forms or fees statewide; a nonprofit's legal corporate name and an FBN are separate.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Formation occurs by filing the articles; California's ordinary public-benefit formation statute does not add a newspaper-publication step.
- Deadline
- No publication deadline for ordinary formation.
- Fee
- No formation-publication fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation.
Applies to: An ordinary domestic nonprofit public benefit corporation using its legal name.
- Fictitious business names, court proceedings, specialized licenses, dissolutions, and local notices can have separate publication requirements.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
An individual agent must have a California street address; a post-office box alone is insufficient for the statutory street-address field.
- Deadline
- At designation and whenever the address changes.
- Fee
- No separate designation fee; an interim update is free.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Official form or portal
- Articles; Statement of Information.
Applies to: A corporation designating an individual rather than a registered corporate agent.
- A registered corporate agent's address is not entered in the corporation's statement.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The corporation may file a complete current Statement of Information between regular periods, and an agent change is made through that statement.
- Deadline
- Promptly after the reportable change; no fixed day count is stated for ordinary interim changes.
- Fee
- $0 for a statement filed solely to report a change outside the regular filing period.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Statement of Information — Nonprofit Corporation.
Applies to: A nonprofit corporation whose agent, office, mailing address, or reportable officers change.
- The next regularly due initial or biennial statement remains subject to its $20 fee.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
The statement reports the corporation name and SOS number; chief executive officer, secretary, and chief financial officer names and addresses; California principal-office address if any; mailing address; optional email; and agent for service of process.
- Deadline
- With each required or interim Statement of Information.
- Fee
- Included in the applicable $20 or $0 statement filing.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Every two years
- Official form or portal
- Statement of Information — Nonprofit Corporation.
Applies to: Every domestic nonprofit corporation filing an initial, biennial, or interim statement.
- The statutory report titles are CEO, secretary, and CFO even when the bylaws use president, treasurer, or other titles.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
File the required statement within the notice period. SOS guidance identifies a 60-day period from the notice date to avoid suspension or forfeiture.
- Deadline
- No later than 60 calendar days from the notice date.
- Fee
- $20 regular statement fee plus any assessed $50 penalty unless waived.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Statement of Information; SOS penalty-waiver request.
Applies to: A nonprofit corporation receiving a delinquency or pending-suspension notice.
- Not receiving a reminder does not excuse filing; statutory waiver depends on reasonable cause or unusual circumstances.
Last verified: 2026-07-24
Official sources: California Secretary of State and 2 more
View official sources (3)
After notice and failure to cure, a $50 penalty may be assessed for a delinquent nonprofit Statement of Information.
- Deadline
- Triggered after the statutory notice period.
- Fee
- $50, separate from the $20 filing fee.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Statement of Information; penalty-waiver process.
Applies to: A nonprofit corporation that fails to file after statutory notice.
- Waiver can be available for reasonable cause; exact agency billing and collection workflow should follow the notice.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
SOS suspension can result from Statement of Information noncompliance; FTB suspension can result from tax or exempt-organization filing failures. Reviving one agency's status does not necessarily cure the other.
- Deadline
- Cure each agency's stated deficiency before acting as active.
- Fee
- Fees, penalties, and tax amounts vary by deficiency.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- bizfileOnline Business Search; MyFTB; applicable forms.
Applies to: A corporation with corporate-filing or tax delinquencies.
- Attorney General delinquency or revocation is a third, separate status.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
Plain PDF copies are available through bizfileOnline search for many filings. Certified copies and certificates of status or filing history are separate paid orders.
- Deadline
- When required by a bank, grantor, foreign qualification, transaction, or court.
- Fee
- Certified copy: $5 per document; certificate of status: $5; special handling can add $10 per copy order.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- As needed
- Official form or portal
- Business Search; Certificate of Status; Certified Copy; Certificate of Filing of All Documents.
Applies to: A nonprofit needing evidence of formation, a certified filing, good standing, or filing history.
- A 'certificate of filing' for one document is generally replaced by a certified copy; the filing-history certificate is a distinct product.
Last verified: 2026-07-24
Official sources: California Secretary of State and 2 more
View official sources (3)
Current SOS options include a $15 drop-off special-handling fee, 24-hour preclearance for $500, 24-hour filing service for $350, same-day filing for $750, and four-hour filing service for $500 under channel, timing, and preclearance conditions.
- Deadline
- Submit within the service's cutoff and eligibility rules.
- Fee
- $15 drop-off handling; $500 24-hour preclearance; $350 24-hour filing; $750 same-day; $500 four-hour filing.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- SOS Service Options; bizfileOnline.
Applies to: A filer needing priority processing.
- Four-hour filing requires prior preclearance; service availability and cutoff times can change.
Last verified: 2026-07-24
Official sources: California Secretary of State and 1 more
View official sources (2)
The board directs corporate activities, affairs, and powers, subject to the articles, bylaws, member rights, and statutory reservations.
- Deadline
- Continuously after formation.
- Fee
- No state filing fee.
- Official form or portal
- Articles; bylaws; board minutes.
Applies to: Every California nonprofit public benefit corporation.
- The board may delegate management while retaining ultimate statutory oversight.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The articles or bylaws must state the number of directors, a method for determining it, or a minimum-and-maximum range. The statutory minimum may be one director.
- Deadline
- At formation and whenever board-size provisions change.
- Fee
- No separate fee unless articles are amended.
- Official form or portal
- Articles; bylaws; amendment filing if the articles change.
Applies to: Every nonprofit public benefit corporation.
- Once members exist, some board-size changes require member approval.
- Arizona minimum number of directors required
- Rhode Island minimum number of directors required
Last verified: 2026-07-24
View official source
Directors must be natural persons and must satisfy any reasonable qualifications stated in the articles or bylaws.
- Deadline
- Before election or appointment and continuously while serving.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Bylaws; board or member minutes.
Applies to: Persons serving as directors.
- Additional qualifications may not be applied in a manner inconsistent with governing law.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The reviewed public-benefit corporation statutes and current SOS formation materials do not state a general California-residency requirement for directors. Use qualified wording and check the articles, bylaws, licenses, grants, and program rules.
- Deadline
- Before applying a residency criterion.
- Fee
- No separate fee.
- Frequency
- Event triggered
- Official form or portal
- Articles; bylaws; relevant license or grant rules.
Applies to: A corporation deciding whether directors must reside in California.
- This does not rule out residency requirements imposed by governing documents or specialized programs.
The reviewed public-benefit corporation statutes and current SOS formation materials do not state a general California-residency requirement for directors. Use qualified wording and check the articles, bylaws, licenses, grants, and program rules.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 1 more
View official sources (2)
The articles or bylaws may provide director terms and classes; if no term is specified, directors generally serve for one year and until a successor is elected and qualified, subject to statutory rules.
- Deadline
- At organizational action and before elections.
- Fee
- No state filing fee unless articles change.
- Frequency
- Event triggered
- Official form or portal
- Articles; bylaws; election minutes.
Applies to: A corporation establishing director tenure.
- Designated or appointed directors and staggered classes may follow different governing provisions.
Last verified: 2026-07-24
View official source
Fill a vacancy under the statute and governing documents, with different approval rules depending on whether members exist, the cause of the vacancy, and whether the remaining directors still constitute the authorized board.
- Deadline
- Promptly after a vacancy occurs.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Minutes; written consent; membership record.
Applies to: A corporation with a vacant director position.
- Vacancies created by removal or an increase in board size can require different action.
Last verified: 2026-07-24
View official source
A director may resign by written notice, subject to statutory limitations when the resignation would leave the corporation without a duly elected director in charge of its affairs.
- Deadline
- On delivery of the resignation or its stated later effective date.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Written resignation; board minutes.
Applies to: A director resigning from office.
- A resignation cannot be used to abandon all corporate governance contrary to the statutory limitation.
Last verified: 2026-07-24
View official source
Removal rights depend on whether directors are elected by members, designated, appointed, or selected without members, and may require notice, cause, or specified voting thresholds.
- Deadline
- Before treating a director as removed.
- Fee
- No state filing fee; litigation costs may apply.
- Frequency
- Event triggered
- Official form or portal
- Notice; minutes; written ballot or court order where applicable.
Applies to: A corporation considering director removal.
- Special rules protect cumulative voting and designated or appointed directors.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Reasonable compensation may be authorized, but compensated persons can count toward the interested-person limitation and compensation decisions must satisfy fiduciary and self-dealing rules.
- Deadline
- Before payment or entering a compensation arrangement.
- Fee
- No state filing fee; compensation is a private expense.
- Frequency
- Event triggered
- Official form or portal
- Board resolution; compensation study; conflict disclosure.
Applies to: A corporation paying directors for board service or other services.
- Reimbursement of reasonable expenses is distinct from compensation.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
No more than 49 percent of the persons serving on the board may be interested persons, generally including persons compensated by the corporation within the preceding 12 months and specified relatives, subject to statutory exclusions.
- Deadline
- Continuously.
- Fee
- No state filing fee.
- Official form or portal
- Board roster; compensation records; conflict disclosures.
Applies to: Every nonprofit public benefit corporation.
- The statute excludes reasonable compensation paid to a director as a director and contains additional definitional detail.
Last verified: 2026-07-24
Official source: California Legislative Information — Corporations Code § 5227 — Interested Persons
View official source
A public benefit corporation may have members or no members. Only persons with statutory membership rights should be treated as members; donors, clients, volunteers, and supporters are not automatically members.
- Deadline
- At formation or before granting membership rights.
- Fee
- No separate state fee unless articles change.
- Official form or portal
- Articles; bylaws; membership ledger.
Applies to: A corporation designing governance rights.
- The corporation may create nonstatutory affiliation or supporter categories without statutory voting rights if documents are clear.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The articles or bylaws may create classes with different voting, approval, and other rights, but the documents must preserve rights that the statute makes nonwaivable.
- Deadline
- Before issuing or changing membership rights.
- Fee
- No state filing fee unless articles are amended.
- Frequency
- Event triggered
- Official form or portal
- Articles; bylaws; membership ledger.
Applies to: A corporation with members or member classes.
- A person may be called a member without statutory voting rights only if the governing documents and law do not confer statutory membership status.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Hold member meetings at the times and for the purposes required by the bylaws and statute, including elections and properly called special meetings.
- Deadline
- Annual meeting on the bylaw schedule; special meeting when validly called.
- Fee
- No state filing fee.
- Frequency
- Annual
- Official form or portal
- Meeting notice; agenda; minutes; member list.
Applies to: A public benefit corporation with voting members.
- A nonmember corporation has no statutory member-meeting duty.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Provide notice stating the place, date, time, remote-participation means when applicable, and general nature of specified business within the statutory period; a valid waiver can cure certain notice defects.
- Deadline
- Within the statutory notice window before the meeting.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Meeting notice; waiver; delivery record.
Applies to: A corporation calling a meeting of members.
- Different rules can apply to adjourned meetings, written ballots, and unanimous attendance without objection.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Apply the statutory default quorum and voting rules or valid alternatives in the articles or bylaws, preserving statutory minimums and class voting rights.
- Deadline
- At each member meeting or written-ballot action.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Membership ledger; proxies; ballots; minutes.
Applies to: A corporation with voting members.
- Fundamental transactions and removal can require special thresholds beyond ordinary voting.
Last verified: 2026-07-24
Official source: California Legislative Information — Meetings and Voting of Members
View official source
A member may vote by proxy unless the articles or bylaws restrict or prohibit proxies, subject to statutory form, duration, and revocability rules.
- Deadline
- Before accepting a proxy vote.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Proxy instrument; member record.
Applies to: A member corporation permitting proxy voting.
- Certain elections or written-ballot procedures may use different mechanics.
Last verified: 2026-07-24
Official source: California Legislative Information — Meetings and Voting of Members
View official source
Remote participation is permitted when the corporation can verify participants, provide a reasonable opportunity to participate and vote, and maintain required records.
- Deadline
- Before and during each remote meeting.
- Fee
- No state filing fee; technology costs are private.
- Frequency
- Event triggered
- Official form or portal
- Meeting platform; attendance log; minutes.
Applies to: A corporation holding a hybrid or fully remote member meeting.
- Special consent requirements can apply to a meeting conducted solely by electronic transmission.
Last verified: 2026-07-24
View official source
Member action may be taken by written ballot when the ballot states the proposed action, provides an opportunity to approve or withhold approval, specifies the response deadline, and satisfies quorum and voting requirements.
- Deadline
- By the response deadline stated on the ballot.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Member ballot; tally; certification.
Applies to: A member corporation taking action without convening a meeting.
- Written ballots are distinct from board written consent and from member proxies.
Last verified: 2026-07-24
Official source: California Legislative Information — Corporations Code § 5513 — Written Ballots
View official source
Board action ordinarily occurs at a properly called meeting with the required notice, quorum, and vote under the statute and bylaws.
- Deadline
- At each regular or special board meeting.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Board notice; agenda; minutes.
Applies to: Every nonprofit public benefit corporation.
- The articles or bylaws may provide permitted variations, and emergency provisions can apply.
Last verified: 2026-07-24
View official source
Directors may participate through conference telephone, electronic video screen, or other communications equipment if all participating directors can hear one another or the statutory equivalent safeguards are met.
- Deadline
- During the meeting.
- Fee
- No state filing fee; technology costs are private.
- Frequency
- Event triggered
- Official form or portal
- Meeting platform; minutes.
Applies to: A board using telephone or electronic communications.
- Electronic transmission consent rules may separately govern delivery of notices and consents.
Last verified: 2026-07-24
View official source
Board action may be taken without a meeting when all directors consent in writing, subject to limited statutory treatment of vacancies and interested directors.
- Deadline
- Before the action is treated as approved.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Unanimous written consent.
Applies to: A board taking action without a meeting.
- The statute contains limited rules for counting directors with financial interests or vacant positions; do not generalize a non-unanimous written-action power.
Last verified: 2026-07-24
View official source
The ordinary rule requires unanimous written consent. No general power for non-unanimous written board action was confirmed for a standard public benefit corporation.
- Deadline
- Before relying on action taken without a meeting.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Board minutes; written consent.
Applies to: A board considering action by fewer than all directors outside a meeting.
- Vacancies, interested-director treatment, emergencies, or special statutes may affect the analysis.
The ordinary rule requires unanimous written consent. No general power for non-unanimous written board action was confirmed for a standard public benefit corporation.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
Electronic transmission is permitted only when the recipient has provided the consent required by the Corporations Code and the transmission can be retained and reproduced as required.
- Deadline
- Before using electronic delivery for a statutory communication.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Electronic consent; delivery log; retained transmission.
Applies to: A corporation sending notices, ballots, consents, or records electronically.
- Different provisions govern electronic transmission by the corporation and by an individual.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
The board may create committees and delegate authority, but specified powers remain reserved to the full board or require additional approvals.
- Deadline
- Before a committee exercises delegated authority.
- Fee
- No state filing fee.
- Official form or portal
- Board resolution; committee charter; minutes.
Applies to: A board delegating authority to committees.
- Advisory committees that include non-directors do not automatically receive statutory board-committee powers.
Last verified: 2026-07-24
Official source: California Legislative Information — Corporations Code § 5212 — Committees
View official source
One person may hold multiple offices except that neither the secretary nor the treasurer or chief financial officer may serve concurrently as president or chair.
- Deadline
- At every officer appointment.
- Fee
- No state filing fee.
- Official form or portal
- Officer roster; minutes; Statement of Information.
Applies to: Every nonprofit public benefit corporation.
- Secretary may be combined with treasurer or CFO unless the governing documents impose stricter separation.
- Connecticut officer role restrictions permitted, not required
- Delaware officer role restrictions permitted, not required
Last verified: 2026-07-24
Official source: California Legislative Information — Corporations Code § 5213 — Officers
View official source
A director must act in good faith, in the corporation's best interests, and with the care, including reasonable inquiry, that an ordinarily prudent person would use in a similar position.
- Deadline
- For every board decision and oversight function.
- Fee
- No state filing fee.
- Official form or portal
- Board materials; minutes; policies; reports.
Applies to: Directors of a nonprofit public benefit corporation.
- Statutory reliance protections require good-faith and reasonable grounds.
Last verified: 2026-07-24
View official source
Avoid self-dealing transactions unless the transaction satisfies a statutory approval, fairness, or Attorney General/court path, with full disclosure and required disinterested approval.
- Deadline
- Before entering the transaction, except where the statute permits later validation.
- Fee
- No routine filing fee; Attorney General or court proceedings may have costs.
- Frequency
- Event triggered
- Official form or portal
- Conflict disclosure; board minutes; contract; AG or court filing where used.
Applies to: A transaction in which a director has a material financial interest.
- The statute excludes specified transactions and uses special rules for compensation and common-director transactions.
Last verified: 2026-07-24
View official source
Loans or guarantees to directors or officers are generally prohibited except for narrow statutory exceptions, including certain advances and employee-benefit arrangements.
- Deadline
- Before disbursing funds or guaranteeing an obligation.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Board resolution; loan or advance records.
Applies to: A corporation considering a loan, advance, or guarantee for a director or officer.
- Expense advances and qualifying benefit-plan arrangements must satisfy the statutory conditions.
Last verified: 2026-07-24
View official source
Indemnification depends on the person's conduct, the type and outcome of proceeding, and required approvals; mandatory and permissive indemnification are not identical.
- Deadline
- When a claim or proceeding arises and before payment.
- Fee
- No state filing fee; defense and insurance costs are private.
- Frequency
- Event triggered
- Official form or portal
- Indemnification resolution; undertaking; court order where applicable.
Applies to: A person seeking defense costs or indemnification from the corporation.
- Derivative proceedings and settlements have special limitations.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The corporation may purchase and maintain insurance against covered liabilities, including some liabilities that cannot be directly indemnified, subject to policy terms and law.
- Deadline
- Before coverage is needed and at renewal.
- Fee
- Private insurance premium; no state filing fee.
- Frequency
- Annual
- Official form or portal
- Insurance policy; board approval.
Applies to: A corporation managing liability exposure for directors, officers, employees, or agents.
- Insurance does not excuse fiduciary duties or statutory violations.
Last verified: 2026-07-24
View official source
California limits specified civil liability for qualifying volunteer directors and officers when statutory conditions, good faith, scope-of-duty, and insurance requirements are satisfied.
- Deadline
- When evaluating service risk or a claim.
- Fee
- No filing fee; insurance costs are private.
- Frequency
- Event triggered
- Official form or portal
- Insurance policy; officer/director roster; minutes.
Applies to: Uncompensated volunteer directors and officers of qualifying nonprofit organizations.
- Protection does not cover specified misconduct, self-dealing, reckless acts, or every statutory liability.
Last verified: 2026-07-24
View official source
Keep adequate and correct books and records of account, written minutes of members, board, and committees, and a record of members containing required information.
- Deadline
- Continuously.
- Fee
- No state filing fee; storage costs are private.
- Official form or portal
- Books of account; minutes; member record.
Applies to: Every nonprofit public benefit corporation.
- Retention periods can arise from tax, employment, grant, litigation-hold, and specialized rules beyond the corporate statute.
Last verified: 2026-07-24
Official source: California Legislative Information — Corporate Records and Inspection
View official source
Members have inspection and copying rights under specified conditions, including purpose and procedural requirements that differ by the record requested.
- Deadline
- Upon a valid demand within the statutory response framework.
- Fee
- Reasonable copying costs may be charged where permitted; no state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Written demand; inspection log; produced records.
Applies to: A corporation with statutory members.
- Membership-list rights are not identical to accounting-record rights, and statutory exceptions may apply.
Last verified: 2026-07-24
Official source: California Legislative Information — Corporate Records and Inspection
View official source
Every director has the right at reasonable times to inspect and copy corporate books, records, documents, and physical properties relevant to board service.
- Deadline
- Upon a reasonable director request.
- Fee
- No state filing fee; reasonable copying costs are private.
- Frequency
- Event triggered
- Official form or portal
- Inspection request; access log.
Applies to: Each serving director.
- Inspection can be limited in exceptional circumstances involving misuse, adverse interests, or privilege, but categorical denial is high risk.
Last verified: 2026-07-24
Official source: California Legislative Information — Corporate Records and Inspection
View official source
Prepare and deliver the annual financial report containing the statutory financial statements and disclosures within the required period after fiscal year end.
- Deadline
- Within 120 days after fiscal year end unless a statutory exemption applies.
- Fee
- No state filing fee; accounting costs are private.
- Frequency
- Annual
- Official form or portal
- Annual financial report; financial statements.
Applies to: A corporation required by statute or governing documents to provide an annual report.
- A corporation with gross receipts below the statutory amount and specified governing-document treatment may be exempt from the general member-delivery requirement; directors retain rights.
- Arizona audit and financial statements required in some cases
- New York audit and financial statements required
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
The annual report must disclose specified transactions involving interested persons and specified indemnification or advance payments when statutory thresholds and conditions are met.
- Deadline
- With the annual report, generally within 120 days after fiscal year end.
- Fee
- No state filing fee.
- Frequency
- Annual
- Official form or portal
- Annual report disclosure schedule.
Applies to: A corporation whose annual report is subject to the statutory disclosure rules.
- Only transactions and payments within the statutory definitions and thresholds trigger the disclosure.
Last verified: 2026-07-24
View official source
Adopt and follow a written conflict-of-interest process to support disclosure, recusal, comparability, self-dealing compliance, audit oversight, and federal tax governance. California law imposes transaction duties but no universal standalone policy filing was confirmed.
- Deadline
- At organizational action and review periodically.
- Fee
- No state filing fee.
- Frequency
- Annual
- Official form or portal
- Conflict-of-interest policy; annual disclosures.
Applies to: An ordinary nonprofit public benefit corporation.
- A grant, contract, licensing program, or federal tax filing may make a policy effectively required.
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
Maintain whistleblower and document-retention procedures appropriate to the organization. No universal California nonprofit-corporation filing for either policy was confirmed, but retaliation, evidence preservation, employment, tax, audit, and grant rules can create binding duties.
- Deadline
- At organizational maturity and before a complaint, investigation, or record destruction issue arises.
- Fee
- No state filing fee; professional and storage costs vary.
- Frequency
- As needed
- Official form or portal
- Whistleblower policy; retention schedule; litigation hold.
Applies to: An ordinary nonprofit public benefit corporation, especially one with employees, audits, grants, or material records.
- Specific employment retaliation, tax, healthcare, education, grant, or investigation rules may be mandatory.
Maintain whistleblower and document-retention procedures appropriate to the organization. No universal California nonprofit-corporation filing for either policy was confirmed, but retaliation, evidence preservation, employment, tax, audit, and grant rules can create binding duties.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 2 more
View official sources (3)
Corporate Maintenance
Amendments, restatements, corrections, good-standing cures, mergers, and conversions.
Obtain the required board and member approvals and file a certificate of amendment when a provision in the articles must change.
- Deadline
- Before treating the articles change as effective.
- Fee
- The ordinary Secretary of State filing fee is $30. An amendment changing a nonprofit corporation to a stock corporation is $70. Any eligible special-handling or expedited-service charge is separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Amendment — Nonprofit Corporation; bizfileOnline.
Applies to: A domestic nonprofit public benefit corporation changing its name, purpose, agent-related articles provision, or other charter term.
- Bylaw changes that do not alter the articles generally remain internal; charitable-purpose changes may also trigger Attorney General review.
Last verified: 2026-07-24
Official sources: California Secretary of State and 3 more
View official sources (4)
File restated articles using the required approvals, and distinguish a pure restatement from a restatement that also contains amendments.
- Deadline
- Before relying on the restated text as the public charter.
- Fee
- The ordinary filing fee for restated articles is $30 under the current SOS fee schedule and Government Code § 12186. A restatement containing a nonprofit-to-stock status change must use the separately applicable $70 status-change fee. Optional special-handling or expedited charges are separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Restated Articles of Incorporation — Nonprofit Corporation; bizfileOnline.
Applies to: A corporation consolidating prior articles and amendments or making new amendments.
- Material charitable-purpose or asset changes can require Attorney General notice in addition to the SOS filing.
Last verified: 2026-07-24
Official sources: California Secretary of State and 3 more
View official sources (4)
Use the Secretary of State correction procedure for a filing that was inaccurate, defectively executed, or otherwise correctable under the statute; do not use correction to make a substantive new amendment.
- Deadline
- Promptly after discovering a material correctable error.
- Fee
- The ordinary filing fee is $30 as an “other instrument” unless a more specific fee provision applies. Optional special-handling or expedited charges are separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Correction; bizfileOnline or current SOS form.
Applies to: A corporation discovering an error in a previously filed instrument.
- Substantive changes require an amendment rather than a correction.
Last verified: 2026-07-24
Official sources: California Secretary of State and 2 more
View official sources (3)
File a complete current Statement of Information when an agent or required address changes; an out-of-cycle change filing is not the same as the regular biennial statement.
- Deadline
- Promptly after the reported information changes; no separate fixed-day period was identified for every change.
- Fee
- No fee for a change-only Statement of Information under the statutory fee rule; the regular due statement remains $20.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Every two years
- Official form or portal
- Statement of Information — Nonprofit Corporation; bizfileOnline.
Applies to: A domestic nonprofit public benefit corporation whose agent, principal office, mailing address, or reported officers change.
- A corporate agent's address is maintained through its separate §1505 record and is not repeated as the entity's agent address.
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
File all delinquent Statements of Information, pay required filing fees and assessed penalties, and satisfy any SOS cure instructions to obtain relief from suspension.
- Deadline
- After suspension and before exercising corporate powers.
- Fee
- All delinquent $20 statements and assessed $50 penalties; other charges depend on the case.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Statement of Information; SOS suspension cure process.
Applies to: A corporation suspended by the Secretary of State for Statement of Information noncompliance.
- SOS suspension and FTB suspension are separate; curing only one agency may not restore full good standing.
Last verified: 2026-07-24
Official sources: Los Angeles County Registrar-Recorder/County Clerk and 3 more
View official sources (4)
Resolve all required returns, balances, penalties, exemption-status issues, and revivor forms with FTB before relying on restored corporate powers.
- Deadline
- After FTB suspension and before conducting business, contracting, or litigating in reliance on corporate powers.
- Fee
- Outstanding tax, penalties, interest, and any applicable revivor processing costs; amount varies.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Event triggered
- Official form or portal
- FTB revivor application or MyFTB workflow.
Applies to: A corporation suspended or forfeited by FTB for tax, return, or related noncompliance.
- SOS status and Attorney General Registry status remain separate.
Last verified: 2026-07-24
Official sources: California Secretary of State and 3 more
View official sources (4)
Review the FTB/SOS notice and cure all stated tax, reporting, and corporate deficiencies within the notice period or the entity may be administratively terminated.
- Deadline
- Within the period stated in the pending administrative termination notice.
- Fee
- Amounts vary with delinquent filings, taxes, penalties, and interest.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Event triggered
- Official form or portal
- Pending Administrative Termination Notice; FTB/SOS cure workflow.
Applies to: An inactive domestic nonprofit corporation identified for administrative termination under the statutory program.
- Administrative termination is not the ordinary voluntary dissolution process and does not erase liability or charitable-asset duties.
Last verified: 2026-07-24
Official sources: California Secretary of State and 1 more
View official sources (2)
Corporate name protection can change after suspension, dissolution, surrender, or administrative termination. Confirm current SOS availability before relying on the former name.
- Deadline
- Before reinstatement, revival, or forming another entity under the name.
- Fee
- Name reservation or new filing fees may apply.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- bizfileOnline entity search and name reservation.
Applies to: A corporation winding up, suspended, or administratively terminated.
- Retroactive reinstatement rules do not necessarily displace intervening third-party name rights.
Corporate name protection can change after suspension, dissolution, surrender, or administrative termination. Confirm current SOS availability before relying on the former name.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Secretary of State and 2 more
View official sources (3)
Obtain the board, member, class, and Attorney General approvals or notices required for the transaction, adopt an agreement of merger, and file the required merger instrument with SOS.
- Deadline
- Before the merger becomes effective and within any Attorney General notice or waiting period.
- Fee
- SOS filing fee and professional costs vary; Attorney General filing fee not stated as a universal amount.
- Frequency
- One time
- Official form or portal
- Agreement of Merger; Certificate of Merger; AG transaction notice.
Applies to: A public benefit corporation merging with another entity.
- Rules differ depending on the surviving entity, membership structure, and whether charitable assets move to a noncharitable or foreign entity.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Confirm that the proposed conversion is statutorily permitted, obtain all required corporate approvals, preserve charitable assets, and complete SOS and Attorney General procedures before changing form.
- Deadline
- Before conversion effectiveness.
- Fee
- SOS filing and professional costs vary.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Plan of conversion; conversion filing; AG notice or consent when applicable.
Applies to: A public benefit corporation seeking to convert to another entity form.
- A public benefit corporation cannot use general conversion rules to divert charitable assets or evade dissolution restrictions.
Confirm that the proposed conversion is statutorily permitted, obtain all required corporate approvals, preserve charitable assets, and complete SOS and Attorney General procedures before changing form.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 1 more
View official sources (2)
Charity Registration and Reporting
The Attorney General Registry system: CT-1, RRF-1, CT-TR-1, CT-694, fee bands, extensions, delinquency, and records.
A foreign charitable organization can be subject to the same Registry registration and reporting system even if it is already incorporated, registered, or exempt elsewhere.
- Deadline
- Within 30 days after the California charitable-asset trigger, and annually thereafter.
- Fee
- Initial $50 fee; annual fee based on revenue.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- CT-1; RRF-1; Registry online filing service.
Applies to: A foreign organization holding charitable assets or conducting covered charitable activity in California.
- Foreign corporate qualification, FTB exemption, and Registry registration are separate decisions.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
Use the exact Government Code exemption and current Registry guidance before treating an organization as exempt from registration or reporting.
- Deadline
- Before deciding not to register or renew.
- Fee
- No exemption filing fee identified unless the Registry requests documentation.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Gov. Code §12583; CT-1/CT-TR-1 instructions; Registry correspondence.
Applies to: An organization potentially within a religious, governmental, cemetery, political, educational, hospital, health-plan, or other statutory exemption.
- Federal 501(c)(3) recognition alone is not a Registry exemption.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
Include endorsed or certified formation documents and amendments, current bylaws, IRS determination and exemption-application materials when issued or submitted, and other attachments required by the current CT-1 instructions.
- Deadline
- With the initial registration package.
- Fee
- Included in the $50 registration fee; copy-certification costs may be separate.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- One time
- Official form or portal
- Form CT-1 and attachment checklist.
Applies to: A nonexempt charity filing initial registration.
- A pending IRS application does not excuse Registry registration after the state trigger.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
Use Registry Search to confirm the CT number, status, filing history, and publicly available documents; correct discrepancies through the Registry rather than assuming another agency's status controls.
- Deadline
- After registration and before solicitation, renewal, major transactions, or dissolution.
- Fee
- No search fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Registry Search.
Applies to: A registered charity monitoring its compliance and public profile.
- Registry status is separate from SOS and FTB status.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Use total revenue for the preceding fiscal year and the current bands: less than $50,000—$25; $50,000 through $100,000—$50; $100,001 through $250,000—$75; $250,001 through $1,000,000—$100; $1,000,001 through $5,000,000—$200; $5,000,001 through $20,000,000—$400; $20,000,001 through $100,000,000—$800; $100,000,001 through $500,000,000—$1,000; greater than $500,000,000—$1,200.
- Deadline
- With each annual RRF-1.
- Fee
- $25–$1,200 under the exact current table.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- RRF-1 fee schedule.
Applies to: A charity calculating the annual Registry renewal fee.
- An amended report generally has no new fee if the correct fee was already paid unless the amendment changes the fee amount.
Last verified: 2026-07-24
View official source
Submit a complete copy of the applicable federal return with RRF-1, but do not submit Schedule B, including its first page.
- Deadline
- With the annual Registry renewal.
- Fee
- Included in the RRF-1 fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- RRF-1; IRS Form 990-series copy.
Applies to: A registered charity filing Form 990, 990-EZ, or 990-PF with the IRS.
- The Registry does not require Form 990-N; small charities use CT-TR-1 when applicable.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
File the Annual Treasurer's Report with RRF-1 instead of a federal return copy.
- Deadline
- Four months and 15 days after fiscal year end, subject to applicable relief.
- Fee
- No separate CT-TR-1 fee stated; the RRF-1 fee applies.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-TR-1; Form RRF-1.
Applies to: A registered charity with total revenue under $50,000 that does not file Form 990 or 990-EZ and is not exempt from Registry reporting.
- Private foundations file Form 990-PF rather than CT-TR-1; if a charity voluntarily files 990-EZ, it may use that return instead.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
The Registry honors the federal extension; file RRF-1 and the federal return together by the extended date and include extension documentation as required.
- Deadline
- By the federal extended due date.
- Fee
- Normal RRF-1 fee; no separate extension fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- RRF-1; IRS extension request or approval.
Applies to: A charity that obtained an IRS extension for its federal return.
- The extension does not extend payment or filings for unrelated state systems unless their rules say so.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
The Attorney General temporarily extended covered charity filings to August 31, 2026 without a request.
- Deadline
- August 31, 2026 for a filing whose original due date falls within the announced range.
- Fee
- Normal filing fee; no extension-request fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- One time
- Official form or portal
- Attorney General temporary filing relief notice.
Applies to: A Registry filing originally due from January 7, 2025 through August 31, 2026.
- The relief does not automatically change SOS, FTB, IRS, raffle, fundraiser, or platform deadlines.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
Use the current online service only for transactions and users the Registry presently supports; use the current paper process when permitted and do not assume the legacy system or proposed online-only rules control before implementation.
- Deadline
- At each filing during the transition.
- Fee
- Normal filing fee; online payment method may affect private processing costs.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Registry online filing service; paper forms; transition rulemaking page.
Applies to: A charity filing during the Registry's system transition.
- Proposed online-only rules are not final operational law until adopted and implemented.
Use the current online service only for transactions and users the Registry presently supports; use the current paper process when permitted and do not assume the legacy system or proposed online-only rules control before implementation.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 3 more
View official sources (4)
Maintain current Registry filings and avoid delinquent, suspended, or revoked status; verify status before fundraising campaigns, grants, major transactions, and dissolution.
- Deadline
- Continuously; check before material activity.
- Fee
- Normal filing and late fees.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Official form or portal
- Registry Search; RRF-1; deficiency notices.
Applies to: A registered charity operating or soliciting in California.
- SOS and FTB good standing do not substitute for Registry good standing.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
An additional $25 can be assessed for each month or part of a month that the filing remains delinquent, subject to the statute and notice.
- Deadline
- As stated in the delinquency notice until cure.
- Fee
- $25 per month or part of a month, plus ordinary filing fees and other penalties.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Monthly
- Official form or portal
- Delinquency notice; RRF-1 and supporting filing.
Applies to: A charity delinquent in an annual Registry filing subject to Government Code §12586.1.
- The exact assessment and cap, if any, depend on the statute and case posture; do not treat the fee as the only consequence.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
File every missing report and attachment, pay fees, respond to the Registry's deficiency or enforcement notice, and obtain confirmation before resuming restricted activity.
- Deadline
- After adverse status and before renewed operation or solicitation.
- Fee
- Back filing fees, monthly fees, and any enforcement amounts vary.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Registry reactivation correspondence; missing forms.
Applies to: A charity whose Registry status is delinquent, suspended, or revoked.
- FTB or SOS revival may also be required but does not itself reactivate Registry status.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
Submit amendments or change information with the form, filing, or correspondence required by current Registry instructions and keep the public record accurate.
- Deadline
- Promptly or with the next filing as the governing instruction requires.
- Fee
- No universal separate fee confirmed; normal filing fees may apply.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Registry forms and online service.
Applies to: A registered charity changing its name, address, governing documents, tax status, officers, or material operations.
- SOS and FTB changes do not automatically update the Registry.
Submit amendments or change information with the form, filing, or correspondence required by current Registry instructions and keep the public record accurate.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 3 more
View official sources (4)
File all final RRF-1 and financial reports, identify final asset distributions, and complete the Registry dissolution, withdrawal, or termination process in addition to corporate and tax closures.
- Deadline
- At the end of operations and within the ordinary annual-report deadline for the final period, subject to transaction-specific instructions.
- Fee
- Final RRF-1 fee based on revenue; other costs vary.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Final RRF-1; dissolution or withdrawal package; Registry correspondence.
Applies to: A registered charity ending California operations, dissolving, or distributing final charitable assets.
- Foreign withdrawal, corporate dissolution, FTB closure, payroll, seller, gaming, alcohol, and local accounts remain separate.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
Retain records supporting filings, revenues, expenses, restricted assets, fundraising, and transactions for the periods required by applicable charity, tax, corporate, employment, and specialized laws; disclose only records that the law makes public.
- Deadline
- Continuously and for the applicable post-period retention term.
- Fee
- Storage and professional costs are private; no universal filing fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Official form or portal
- Books, filings, receipts, contracts, minutes, donor records.
Applies to: A registered charity maintaining Registry, financial, donor, governance, and solicitation records.
- No single universal California charity retention period governs every record category.
Retain records supporting filings, revenues, expenses, restricted assets, fundraising, and transactions for the periods required by applicable charity, tax, corporate, employment, and specialized laws; disclose only records that the law makes public.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 4 more
View official sources (5)
Tax and Property
Franchise Tax Board exemption and returns, sales and use tax, and the two-step Welfare Exemption property system.
Use streamlined FTB 3500A when the current IRS determination and effective date satisfy FTB eligibility; otherwise use full FTB 3500.
- Deadline
- After receiving the IRS letter and before claiming California exemption.
- Fee
- No standard fee.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- One time
- Official form or portal
- FTB 3500A.
Applies to: An organization with federal exemption effective from the relevant start date.
- Revoked organizations or organizations seeking an earlier California effective date may need FTB 3500.
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 1 more
View official sources (2)
File the full exemption application with articles, bylaws, activity narrative, financial data, and supporting documents; substantiate any retroactive effective-date request.
- Deadline
- No fixed universal deadline; file promptly because obligations continue before exemption.
- Fee
- No standard fee; qualifying rush processing costs $40 if not suspended or $56 if suspended.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- One time
- Official form or portal
- FTB 3500.
Applies to: An organization without a qualifying federal letter, with a revoked exemption, or seeking treatment not available through 3500A.
- Rush processing is limited to qualifying circumstances and is not ordinary expedited service.
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 2 more
View official sources (3)
The corporation generally remains subject to the $800 minimum franchise tax before exemption, and charitable corporations are excluded from the ordinary first-year corporation waiver.
- Deadline
- For each taxable year before the exemption effective date.
- Fee
- $800 minimum franchise tax, plus any other tax, penalty, and interest.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Annual
- Official form or portal
- Applicable corporation return and FTB account.
Applies to: A California nonprofit corporation not yet recognized as exempt for a taxable year.
- Once exemption is effective, Form 109 UBIT filing does not impose the $800 minimum tax.
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 3 more
View official sources (4)
Use the current tests: first year gross receipts at most $75,000; more than one but fewer than three years average at most $60,000; three years or more average at most $50,000 for the current and two preceding years.
- Deadline
- At each annual filing.
- Fee
- No fee.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Annual
- Official form or portal
- Form 199 booklet; Form 199N portal.
Applies to: A small exempt organization deciding whether 199N is available.
- Private foundations are not eligible to substitute 199N.
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 1 more
View official sources (2)
Use the automatic six-month extension only if the organization is not suspended on the original due date and files within the extended period.
- Deadline
- Six months after the original due date.
- Fee
- No extension fee.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Annual
- Official form or portal
- Form 199 instructions.
Applies to: An organization unable to file Form 199 by the original date.
- Form 199N has no extension.
Last verified: 2026-07-24
Official sources: California Franchise Tax Board and 1 more
View official sources (2)
Pay sales or use tax on ordinary purchases unless a specific statutory exemption applies; federal or FTB exemption does not create a blanket purchasing exemption.
- Deadline
- At each purchase.
- Fee
- Tax based on the transaction and location.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Frequency
- Event triggered
- Official form or portal
- CDTFA nonprofit tax guide; purchase records.
Applies to: An ordinary California nonprofit purchasing tangible personal property.
- Narrow exemptions exist for specified organizations and transactions.
- Nevada sales tax when you buy required in some cases
- Illinois sales tax when you buy required in some cases
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 1 more
View official sources (2)
Treat retail sales as taxable unless a specific exemption or exclusion applies, including sales at auctions, meals, thrift stores, and fundraising events.
- Deadline
- At the time of each taxable sale and on assigned returns.
- Fee
- Tax varies by state and district rate.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Frequency
- Quarterly
- Official form or portal
- Seller's permit; CDTFA returns.
Applies to: A nonprofit selling tangible personal property or taxable services.
- True donations, some admissions, cold food, occasional sales, and narrow thrift-store rules require fact-specific analysis.
- Arizona sales tax when you sell required in some cases
- Minnesota sales tax when you sell required
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 1 more
View official sources (2)
A voluntary payment with no transfer of property may be a nontaxable donation, but a required amount or payment for property is not transformed into a donation by labeling.
- Deadline
- At transaction design and receipt.
- Fee
- Tax depends on taxable consideration.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Frequency
- Event triggered
- Official form or portal
- Receipts; event materials; sales ledger.
Applies to: A fundraising transaction involving a payment and possible goods, meals, or benefits.
- Auction bids are generally taxable on the full selling price unless a separately established price and voluntary excess satisfy CDTFA rules.
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 1 more
View official sources (2)
Classify each activity under its own CDTFA rule rather than applying a generic fundraiser exemption.
- Deadline
- Before the activity and at filing.
- Fee
- Tax and permit obligations vary.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Frequency
- Event triggered
- Official form or portal
- Publication 18; nonprofit industry topics.
Applies to: A nonprofit conducting one of these activities.
- Local admissions, lodging, district, food, and event taxes can apply separately.
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 1 more
View official sources (2)
Register for a regular seller's permit before sales unless only an occasional-sale or other exclusion applies.
- Deadline
- Before the first permit-requiring sale.
- Fee
- No permit application fee; security may be required.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Official form or portal
- Register for a Permit, License, or Account.
Applies to: A nonprofit regularly selling taxable tangible personal property.
- Fewer than three taxable fundraising events may use temporary permits under current guidance; continuous or three-or-more events generally require regular registration.
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 2 more
View official sources (3)
Obtain a temporary permit for the event when CDTFA's event-frequency and duration rules apply.
- Deadline
- Before the event.
- Fee
- No application fee; security may be required.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Frequency
- Event triggered
- Official form or portal
- Temporary Seller's Permit.
Applies to: A nonprofit conducting limited short-term taxable sales.
- Recurring or continuous sales require a regular permit; the occasional-sale exclusion is separate.
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 1 more
View official sources (2)
File all final returns, pay balances, notify CDTFA, and close the seller's permit account rather than merely ceasing sales.
- Deadline
- Promptly after the last sale and by the assigned final-return due date.
- Fee
- No account-closeout fee; tax, penalties, and interest may remain.
- Filing agency
- California Department of Tax and Fee Administration (CDTFA)
- Frequency
- One time
- Official form or portal
- CDTFA-65; Online Services; Publication 74.
Applies to: A nonprofit ending taxable sales or dissolving.
- Local permits and other tax accounts remain separate.
Last verified: 2026-07-24
Official sources: California Department of Tax and Fee Administration and 1 more
View official sources (2)
Apply to BOE for organizational clearance; federal 501(c)(3) status alone does not exempt any property.
- Deadline
- Before or while filing the first county property claim.
- Fee
- No universal filing fee confirmed.
- Filing agency
- California State Board of Equalization (BOE)
- Frequency
- One time
- Official form or portal
- BOE-277.
Applies to: A qualifying nonprofit seeking property-tax exemption.
- The OCC does not itself exempt a parcel; county use review is separate.
Last verified: 2026-07-24
Official sources: California State Board of Equalization and 4 more
View official sources (5)
The qualifying organization must own and operate the property and use it exclusively for qualifying religious, hospital, scientific, or charitable purposes, subject to statutory incidental and partial-use rules.
- Deadline
- Continuously during the exemption year.
- Fee
- No universal fee confirmed; property tax applies to nonqualifying use.
- Filing agency
- County Assessor (varies by county)
- Frequency
- Annual
- Official form or portal
- BOE-267/267-A and supplemental affidavits.
Applies to: Property claimed under the Welfare Exemption.
- Leased property, construction, prospective use, and low-income housing use specialized rules.
- Arizona property tax exemption required in some cases
- Alabama property tax exemption required in some cases
Last verified: 2026-07-24
Official sources: California State Board of Equalization and 1 more
View official sources (2)
File BOE-267 and required supplemental affidavits with the assessor where the property is located.
- Deadline
- Ordinarily by 5:00 p.m. February 15, with acquisition-specific rules.
- Fee
- No statewide fee confirmed; local administration varies.
- Filing agency
- County Assessor (varies by county)
- Frequency
- Event triggered
- Official form or portal
- BOE-267 and supplements.
Applies to: A qualifying organization claiming a property in a county for the first time.
- Do not generalize one county's portal or evidence checklist statewide.
Last verified: 2026-07-24
Official sources: California State Board of Equalization and 2 more
View official sources (3)
File BOE-267-A annually with the county assessor and report changes in ownership, use, leases, or eligibility.
- Deadline
- By 5:00 p.m. February 15 each year.
- Fee
- No statewide fee confirmed.
- Filing agency
- County Assessor (varies by county)
- Frequency
- Annual
- Official form or portal
- BOE-267-A.
Applies to: A property already approved for the Welfare Exemption.
- Supplemental affidavits may be required for housing, leases, or other uses.
Last verified: 2026-07-24
Official sources: California State Board of Equalization and 2 more
View official sources (3)
Claim only the portion and period that qualify, and use the correct supplemental affidavits for lessors, lessees, construction, vacant property, or prospective charitable use.
- Deadline
- Before and during the claim year.
- Fee
- Tax applies to nonqualifying portions; no universal claim fee confirmed.
- Filing agency
- County Assessor (varies by county)
- Frequency
- Annual
- Official form or portal
- BOE-267 supplemental forms.
Applies to: A property not used wholly and currently by the claimant for direct exempt operations.
- Rules differ materially by property type and timing.
Last verified: 2026-07-24
Official sources: California State Board of Equalization and 2 more
View official sources (3)
File as soon as possible and use the statutory partial-relief or supplemental-assessment procedure when eligible.
- Deadline
- Within the specific late or supplemental window, including 30 days after a supplemental assessment notice where applicable.
- Fee
- A portion of tax, penalty, and interest may remain; amounts depend on timing.
- Filing agency
- County Assessor (varies by county)
- Frequency
- Event triggered
- Official form or portal
- BOE-267/267-A; supplemental assessment notice.
Applies to: A claimant that missed the ordinary deadline or acquired/completed property midyear.
- BOE examples describe 90-percent or 85-percent relief in specified windows; county calculation controls.
Last verified: 2026-07-24
Official sources: California State Board of Equalization and 2 more
View official sources (3)
Notify the assessor of material changes, stop claiming nonqualifying property, and use the local assessment appeals process within the applicable deadline.
- Deadline
- Promptly after change; appeal by the deadline on the assessment or denial notice.
- Fee
- Local appeal fees and professional costs vary.
- Filing agency
- County Assessor (varies by county)
- Frequency
- Event triggered
- Official form or portal
- County change notice; assessment appeal application.
Applies to: A Welfare Exemption claimant whose property facts change or whose claim is denied.
- OCC status and county parcel eligibility are separate; BOE does not decide every parcel-use dispute.
Notify the assessor of material changes, stop claiming nonqualifying property, and use the local assessment appeals process within the applicable deadline.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California State Board of Equalization and 1 more
View official sources (2)
Employment
EDD registration and payroll reporting, unemployment-insurance financing, workers’ compensation, workplace rules, and CalSavers.
Handle California Personal Income Tax withholding, State Disability Insurance withholding, Unemployment Insurance, and Employment Training Tax under the employer's financing method and current rate schedule.
- Deadline
- On each payroll and assigned deposit schedule.
- Fee
- Rates and wage bases change annually; 2026 tax-rated UI uses Schedule F+ with a $7,000 wage base and ETT is generally 0.1 percent where applicable.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Quarterly
- Official form or portal
- DE 9, DE 9C, DE 88, e-Services for Business.
Applies to: A registered nonprofit employer with covered wages.
- Reimbursable UI changes UI financing but not PIT, SDI, wage reporting, or other payroll duties.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 3 more
View official sources (4)
Choose regular contribution financing or elect to reimburse EDD for benefits charged to the account after evaluating cash-flow and separation risk.
- Deadline
- With initial registration or later under the DE 1SNP election rules.
- Fee
- No election filing fee; tax contributions, benefit reimbursements, and possible security vary.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Event triggered
- Official form or portal
- DE 1SNP; DE 1NP.
Applies to: A qualifying federal 501(c)(3) nonprofit employer.
- PIT, SDI, and wage reports remain due under either method.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 2 more
View official sources (3)
The reimbursable election becomes effective on the first day of the calendar quarter in which DE 1SNP is filed.
- Deadline
- File in the quarter from which the election should begin.
- Fee
- No filing fee.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Event triggered
- Official form or portal
- DE 1SNP.
Applies to: A qualifying nonprofit filing DE 1SNP after initial registration.
- Pending federal exemption requires follow-up documentation within the EDD period.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 1 more
View official sources (2)
Maintain the election for at least five complete calendar years; voluntary termination is available only during January after that period.
- Deadline
- January of an eligible year after five complete calendar years.
- Fee
- No filing fee; liabilities continue.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Event triggered
- Official form or portal
- DE 1SNP and EDD reimbursable guidance.
Applies to: A nonprofit that elected reimbursable UI financing.
- Benefit charges based on election-period wages can continue for up to three years after termination.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 1 more
View official sources (2)
Provide the bond, deposit, letter of credit, or other security EDD requires based on statutory criteria.
- Deadline
- By the deadline in the EDD demand.
- Fee
- Security amount varies by EDD determination.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Event triggered
- Official form or portal
- EDD security notice and approved instrument.
Applies to: A reimbursable nonprofit employer subject to an EDD security determination.
- Not every reimbursable employer is required to post the same amount.
Last verified: 2026-07-24
View official source
Exclude services only when the exact statutory religious or ministerial conditions are met; a nonprofit or faith-based label alone is insufficient.
- Deadline
- Before excluding wages or workers.
- Fee
- No filing fee.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Event triggered
- Official form or portal
- DE 231NP; payroll records.
Applies to: Churches, church-controlled religious organizations, ministers, and members of religious orders.
- Elective coverage can be available for some excluded services.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 1 more
View official sources (2)
File DE 9 and DE 9C for each calendar quarter and make payroll deposits on the assigned schedule.
- Deadline
- Quarterly by the last day of the month following quarter end; deposits follow assigned frequency.
- Fee
- No filing fee; tax and reimbursement amounts vary.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Quarterly
- Official form or portal
- DE 9; DE 9C; DE 88; e-Services.
Applies to: A registered nonprofit employer.
- Zero or no-wage reporting follows EDD account instructions until the account is closed.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 1 more
View official sources (2)
Report the worker to the New Employee Registry within 20 days; electronic twice-monthly batches must be 12 to 16 days apart.
- Deadline
- Within 20 calendar days after start of work.
- Fee
- No filing fee.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Event triggered
- Official form or portal
- DE 34; New Employee Registry.
Applies to: A California employer hiring or rehiring an employee.
- Federal and multistate reporting options have separate conditions.
Last verified: 2026-07-24
Official source: California Employment Development Department — New Employee Registry FAQs
View official source
Report a contractor when the contract or payments meet the $600 threshold and statutory conditions, generally once per year per contractor.
- Deadline
- Within 20 days after entering a contract or making payments that meet the reporting trigger.
- Fee
- No filing fee.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- Annual
- Official form or portal
- DE 542.
Applies to: A service recipient required to report an independent contractor.
- The reporting label does not determine whether the worker is legally an employee.
Last verified: 2026-07-24
Official source: California Employment Development Department — Independent Contractor Reporting
View official source
Secure workers' compensation insurance or approved self-insurance before covered employment begins.
- Deadline
- No later than the first day of covered employment.
- Fee
- Private insurance or self-insurance cost varies.
- Filing agency
- California Department of Industrial Relations (DIR)
- Official form or portal
- Workers' compensation policy or self-insurance certificate.
Applies to: A nonprofit with at least one covered employee.
- Nonprofit status is not an exemption.
- Arizona workers compensation required in some cases
- Nevada workers compensation required in some cases
Last verified: 2026-07-24
View official sources (2)
Paid officers and directors generally fall within the employee definition; ordinary nonprofit public benefit corporations cannot rely on stock-ownership exclusions that require shares they do not have.
- Deadline
- Before excluding an officer or director from coverage.
- Fee
- Coverage cost varies.
- Filing agency
- California Department of Industrial Relations (DIR)
- Frequency
- Event triggered
- Official form or portal
- Payroll and board records; insurance endorsement.
Applies to: A nonprofit officer or director who performs services for compensation.
- Other narrow exclusions may apply to distinct facts.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
Apply the actual duties, control, compensation, training, and benefit tests; nonprofit volunteer service can be lawful, but labels do not override wage, workers' compensation, payroll, or classification rules.
- Deadline
- Before service begins and whenever facts change.
- Fee
- No filing fee; back wages, tax, insurance, and penalties can be substantial.
- Filing agency
- California Department of Industrial Relations (DIR)
- Official form or portal
- Volunteer agreement; internship plan; contractor agreement.
Applies to: Individuals providing services without ordinary employee labels.
- Some charitable-aid, religious, student, and volunteer arrangements have narrow statutory treatment.
Apply the actual duties, control, compensation, training, and benefit tests; nonprofit volunteer service can be lawful, but labels do not override wage, workers' compensation, payroll, or classification rules.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Employment Development Department and 3 more
View official sources (4)
Pay at least the applicable state or higher local minimum wage and comply with overtime, meal periods, rest periods, wage statements, and timely wage payment.
- Deadline
- Each workday and pay period.
- Fee
- Wages and penalties vary; no filing fee.
- Filing agency
- California Department of Industrial Relations (DIR)
- Official form or portal
- Wage statements; time records; local wage ordinance.
Applies to: A nonprofit employer with covered employees.
- Exempt classifications and local rates require separate analysis; nonprofit status is not a blanket exemption.
Last verified: 2026-07-24
Official sources: California Department of Industrial Relations and 3 more
View official sources (4)
Provide statutory paid sick leave, required notices, accrual or frontloading, carryover where applicable, use rights, pay-statement information, and records.
- Deadline
- From covered employment and whenever leave is requested.
- Fee
- Leave wages and penalties vary; no filing fee.
- Filing agency
- California Department of Industrial Relations (DIR)
- Official form or portal
- Paid sick leave policy; pay statements; records.
Applies to: A nonprofit employer with covered employees.
- Local ordinances can be more generous and remain separate.
Last verified: 2026-07-24
Official source: California Department of Industrial Relations — California Paid Sick Leave FAQs
View official source
Display current workplace posters and provide the annual workplace-rights notice and language versions required by current law.
- Deadline
- Continuously for posters and annually for the workplace-rights notice.
- Fee
- Official posters are free; printing and distribution costs are private.
- Filing agency
- California Department of Industrial Relations (DIR)
- Frequency
- Annual
- Official form or portal
- DIR required posters; annual workplace-rights notice.
Applies to: A California nonprofit employer.
- Industry, city, leave, safety, and size-specific notices can add requirements.
Last verified: 2026-07-24
Official sources: California Department of Industrial Relations and 1 more
View official sources (2)
Establish, implement, and maintain an effective written IIPP with responsibility, communication, hazard assessment, correction, training, investigation, and recordkeeping elements.
- Deadline
- Before employees perform covered work and continuously.
- Fee
- No filing fee; safety implementation costs vary.
- Filing agency
- California Division of Occupational Safety and Health (Cal/OSHA)
- Frequency
- As needed
- Official form or portal
- Written IIPP.
Applies to: A California employer.
- A generic model without implementation is insufficient.
Last verified: 2026-07-24
Official sources: California Department of Industrial Relations, Cal/OSHA and 1 more
View official sources (2)
Establish and implement the written workplace violence prevention plan, training, incident log, and recordkeeping required by current law.
- Deadline
- Before covered operations and continuously.
- Fee
- No filing fee; implementation costs vary.
- Filing agency
- California Division of Occupational Safety and Health (Cal/OSHA)
- Official form or portal
- Workplace Violence Prevention Plan; violent incident log.
Applies to: A covered employer and workplace not within a statutory exception.
- Specified healthcare, correctional, telework, small-workplace, and other exceptions must be checked.
Last verified: 2026-07-24
Official sources: California Department of Industrial Relations, Cal/OSHA and 1 more
View official sources (2)
Register for CalSavers, upload employees, facilitate payroll deductions, and transmit contributions.
- Deadline
- By the applicable mandate deadline; the one-or-more-employee expansion deadline was December 31, 2025.
- Fee
- No employer registration fee; employee contributions fund accounts.
- Filing agency
- CalSavers Retirement Savings Board (CalSavers)
- Frequency
- Event triggered
- Official form or portal
- CalSavers employer portal.
Applies to: A California employer with at least one eligible employee that does not sponsor a qualified retirement plan.
- An employer with a qualified plan claims the exemption rather than enrolling employees.
Last verified: 2026-07-24
Official sources: CalSavers Retirement Savings Board and 2 more
View official sources (3)
Add eligible employees within 30 days after eligibility and transmit payroll contributions within the program's required timing.
- Deadline
- Within 30 days after eligibility; contributions after each payroll within program timing.
- Fee
- No employer filing fee.
- Filing agency
- CalSavers Retirement Savings Board (CalSavers)
- Frequency
- Event triggered
- Official form or portal
- CalSavers employer portal.
Applies to: A mandated CalSavers employer.
- The employer does not make investment decisions or employer contributions through CalSavers.
Last verified: 2026-07-24
Official sources: CalSavers Retirement Savings Board and 1 more
View official sources (2)
After the statutory notice periods, penalties can reach $250 per eligible employee and an additional $500 per eligible employee for continued noncompliance.
- Deadline
- After 90 days and 180 days as provided in the penalty process.
- Fee
- $250 plus an additional $500 per eligible employee.
- Filing agency
- California Franchise Tax Board (FTB)
- Frequency
- Event triggered
- Official form or portal
- CalSavers compliance notice.
Applies to: An employer that remains noncompliant after CalSavers notice.
- The exact assessment notice and appeal process must be followed.
Last verified: 2026-07-24
Official source: CalSavers Retirement Savings Board — CalSavers Registration and Penalties
View official source
File final payroll returns and wage reports, pay balances, and close or update the EDD account through the current process.
- Deadline
- With the final payroll quarter and promptly after ceasing employment.
- Fee
- No closure fee; taxes, penalties, and reimbursements may remain.
- Filing agency
- California Employment Development Department (EDD)
- Frequency
- One time
- Official form or portal
- DE 1NP; final DE 9/DE 9C.
Applies to: A nonprofit ceasing employment or dissolving.
- Workers' compensation policy closure, CalSavers, benefits, federal payroll, and local accounts remain separate.
Last verified: 2026-07-24
Official sources: California Employment Development Department and 2 more
View official sources (3)
Complete mandated-reporter training, background checks, child-abuse prevention policies, and the two-mandated-reporter rule required by current law.
- Deadline
- Before covered direct-contact service and according to training renewal rules.
- Fee
- DOJ background-check and training costs vary; no universal organization filing fee.
- Filing agency
- California Department of Justice (DOJ)
- Frequency
- Event triggered
- Official form or portal
- Live Scan/background check; training certificate; prevention policy.
Applies to: A youth service organization with administrators, employees, or regular volunteers who have direct contact with minors.
- The regular-volunteer threshold, one-to-one mentoring exception, and specific activity definitions must be applied exactly.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Conditional: Foreign Nonprofit Corporations
Applies only to a nonprofit formed outside California that transacts intrastate business here.
A foreign nonprofit may need corporate qualification to transact intrastate business, Attorney General charity registration, FTB tax exemption, seller's-permit accounts, and employer registration. These are independent decisions and filings.
- Deadline
- Before transacting intrastate business and at each separate statutory trigger.
- Fee
- Foreign nonprofit nonstock qualification is $30; other systems have separate fees.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Registration — Out-of-State Corporation; CT-1; FTB 3500/3500A; CDTFA and EDD portals as applicable.
Applies to: A nonprofit corporation formed outside California that enters California.
- Statutory excluded activities may avoid corporate qualification without avoiding charity, tax, licensing, or employer duties.
Last verified: 2026-07-24
Official sources: California Legislative Information and 6 more
View official sources (7)
File a Statement and Designation by Foreign Corporation, appoint an agent for service of process, and provide the required home-jurisdiction evidence before transacting intrastate business.
- Deadline
- Before transacting intrastate business.
- Fee
- The filing fee for qualification of a foreign nonprofit nonstock corporation is $30. Optional special-handling or expedited-service charges are separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Statement and Designation by Foreign Corporation; bizfileOnline.
Applies to: A nonprofit corporation formed outside California that will transact intrastate business in California.
- Corporate qualification does not satisfy Attorney General registration, FTB exemption, sales tax, employer, or fundraising obligations.
Last verified: 2026-07-24
Official sources: California Legislative Information and 4 more
View official sources (5)
Activities listed in Corporations Code §191, such as maintaining bank accounts, holding meetings, or conducting isolated transactions, do not alone constitute transacting intrastate business; combinations and ongoing operations remain fact-specific.
- Deadline
- Before deciding not to qualify.
- Fee
- No filing fee for the analysis; professional costs may apply.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Activity memorandum; contracts; §191 checklist.
Applies to: A foreign nonprofit evaluating whether California qualification is required.
- Solicitation, employment, property, and regulated-program presence can trigger other laws even when corporate qualification is not required.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Provide the certificate or official record required by the current SOS filing, showing the entity's existence and status in its jurisdiction of formation.
- Deadline
- With the qualification filing; within the document-age limit shown in the current form or portal.
- Fee
- Home-state certificate cost varies; California filing fee is separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Certificate of Good Standing/Existence; Statement and Designation by Foreign Corporation.
Applies to: A foreign nonprofit filing for California qualification.
- The exact acceptable title and age can vary by jurisdiction and current SOS workflow.
Provide the certificate or official record required by the current SOS filing, showing the entity's existence and status in its jurisdiction of formation.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 2 more
View official sources (3)
Continuously maintain an eligible individual California agent or registered corporate agent and update changes through the current SOS filing.
- Deadline
- At qualification and continuously thereafter.
- Fee
- Agent service is private; filing fees depend on the update transaction.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Statement and Designation; Statement of Information; bizfileOnline.
Applies to: A qualified foreign nonprofit corporation.
- A foreign corporation cannot act as its own California agent.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
File the first Statement of Information within 90 days after the California qualification filing.
- Deadline
- Within 90 calendar days after qualification.
- Fee
- Current foreign Statement of Information fee is shown in the live SOS filing; verify before submission.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Statement of Information — Foreign Corporation; bizfileOnline.
Applies to: A newly qualified foreign nonprofit corporation.
- This is separate from the domestic nonprofit SI-100 cycle and from charity registration.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
After the initial statement, file a Statement of Information every year during the applicable six-month filing window ending in the qualification anniversary month.
- Deadline
- Annually by the last day of the qualification anniversary month; filing window includes that month and the preceding five months.
- Fee
- The annual foreign corporation Statement of Information requires the $20 statement fee plus the separate $5 disclosure fee, for a total of $25. An out-of-cycle current statement changing information is subject to the statutory no-fee treatment for changes, but the separate disclosure-fee rule must be applied when the annual statement is filed.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Annual
- Official form or portal
- Statement of Information — Foreign Corporation; bizfileOnline.
Applies to: A qualified foreign nonprofit corporation.
- The annual foreign cycle must not be merged with the domestic nonprofit biennial cycle.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
File all delinquent statements, returns, and payments with the responsible agency and complete the applicable revivor or relief process before relying on California powers.
- Deadline
- After suspension or forfeiture and before conducting intrastate business or maintaining an action.
- Fee
- Delinquent filings, penalties, tax, interest, and professional costs vary.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Statement of Information; FTB revivor workflow.
Applies to: A qualified foreign nonprofit shown as suspended or forfeited.
- Foreign SOS forfeiture, FTB forfeiture, AG status, and home-state status are separate.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
File the current surrender or withdrawal instrument, resolve required tax and corporate filings, and preserve separate charity, employer, seller, gaming, and local closures.
- Deadline
- After ceasing the qualified business and before abandoning California obligations.
- Fee
- Current filing fee and tax-clearance requirements depend on the live workflow; verify before filing.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Certificate of Surrender or current foreign withdrawal filing; bizfileOnline.
Applies to: A qualified foreign nonprofit corporation ceasing California intrastate business.
- Withdrawal does not terminate AG registration, fundraising, seller, employer, gaming, liquor, or local accounts.
File the current surrender or withdrawal instrument, resolve required tax and corporate filings, and preserve separate charity, employer, seller, gaming, and local closures.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Secretary of State and 2 more
View official sources (3)
An unqualified foreign corporation generally may not maintain an action on intrastate business in California until it qualifies and satisfies statutory conditions, although it may defend an action and the underlying contract is not automatically void solely for nonqualification.
- Deadline
- Before filing suit or relying on California enforcement rights.
- Fee
- Qualification, penalties, tax, and litigation costs vary.
- Filing agency
- California courts
- Frequency
- Event triggered
- Official form or portal
- Qualification filing; court pleadings.
Applies to: A foreign nonprofit that transacts intrastate business without qualification.
- The exact consequence depends on the claim and whether the activity constituted intrastate business.
Last verified: 2026-07-24
Official sources: California Legislative Information and 2 more
View official sources (3)
Conditional: Paid Fundraising Professionals and Platforms
Applies only when a commercial fundraiser, fundraising counsel, commercial coventurer, charitable fundraising platform, or platform charity is involved.
Treat the actor as a commercial fundraiser for charitable purposes when the statutory definition applies; charity employees, officers, and volunteers acting within exclusions must not be mislabeled.
- Deadline
- Before solicitation begins and whenever duties or custody change.
- Fee
- No classification fee; registration fee applies if covered.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Gov. Code §12599; Registry professional fundraiser guidance.
Applies to: A person or entity paid to solicit charitable contributions in California and exercising custody or control over contributions.
- An ordinary consultant who does not solicit or control funds may instead be fundraising counsel or outside the regulated definitions.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
File CT-1CF and register before soliciting in California; renew for each calendar year by January 15.
- Deadline
- Before first solicitation, or by January 15 of each applicable calendar year.
- Fee
- $500 per annual registration.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-1CF.
Applies to: A covered commercial fundraiser for charitable purposes.
- Registration is actor-specific and does not replace the charity's own registration.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Provide and maintain the required $25,000 surety bond, cash deposit, or approved alternative with each registration or renewal.
- Deadline
- With each annual registration and continuously while covered activity occurs.
- Fee
- $25,000 bond or deposit amount; private surety premium varies.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- CT-4CF; CT-8CF; CT-9CF.
Applies to: A registered commercial fundraiser for charitable purposes.
- The permitted alternative depends on the Registry instrument and acceptance.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Execute a written contract covering the parties, charitable purpose, obligations, compensation or fee estimate, campaign dates, control, accounting, cancellation rights, and other statutory terms before solicitation.
- Deadline
- Before solicitation or campaign services begin.
- Fee
- No state filing fee unless the contract must accompany another filing; private fees vary.
- Frequency
- Event triggered
- Official form or portal
- Written fundraising contract; CT-10CF notice attachments when required.
Applies to: A charity and commercial fundraiser entering a solicitation engagement.
- The charity must retain control and approval over the campaign; common-insider arrangements can require filing the contract.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Preserve the statutory initial cancellation period and later termination rights stated in the contract and law.
- Deadline
- During the initial cancellation period and on any later termination notice.
- Fee
- No state filing fee; payment for earned services depends on the contract and statute.
- Frequency
- Event triggered
- Official form or portal
- Contract; cancellation notice.
Applies to: A charity contracting with a commercial fundraiser.
- Emergency campaigns and already-performed services may affect practical consequences but not erase statutory rights.
Preserve the statutory initial cancellation period and later termination rights stated in the contract and law.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 1 more
View official sources (2)
File the Notice of Intent for Charitable Purposes before the campaign within the statutory lead time, with the charity's approval and required campaign information.
- Deadline
- At least 10 working days before the campaign; emergency hardship or disaster rules may permit filing at the start.
- Fee
- No separate fee stated on the current notice listing; registration fee remains separate.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Form CT-10CF.
Applies to: A registered commercial fundraiser beginning a campaign for a charity.
- The notice does not replace annual registration or the campaign financial report.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Deposit or deliver contributions within the statutory timing and maintain the charity's control, accounting, and access rights.
- Deadline
- Within the statutory period after receipt and as the contract requires.
- Fee
- No state filing fee; banking and processing costs are private.
- Frequency
- Event triggered
- Official form or portal
- Bank records; campaign accounting; remittance reports.
Applies to: A commercial fundraiser receiving or processing contributions.
- The exact timing can depend on the solicitation method and statutory subsection.
Deposit or deliver contributions within the statutory timing and maintain the charity's control, accounting, and access rights.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 1 more
View official sources (2)
File a separate annual financial report for each charity and campaign, signed by both fundraiser and charity officials, by January 30.
- Deadline
- January 30 following the reporting calendar year.
- Fee
- No separate report fee stated; annual registration fee remains separate.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- CT-2CF; CT-2TCF; CT-2VCF.
Applies to: A commercial fundraiser that conducted one or more campaigns during the preceding calendar year.
- Thrift-store and vehicle-donation campaigns use specialized forms rather than CT-2CF.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Treat the actor as fundraising counsel when the statutory definition applies; if the actor solicits or controls funds, commercial fundraiser rules can apply instead.
- Deadline
- Before services begin and whenever the scope changes.
- Fee
- No classification fee; registration fee applies.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Gov. Code §12599.1; fundraising counsel guidance.
Applies to: A compensated consultant planning, managing, advising, counseling, or preparing solicitation materials without soliciting or controlling contributions.
- Total annual gross compensation below the statutory $25,000 exclusion may remove the actor from the definition if all conditions apply.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
The definition excludes a person receiving less than $25,000 in total annual gross compensation for acting as fundraising counsel, subject to the statute's other terms.
- Deadline
- Before deciding registration is unnecessary and throughout the year.
- Fee
- No registration fee if genuinely outside the definition.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Contracts; compensation ledger; Gov. Code §12599.1.
Applies to: A potential fundraising counsel whose total annual gross compensation for covered services is below the statutory amount.
- Exactly $25,000 is not 'less than' $25,000 and is therefore outside this monetary exclusion.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
File CT-3CF before providing covered services and renew for each calendar year by January 15.
- Deadline
- Before first service, or January 15 for the applicable year.
- Fee
- $500 per annual registration.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-3CF.
Applies to: Covered fundraising counsel operating in California.
- Registration does not authorize solicitation or custody of contributions.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
File the Notice of Intent to Provide Services Related to Charitable Solicitation before the service starts.
- Deadline
- At least 10 working days before start; no later than the start for qualifying emergency hardship or disaster solicitation.
- Fee
- No separate notice fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Form CT-11CF.
Applies to: A registered fundraising counsel beginning a campaign, event, or service for a charity.
- The partnership contract itself is not routinely filed unless common insiders exist or the Registry requests it.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Do not directly or indirectly solicit contributions, receive them, control bank accounts, approve disbursements, or otherwise exercise custody; those functions can reclassify the actor as a commercial fundraiser.
- Deadline
- Continuously during the engagement.
- Fee
- No state filing fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Official form or portal
- Contract; bank-control documentation; campaign procedures.
Applies to: A registered fundraising counsel.
- Grant-writing and advisory functions remain subject to classification and compensation exclusions.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Use a written agreement stating services, compensation, dates, no solicitation or fund control, charity approval of content and frequency, and the charity's statutory cancellation rights.
- Deadline
- Before services begin.
- Fee
- No state filing fee unless the contract must be filed due to common insiders.
- Frequency
- Event triggered
- Official form or portal
- Written fundraising counsel contract.
Applies to: A charity and fundraising counsel entering a covered engagement.
- The charity has a 10-day no-liability cancellation right and a later 30-day cancellation right subject to statutory payment terms.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Treat the seller as a commercial coventurer when it is primarily engaged in another business and conducts a charitable sales promotion, unless a statutory exemption applies.
- Deadline
- Before advertising or beginning the promotion.
- Fee
- Registration and reporting fees apply if covered; current form controls the amount.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Gov. Code §12599.2; CT-5CF/CT-6CF forms.
Applies to: A for-profit seller representing that purchases or use of goods or services will benefit a charity.
- Charitable fundraising platform cause marketing can trigger a different platform system; do not merge the regimes.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
File CT-5CF before working with the charity, pay the current registration fee, and renew registration each year.
- Deadline
- Before the promotion and annually by the current registration deadline.
- Fee
- Current CT-5CF fee must be verified on the live form before filing.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-5CF.
Applies to: A commercial coventurer not within the statutory exemption.
- The statutory exemption has separate written-agreement, accounting, and remittance conditions and should not be assumed.
File CT-5CF before working with the charity, pay the current registration fee, and renew registration each year.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 1 more
View official sources (2)
File CT-6CF reporting campaign receipts, benefit calculation, amounts transferred, and other required data.
- Deadline
- January 30 following the reporting year.
- Fee
- No separate report fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-6CF.
Applies to: A registered commercial coventurer that conducted a promotion in the preceding calendar year.
- A platform annual report is a separate PL-4 filing.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Do not automatically register a charity employee, officer, volunteer, or ordinary consultant as a professional fundraiser; apply the exact compensated activity, solicitation, control, and exclusion definitions.
- Deadline
- Before assigning duties or compensation.
- Fee
- No classification fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Official form or portal
- Employment agreement; volunteer record; consulting contract.
Applies to: A charity using internal personnel or outside advisers for fundraising.
- An employee or consultant who independently satisfies a regulated definition can still be covered despite title.
Last verified: 2026-07-24
Official sources: California Department of Justice and 5 more
View official sources (6)
File PL-1 through the dedicated online platform service before performing, permitting, or enabling solicitations or receiving, holding, controlling, or sending donations.
- Deadline
- Before the first covered platform activity.
- Fee
- $625 plus any payment-processing fee for credit-card payment.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Form PL-1; Online Filing Service for Platforms.
Applies to: A person or entity within the statutory charitable fundraising platform definition.
- A charity soliciting only for itself and other statutory exclusions may fall outside the platform definition.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Initial registration, renewal, partnership notice, and related rules became operative June 12, 2024, while specified accounting and transfer-transparency regulations have later effective dates, including January 1, 2025.
- Deadline
- Apply the rule effective on the date of the activity.
- Fee
- No separate transition fee.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Platform law and regulations; AG platform guidance.
Applies to: A platform or platform charity determining which rules applied to a fundraising period.
- Pending legislation does not change current law until enacted and effective.
Last verified: 2026-07-24
Official sources: California Department of Justice and 5 more
View official sources (6)
The platform definition excludes specified self-solicitation and other activities; analyze whether the organization also enables solicitations for other charities or users before assigning platform status.
- Deadline
- Before deciding PL-1 is unnecessary.
- Fee
- No platform registration fee if genuinely excluded.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Gov. Code §12599.9(a)(2); platform FAQs.
Applies to: A charity using its own website, app, email, or social media only to solicit for itself.
- Ordinary charity registration and commercial fundraiser rules may still apply.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Analyze the actual solicitation, donor, user, seller, charity, payment, and partnership functions rather than relying on labels such as crowdfunding, round-up, cause marketing, free action, or private label.
- Deadline
- Before launch and whenever the program model changes.
- Fee
- No classification fee; PL-1 fee applies if covered.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Official form or portal
- Gov. Code §§12599.9–12599.10; 11 CCR platform definitions.
Applies to: An online service using one or more modern digital fundraising models.
- A program may overlap with commercial fundraiser or coventurer law depending on non-digital solicitations, chance promotions, noncash gifts, or other conduct.
Last verified: 2026-07-24
Official sources: California Department of Justice and 3 more
View official sources (4)
File PL-2 and pay the annual fee by January 15; filing may begin in October for the next calendar year.
- Deadline
- January 15 of each covered calendar year.
- Fee
- $625 plus applicable credit-card processing fee; ACH is available.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form PL-2; Online Filing Service for Platforms.
Applies to: A charitable fundraising platform that has, is, or will conduct covered activity during the calendar year.
- Registration expires December 31 regardless of the date granted or renewed.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Notify the Registry through PL-3 within 30 days after the partnership unless the required notice was already supplied through an allowed registration filing.
- Deadline
- Within 30 calendar days after entering the partnership.
- Fee
- No PL-3 fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Form PL-3; Online Filing Service for Platforms.
Applies to: A California-registered platform charity entering a partnership with a charitable fundraising platform.
- The trigger is the partnership agreement, not the date solicitations become public.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Use the consent, notification, verification, and good-standing procedures required by the statute and regulations before representing that donations benefit a charity.
- Deadline
- Before or within the specific regulatory period associated with the solicitation and recipient selection.
- Fee
- No state filing fee; compliance costs are private.
- Official form or portal
- Registry Search; charity consent records; platform terms.
Applies to: A platform soliciting for or listing a recipient charity.
- Statutory exceptions can permit listing without advance consent if detailed notice and removal rules are followed.
Use the consent, notification, verification, and good-standing procedures required by the statute and regulations before representing that donations benefit a charity.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 3 more
View official sources (4)
Provide donors with the required receipt and clear disclosures about the recipient, fees, timing, tax deductibility, restrictions, alternate charity, and other material terms.
- Deadline
- At or promptly after the donation as the regulation requires.
- Fee
- No state filing fee; processing costs are private.
- Frequency
- Event triggered
- Official form or portal
- Donation receipt; user disclosures; platform records.
Applies to: A platform or platform charity processing donations.
- Receipt language varies by fundraising model and who legally receives the donation.
Last verified: 2026-07-24
Official sources: California Department of Justice and 3 more
View official sources (4)
Send donations and accompanying accounting information within the timing required for the applicable fundraising model and any permitted delay or exception.
- Deadline
- Within the model-specific period after donation, clearance, or receipt.
- Fee
- No state filing fee; payment processing costs are private.
- Frequency
- Event triggered
- Official form or portal
- Donation ledger; transfer record; charity accounting.
Applies to: A platform or platform charity holding or controlling donations for a recipient charity.
- Different timing applies to donations held by platform users, round-up programs, cause marketing, and other models.
Send donations and accompanying accounting information within the timing required for the applicable fundraising model and any permitted delay or exception.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice and 3 more
View official sources (4)
Maintain the required accounting of donations, fees, transfers, donor restrictions, alternate recipients, and partner allocations and provide information to charities as required.
- Deadline
- Continuously and with each transfer or report.
- Fee
- No state filing fee; systems costs are private.
- Official form or portal
- Donation ledger; partner records; PL-4 CSV attachments.
Applies to: A registered platform or platform charity.
- Partner filing does not eliminate the registrant's duty to examine and sign its own report.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
File one PL-4 covering January 1 through December 31 of the prior year, with required disclosures and CSV attachments, by July 15.
- Deadline
- July 15 of the current year for the prior calendar year.
- Fee
- No separate PL-4 fee stated; platform registration fee remains separate.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form PL-4; Online Filing Service for Platforms.
Applies to: A charitable fundraising platform or platform charity with reportable activity in the prior calendar year.
- A qualified partner may submit for a platform only when authorization and timely PL-2 conditions are met; the registrant must still examine and sign.
Last verified: 2026-07-24
Official sources: California Department of Justice and 2 more
View official sources (3)
Conditional: Raffles, Gaming, and Alcohol
Applies only to a specific fundraising activity. Raffles, bingo, controlled-game fundraisers, and alcohol licensing are separate systems with separate approvals.
File Form CT-NRP-1 for each applicable calendar year, pay the $30 fee, and receive written Registry confirmation before advertising, selling tickets, or conducting the drawing. Registration is valid only through December 31 of the registration year.
- Deadline
- Mail the application before any raffle activity; the Registry recommends submission at least 60 calendar days before the scheduled raffle.
- Fee
- $30 per calendar-year raffle registration. No expedited processing is available.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-NRP-1, Application for Registration — Nonprofit Raffle Program; Attorney General raffle instructions.
Applies to: An eligible California organization conducting an ordinary nonprofit raffle under Penal Code § 320.5, unless a statutory registration and reporting exemption applies.
- Qualifying religious, educational, and hospital organizations can be exempt from the raffle registration and reporting filings, but they must still comply with Penal Code § 320.5. The charity must be in the required good standing. Proposed future online-filing regulations are not current operative law.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 2 more
View official sources (3)
Raffle registration applies by calendar year. Register for each year in which tickets are sold or other raffle activity occurs, even if one drawing is planned.
- Deadline
- Before activity in each calendar year.
- Fee
- Annual CT-NRP-1 fee for each year.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- CT-NRP-1.
Applies to: A raffle campaign crossing December 31 or selling tickets in more than one calendar year.
- The annual report covers raffles conducted during the reporting year and does not replace registration for the next year.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
Use at least 90 percent of gross receipts from ticket sales for beneficial or charitable purposes in California, subject to the statutory allocation rules.
- Deadline
- After receipts are collected and when proceeds are distributed.
- Fee
- No state filing fee; prize and operating costs must fit within the remaining statutory amount.
- Frequency
- Annual
- Official form or portal
- Raffle ledger; bank records; CT-NRP-2.
Applies to: An eligible organization conducting a nonprofit raffle.
- Special statutory treatment can apply to certain major-league sports raffles; ordinary nonprofit raffles use the 90-percent rule.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
A person receiving compensation in connection with operation of the raffle must be an employee of the eligible organization. Compensation may not be paid from the raffle revenue required to be dedicated to beneficial or charitable purposes, and at least 90 percent of gross raffle receipts must remain dedicated to that purpose.
- Deadline
- Throughout planning, ticket sales, administration, and the drawing.
- Fee
- No separate state filing fee. Compensation and administrative costs are private expenses and must be paid from permissible funds rather than the gross receipts required to remain dedicated.
- Frequency
- Event triggered
- Official form or portal
- Employment and payroll records; raffle proceeds accounting.
Applies to: An eligible organization using compensated personnel in connection with operation of an ordinary nonprofit raffle.
- California law does not impose a universal volunteer-only raffle workforce. Other organizational funds or the portion of gross receipts not required to be dedicated may be used for permissible administration or compensation. A person may not hold a prohibited outside financial interest in the raffle.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
Use paper tickets with a detachable coupon or stub bearing the same unique identifier. Do not operate or conduct the raffle over the Internet, and do not sell, trade, or redeem tickets over the Internet. Online advertising is permitted, and an entry form may be downloaded for manual completion, but the completed form may not be submitted through the Internet.
- Deadline
- Before advertising, distributing entry forms, accepting payment, issuing tickets, or conducting the drawing.
- Fee
- No separate state filing fee for the ticket-format rule.
- Frequency
- Event triggered
- Official form or portal
- Paper raffle ticket and detachable stub; permitted online advertisement or downloadable entry form.
Applies to: An ordinary nonprofit raffle conducted under Penal Code § 320.5.
- The cited current authorities do not establish a standalone universal prohibition on every credit-card payment; any payment method must still comply with the paper-ticket and no-Internet-sale requirements. Major league sports raffles under Penal Code § 320.6 are a separate statutory system.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
Conduct the raffle in California, comply with ticket and drawing rules, and use proceeds for qualifying California beneficial or charitable purposes.
- Deadline
- During the raffle and distribution of proceeds.
- Fee
- No state filing fee.
- Frequency
- Event triggered
- Official form or portal
- Tickets; drawing record; proceeds ledger.
Applies to: An ordinary nonprofit raffle under Penal Code §320.5.
- Internet advertising and multistate participants require careful handling and do not authorize prohibited sales.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
File one aggregate CT-NRP-2 reporting all raffles conducted during the calendar year.
- Deadline
- February 1 following the reporting calendar year.
- Fee
- No separate report fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-NRP-2, Nonprofit Raffle Program Annual Report.
Applies to: A registered organization that conducted raffles in the preceding calendar year.
- Religious, educational, and hospital organizations may be exempt from raffle registration/reporting only if the exact statute applies; they remain subject to substantive raffle law.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
A genuinely free drawing with no required payment, donation, purchase, or other consideration is not the same as a raffle; structure and advertising must preserve a real free-entry method.
- Deadline
- Before announcing or accepting entries.
- Fee
- No raffle registration fee if genuinely outside the raffle definition; other promotion law may apply.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Official rules; entry records; advertising.
Applies to: An organization offering a drawing, sweepstakes, or giveaway.
- Consumer sweepstakes, alcohol prizes, gaming, and platform rules can apply separately.
Last verified: 2026-07-24
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
Confirm that the city or county has adopted a charitable bingo ordinance and obtain the local permit before conducting bingo.
- Deadline
- Before the first bingo game and at each local renewal.
- Fee
- Fee varies by locality; no universal statewide bingo permit fee.
- Filing agency
- Applicable city or county
- Frequency
- Event triggered
- Official form or portal
- Local charitable bingo permit.
Applies to: An eligible nonprofit conducting bingo under a city or county ordinance.
- State law authorizes local regulation but does not create one statewide permit; do not generalize one locality's process.
Last verified: 2026-07-24
Official sources: California Gambling Control Commission and 1 more
View official sources (2)
Use authorized premises, comply with statutory prize limits and record duties, and operate through uncompensated qualifying personnel except where current law expressly permits otherwise.
- Deadline
- During every bingo session.
- Fee
- Local permit fee; prizes and operating costs subject to law.
- Frequency
- Event triggered
- Official form or portal
- Bingo session records; local permit.
Applies to: An eligible organization conducting locally authorized charitable bingo.
- Remote caller bingo and approved electronic aids have separate statutory conditions.
Last verified: 2026-07-24
Official sources: California Gambling Control Commission and 1 more
View official sources (2)
Register the organization annually, file the event application, pay current fees, obtain approval, and conduct no more than the statutory event allowance.
- Deadline
- Allow at least 30 days for processing and obtain approval before the event.
- Fee
- $100 annual organization registration; event and local fees, if any, must be confirmed.
- Filing agency
- California Gambling Control Commission (CGCC)
- Frequency
- Annual
- Official form or portal
- Nonprofit Organization Gambling Fundraiser Registration and event approval forms.
Applies to: An eligible nonprofit conducting a controlled-game fundraising event such as a charity poker night.
- Eligible controlled games, age limits, hours, proceeds, and supplier restrictions apply; raffle and bingo authority are separate.
Last verified: 2026-07-24
Official sources: California Department of Justice, Bureau of Gambling Control and 2 more
View official sources (3)
Obtain supplier registration before providing covered equipment, dealers, chips, tables, or services to an approved nonprofit event.
- Deadline
- Before contracting for or providing covered services.
- Fee
- Current supplier registration fee must be confirmed on the live Commission form.
- Filing agency
- California Gambling Control Commission (CGCC)
- Frequency
- Annual
- Official form or portal
- Nonprofit Gambling Fundraiser Supplier Registration.
Applies to: A person or business supplying equipment or services to a nonprofit gambling fundraiser when the supplier registration law applies.
- A charity's annual registration does not cover its supplier.
Obtain supplier registration before providing covered equipment, dealers, chips, tables, or services to an approved nonprofit event.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice, Bureau of Gambling Control and 2 more
View official sources (3)
Offer only the controlled games authorized by the event approval, exclude persons under 21, and do not use slot machines, internet gaming, or other prohibited gambling.
- Deadline
- During every event.
- Fee
- No separate filing fee beyond event and registration fees.
- Filing agency
- California Gambling Control Commission (CGCC)
- Frequency
- Event triggered
- Official form or portal
- Event approval; game rules; age-verification records.
Applies to: An approved nonprofit gambling fundraiser.
- Alcohol licensing is separate and may impose additional age and service controls.
Last verified: 2026-07-24
Official sources: California Department of Justice, Bureau of Gambling Control and 2 more
View official sources (3)
File ABC-221 and obtain the appropriate Special Daily Beer and Wine, Daily General, or Special Temporary license before the event.
- Deadline
- Apply within the agency's stated 10-to-30-day lead window and receive the license before the event.
- Fee
- $50 Special Daily Beer and Wine; $75 Daily General; $100 Special Temporary, subject to the license type and current form.
- Filing agency
- California Department of Alcoholic Beverage Control (ABC)
- Frequency
- Event triggered
- Official form or portal
- Form ABC-221, Daily License Application.
Applies to: An eligible nonprofit selling or serving beer, wine, or distilled spirits at a temporary event.
- License eligibility and beverage privileges differ by organization and event; gaming authority does not replace ABC approval.
Last verified: 2026-07-24
Official sources: California Department of Alcoholic Beverage Control and 3 more
View official sources (4)
Use the license type that expressly authorizes on-site service, off-sale, auction, or other planned distribution; do not assume a daily beer-and-wine license permits distilled spirits or take-home sales.
- Deadline
- Before applying and before changing event plans.
- Fee
- Included in the selected daily license fee.
- Filing agency
- California Department of Alcoholic Beverage Control (ABC)
- Frequency
- Event triggered
- Official form or portal
- ABC-221; ABC license type guidance.
Applies to: A nonprofit selecting event alcohol privileges.
- Online raffles or auctions involving alcohol can require a specific special temporary license and separate raffle compliance.
Last verified: 2026-07-24
Official sources: California Department of Alcoholic Beverage Control and 2 more
View official sources (3)
Secure the property owner's authorization and applicable law-enforcement approval and provide an accurate event-premises description or diagram.
- Deadline
- Before ABC approval and the event.
- Fee
- No separate statewide approval fee stated; local charges may apply.
- Filing agency
- California Department of Alcoholic Beverage Control (ABC)
- Frequency
- Event triggered
- Official form or portal
- Form ABC-221; premises diagram.
Applies to: A nonprofit applying for a daily alcohol license.
- Outdoor areas, street closures, fire, food, and entertainment permits remain separate.
Last verified: 2026-07-24
Official sources: California Department of Alcoholic Beverage Control and 1 more
View official sources (2)
Purchase, receive, store, and dispose of alcohol only through sources and donation rules authorized for the exact license; donated alcohol does not eliminate licensing or tied-house restrictions.
- Deadline
- Before acquiring or accepting alcohol.
- Fee
- Private alcohol cost; no separate donation fee stated.
- Filing agency
- California Department of Alcoholic Beverage Control (ABC)
- Frequency
- Event triggered
- Official form or portal
- Invoices; donation records; ABC license.
Applies to: A nonprofit obtaining alcohol for an event, auction, raffle, or tasting.
- Manufacturer, wholesaler, retailer, winery, and individual donations can have different rules.
Purchase, receive, store, and dispose of alcohol only through sources and donation rules authorized for the exact license; donated alcohol does not eliminate licensing or tied-house restrictions.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Alcoholic Beverage Control and 2 more
View official sources (3)
Designate the required persons to obtain RBS certification and keep a certified person onsite for the duration of alcohol sales, service, and consumption.
- Deadline
- Certification before the event; presence throughout the licensed event.
- Fee
- RBS training provider fee varies; no separate ABC-221 RBS fee.
- Filing agency
- California Department of Alcoholic Beverage Control (ABC)
- Frequency
- Event triggered
- Official form or portal
- RBS certification; ABC-221 attestation.
Applies to: A nonprofit holding a temporary daily license under the current RBS rule.
- Volunteer status does not eliminate RBS duties when the statute applies.
Last verified: 2026-07-24
Official sources: California Department of Alcoholic Beverage Control and 1 more
View official sources (2)
Verify age, prevent service to minors or obviously intoxicated persons, follow hours and premises conditions, and comply with all restrictions printed on the daily license.
- Deadline
- Throughout the event.
- Fee
- No separate filing fee; security and compliance costs vary.
- Filing agency
- California Department of Alcoholic Beverage Control (ABC)
- Frequency
- Event triggered
- Official form or portal
- Daily license; event procedures; incident log.
Applies to: A nonprofit serving or selling alcohol at a licensed event.
- All-ages events may require separation and additional conditions rather than automatic prohibition.
Last verified: 2026-07-24
Official sources: California Department of Alcoholic Beverage Control and 2 more
View official sources (3)
Lobbying and Political Activity
State lobbying registration, local lobbying rules, campaign-committee status, and the federal 501(c)(3) candidate prohibition are separate systems.
Apply the Political Reform Act definitions separately to lobbyists, lobbying firms, lobbyist employers, lobbying coalitions, and contract versus in-house lobbying.
- Deadline
- Before covered lobbying begins and whenever personnel or arrangements change.
- Fee
- No classification fee; registration and reporting fees vary by filer and form.
- Filing agency
- California Fair Political Practices Commission (FPPC)
- Official form or portal
- FPPC lobbying forms and disclosure guidance.
Applies to: A nonprofit or its personnel communicating with California legislative or administrative officials for compensation or organizational purposes.
- Not every communication with an official is lobbying; exclusions and thresholds apply.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 2 more
View official sources (3)
File the applicable Forms 601–604 and related documents within 10 days after qualification. Registration remains valid for the two-year legislative session and continuing entities renew at the beginning of the next session.
- Deadline
- Within 10 calendar days after qualification.
- Fee
- The registration fee is assessed per lobbyist: $100 for a lobbyist registered during the first year of a two-year legislative session and $50 for a lobbyist added during the second year. For the 2025–2026 session, a lobbyist first added in 2026 is subject to the $50 second-year amount. The separate lobbyist ethics-course fee is $50. Current SOS instructions do not impose one universal fee merely because a firm, employer, or coalition files Forms 601 or 603 without a lobbyist.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Every two years
- Official form or portal
- Form 601, Lobbying Firm Registration Statement; Form 602, Lobbying Firm Activity Authorization; Form 603, Lobbyist Employer/Lobbying Coalition Registration Statement; Form 604, Lobbyist Certification Statement; SOS Lobbying Registration.
Applies to: A person or entity that qualifies for state lobbying registration.
- Keep lobbying firms, individual contract lobbyists, lobbyist employers, lobbying coalitions, clients, and $5,000 filers separate. Form 602 is a client authorization, not a substitute for registration. Local lobbying systems are separate.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 2 more
View official sources (3)
A person spending $5,000 or more in a calendar quarter to influence legislative or administrative action can become a periodic filer even when not required to register as a lobbyist employer.
- Deadline
- For the quarter in which the threshold is met and on the current reporting schedule.
- Fee
- No universal registration fee stated; reporting penalties apply.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Quarterly
- Official form or portal
- FPPC lobbying disclosure forms.
Applies to: A nonprofit making payments to influence state action without employing an in-house lobbyist.
- Payments to a registered lobbying firm, employee time, and other payments must be classified under the current rules.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 2 more
View official sources (3)
File the applicable quarterly reports, including reportable payments to influence legislative or administrative action, even when activity is low or zero if the form requires filing.
- Deadline
- By the quarterly deadlines on the current filing calendar.
- Fee
- No universal report fee; late penalties vary.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Quarterly
- Official form or portal
- Forms 615, 625, 635, 645 and current equivalents.
Applies to: A registered or otherwise reportable lobbying filer.
- Local lobbying reports are separate and can use different definitions and calendars.
File the applicable quarterly reports, including reportable payments to influence legislative or administrative action, even when activity is low or zero if the form requires filing.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Fair Political Practices Commission and 2 more
View official sources (3)
Complete required lobbyist ethics training on the statutory cycle and report changes or termination through current forms.
- Deadline
- Within the training period assigned to the biennial session and on change or termination.
- Fee
- Training fee and registration fee depend on current official schedule.
- Filing agency
- California Fair Political Practices Commission (FPPC)
- Frequency
- Every two years
- Official form or portal
- Lobbyist Ethics Training; FPPC forms.
Applies to: An individual registered as a California lobbyist.
- Employer personnel who are not lobbyists do not automatically have the individual training duty.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 1 more
View official sources (2)
Determine whether the locality has its own lobbyist, client, expenditure, procurement, or ethics registration and reporting system.
- Deadline
- Before covered local lobbying.
- Fee
- Fees vary locally.
- Filing agency
- County clerk or recorder (varies by county)
- Frequency
- Event triggered
- Official form or portal
- Local lobbying registration and reports.
Applies to: A nonprofit lobbying a city, county, special district, or local agency.
- Do not generalize one city's threshold statewide.
Determine whether the locality has its own lobbyist, client, expenditure, procurement, or ethics registration and reporting system.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Fair Political Practices Commission and 2 more
View official sources (3)
Comply independently with California lobbying disclosure and federal tax limits; state registration does not determine whether federal lobbying is substantial or within a §501(h) election.
- Deadline
- Before and during lobbying activity; federal reporting annually.
- Fee
- State filing fees and federal professional costs vary.
- Filing agency
- California Fair Political Practices Commission (FPPC)
- Frequency
- Annual
- Official form or portal
- FPPC lobbying forms; IRS Form 5768 and Form 990 schedules where applicable.
Applies to: A 501(c)(3) public charity engaging in lobbying.
- Churches cannot make a §501(h) election; federal rules remain separate.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 1 more
View official sources (2)
File Form 410 within 10 days after reaching the $2,000 threshold and pay the $50 annual fee, then comply with campaign reports.
- Deadline
- Within 10 calendar days after reaching $2,000.
- Fee
- $50 annual committee fee plus campaign reporting costs.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Form 410.
Applies to: A nonprofit receiving contributions to support or oppose candidates or ballot measures and meeting the committee definition.
- Independent expenditures, ballot-measure activity, and sponsored committees have additional rules.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 1 more
View official sources (2)
Prohibit direct or indirect participation or intervention in campaigns for or against candidates, while separately analyzing nonpartisan education, issue advocacy, lobbying, and ballot measures.
- Deadline
- Continuously and before each political communication or expenditure.
- Fee
- No filing fee; violation can create excise tax and exemption consequences.
- Filing agency
- Internal Revenue Service (IRS)
- Official form or portal
- Political activity policy; Form 990 records; campaign-finance filings if applicable.
Applies to: A federally recognized 501(c)(3) organization.
- Ballot-measure advocacy is lobbying for federal tax purposes, not candidate intervention, but can create campaign-committee duties.
Last verified: 2026-07-24
Official sources: California Fair Political Practices Commission and 1 more
View official sources (2)
Specialized Systems
Narrow systems that apply to a small number of organizations, plus pending legislation that is not operative law.
File CT-694 only when the organization solicits in California, receives more than 50 percent of annual income and more than $1 million in charitable contributions from California donors during the prior calendar year, and spends more than 25 percent of annual income on nonprogram activities under the statute.
- Deadline
- With the annual filing for the period in which all statutory conditions apply.
- Fee
- No separate current CT-694 fee confirmed; RRF-1 fee remains separate.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- Form CT-694, Government Code §12599.8 Report.
Applies to: A charity with unusually large California solicitation activity and high nonprogram expenses.
- All percentage and dollar conditions must be preserved; do not apply the form to every large charity.
File CT-694 only when the organization solicits in California, receives more than 50 percent of annual income and more than $1 million in charitable contributions from California donors during the prior calendar year, and spends more than 25 percent of annual income on nonprogram activities under the statute.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Department of Justice, Registry of Charities and Fundraisers and 1 more
View official sources (2)
Use CT-2TCF for thrift-store operations and CT-2VCF for vehicle-donation programs, preserving activity-specific accounting and signatures.
- Deadline
- January 30 following the reporting calendar year.
- Fee
- No separate report fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Annual
- Official form or portal
- CT-2TCF; CT-2VCF.
Applies to: A commercial fundraiser operating a charitable thrift store or vehicle-donation program.
- Ordinary campaigns use CT-2CF.
Last verified: 2026-07-24
Official source: California Department of Justice — Commercial Fundraisers for Charitable Purposes
View official source
Do not implement AB 2221 or inactive AB 576 as current law; monitor enacted text and effective dates before changing registration, fee, reporting, or operational rules.
- Deadline
- At each legal update and before relying on proposed changes.
- Fee
- No filing fee.
- Filing agency
- California Legislature
- Frequency
- Event triggered
- Official form or portal
- California Legislative Information bill status pages.
Applies to: A platform or charity monitoring 2026 legislative proposals.
- Later amendments or new bills may supersede the current status.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Use remote caller bingo, electronic displays, or other devices only under the exact statutory and local conditions; do not treat general bingo authority as approval for internet or casino-style gaming.
- Deadline
- Before acquiring or using the system.
- Fee
- Local and vendor costs vary.
- Filing agency
- Applicable city or county
- Frequency
- Event triggered
- Official form or portal
- Local permit; authorized device records.
Applies to: A charitable bingo operator considering remote calling or electronic aids.
- Online participation, slot-machine functionality, and electronic wagering are not authorized by ordinary bingo permission.
Last verified: 2026-07-24
Official sources: California Gambling Control Commission and 1 more
View official sources (2)
Apply current Business and Professions Code §18975 and do not implement pending AB 2649 as law unless it is enacted and effective.
- Deadline
- At each legal update.
- Fee
- No filing fee.
- Filing agency
- California Legislature
- Frequency
- Event triggered
- Official form or portal
- AB 2649 bill status.
Applies to: A youth service organization monitoring proposed 2025–2026 amendments.
- Other enacted amendments may still change current law.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Do not redirect the asset unilaterally; use donor consent when legally effective, UPMIFA procedures, Attorney General notice, or court cy pres or equitable-deviation review.
- Deadline
- Before changing the restriction or beneficiary.
- Fee
- Court and professional costs vary.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- Gift instrument; AG notice; court petition.
Applies to: A restricted gift or charitable trust whose purpose has become unlawful, impossible, impracticable, wasteful, or otherwise modifiable under law.
- Rules differ for institutional funds, charitable trusts, testamentary gifts, and donor-released restrictions.
Do not redirect the asset unilaterally; use donor consent when legally effective, UPMIFA procedures, Attorney General notice, or court cy pres or equitable-deviation review.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 1 more
View official sources (2)
Submit the transaction for Attorney General notice, public review, and consent when the health-facility statutes apply.
- Deadline
- Before closing and on the statutory application and public-hearing schedule.
- Fee
- Professional and valuation costs vary; no universal filing fee stated.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- AG health facility transaction notice and consent application.
Applies to: A nonprofit health facility selling, transferring, leasing, exchanging, or otherwise disposing of material assets or control.
- This specialized system must not be generalized to every nonprofit.
Last verified: 2026-07-24
Official sources: California Department of Justice and 1 more
View official sources (2)
Dissolution and Charitable Assets
Closing a California nonprofit is a multi-agency process, not a single Secretary of State filing.
Provide the Attorney General with the transaction documents, valuation, approvals, recipient information, and other required materials and observe the statutory waiting period.
- Deadline
- At least 20 days before consummation unless the Attorney General waives or modifies the period.
- Fee
- No universal AG filing fee stated; valuation and professional costs vary.
- Filing agency
- California Attorney General, Registry of Charities and Fundraisers (AG Registry)
- Frequency
- Event triggered
- Official form or portal
- AG transaction notice; board and member approvals; valuation.
Applies to: A public benefit corporation selling, leasing, conveying, exchanging, transferring, or otherwise disposing of all or substantially all assets outside the ordinary course.
- Healthcare transactions, mergers, dissolution, restricted gifts, and self-dealing may use additional or different procedures.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
Use a disinterested process, reliable valuation, fair and reasonable terms, and enforce donor restrictions or charitable trusts.
- Deadline
- Before approving and closing the transfer.
- Fee
- Valuation and professional costs vary.
- Frequency
- Event triggered
- Official form or portal
- Valuation; board record; gift restrictions; transaction agreement.
Applies to: A charity transferring material charitable assets.
- A commercially fair price does not by itself authorize violation of a restricted gift.
Last verified: 2026-07-24
Official sources: California Legislative Information and 3 more
View official sources (4)
Use the Short Form Certificate of Dissolution only if the corporation satisfies the statutory age, debt, asset, business, tax-return, and distribution conditions.
- Deadline
- Within the statutory short-form period and after satisfying all conditions.
- Fee
- Current SOS filing fee shown in the live form; tax liabilities remain separate.
- Filing agency
- California Secretary of State, Business Programs Division (SOS)
- Frequency
- One time
- Official form or portal
- Short Form Certificate of Dissolution — Nonprofit Corporation.
Applies to: A recently formed corporation seeking simplified dissolution.
- Charitable-asset and Registry final reporting duties remain.
Use the Short Form Certificate of Dissolution only if the corporation satisfies the statutory age, debt, asset, business, tax-return, and distribution conditions.
Last verified: 2026-07-24
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: California Legislative Information and 1 more
View official sources (2)
Cease ordinary operations except winding up, collect assets, dispose of property, discharge or provide for liabilities, and handle creditor claims.
- Deadline
- During winding up and before final asset distribution.
- Fee
- Claims, notice, and professional costs vary.
- Frequency
- One time
- Official form or portal
- Winding-up plan; creditor notices; claim records.
Applies to: A corporation in voluntary dissolution.
- Publication may be used or required in particular claim procedures, but no universal formation-style publication rule applies.
Last verified: 2026-07-24
Official sources: California Legislative Information and 1 more
View official sources (2)
After liabilities, distribute assets according to donor restrictions, the articles, tax-exemption clauses, and California charitable-asset law to eligible charitable recipients or as a court directs.
- Deadline
- Only after liabilities are resolved and before final completion.
- Fee
- No universal filing fee; transfer and professional costs vary.
- Frequency
- One time
- Official form or portal
- Asset distribution schedule; recipient determination letters; gift restrictions.
Applies to: A dissolving public benefit corporation with remaining charitable assets.
- Unrestricted noncharitable assets, if any, remain subject to the corporate statute and governing documents.
Last verified: 2026-07-24
Official sources: California Legislative Information and 4 more
View official sources (5)
Official Sources
164 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| California Franchise Tax Board | 2025 Form 109 Booklet | https://www.ftb.ca.gov/forms/2025/2025-109-booklet.html | |
| California Franchise Tax Board | 2025 Form 199 Booklet | https://www.ftb.ca.gov/forms/2025/2025-199-booklet.html | |
| California Gambling Control Commission | 2026 California Gambling Law, Regulations, and Resource Information | https://www.cgcc.ca.gov/documents/enabling/California_Gambling_Law_Regulations_and_Resource_Information.pdf | |
| California State Board of Equalization | 2026 Property Tax Forms List | https://www.boe.ca.gov/proptaxes/pdf/lta26004.pdf | |
| California Legislative Information | AB 2221 Bill Status — Active 2026 Platform Legislation | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2221 | |
| California Legislative Information | AB 2649 Bill Status — Youth Service Organizations | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB2649 | |
| California Legislative Information | AB 576 Bill Status — Inactive 2026 Platform Bill | https://leginfo.legislature.ca.gov/faces/billStatusClient.xhtml?bill_id=202520260AB576 | |
| California Department of Alcoholic Beverage Control | ABC-221 Instructions | https://www.abc.ca.gov/abc-221-instructions/ | |
| California Fair Political Practices Commission | All FPPC Forms | https://www.fppc.ca.gov/forms/ | |
| California Employment Development Department | Am I Required to Register as an Employer? | https://edd.ca.gov/en/payroll_taxes/Am_I_Required_to_Register_as_an_Employer/ | |
| California Department of Justice, Registry of Charities and Fundraisers | Annual Registration Renewal | https://oag.ca.gov/charities/renewals | |
| California Department of Industrial Relations | Annual Workplace Rights Notice | https://www.dir.ca.gov/DIRNews/2026/2026-14.html | |
| California Secretary of State | bizfile California Online Business Services | https://bizfileonline.sos.ca.gov/ | |
| California Secretary of State | bizfileOnline Business Entity Forms | https://bizfileonline.sos.ca.gov/forms | |
| California State Board of Equalization | BOE-267 — Claim for Welfare Exemption, First Filing | https://boe.ca.gov/proptaxes/pdf/sample-boe267.pdf | |
| California State Board of Equalization | BOE-267-A — Claim for Welfare Exemption, Annual Filing | https://boe.ca.gov/proptaxes/pdf/sample-boe267a.pdf | |
| California State Board of Equalization | BOE-277 — Claim for Organizational Clearance Certificate | https://boe.ca.gov/proptaxes/pdf/boe277.pdf | |
| California Legislative Information | Business and Professions Code § 18975 — Youth Service Organizations | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=BPC§ionNum=18975. | |
| California Legislative Information | Business and Professions Code §§ 19985–19987 — Nonprofit Gambling Fundraisers | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=3.&chapter=5.&division=8.&lawCode=BPC&part=&title= | |
| California Legislative Information | Business and Professions Code, Fictitious Business Names | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?chapter=5.&division=7.&lawCode=BPC&part=3.&title= | |
| California Secretary of State | Business Entities Records Request | https://www.sos.ca.gov/business-programs/business-entities/information-requests | |
| California Secretary of State | Business Entity Names Regulations and Guidance | https://www.sos.ca.gov/administration/regulations/current-regulations/business/business-entity-names | |
| California Department of Industrial Relations, Cal/OSHA | Cal/OSHA Employer Responsibilities | https://www.dir.ca.gov/dosh/employerinformation.htm | |
| California Governor's Office of Business and Economic Development | CalGOLD Permit Assistance | https://www.calgold.ca.gov/ | |
| California Department of Justice | California Code of Regulations, Charitable Fundraising Platforms | https://oag.ca.gov/charities/regs/platforms | |
| California Department of Industrial Relations | California Paid Sick Leave FAQs | https://dir.ca.gov/dlse/paid_sick_leave.htm | |
| CalSavers Retirement Savings Board | CalSavers Employer Information | https://employer.calsavers.com/ | |
| CalSavers Retirement Savings Board | CalSavers Frequently Asked Questions | https://www.calsavers.com/home/frequently-asked-questions.html | |
| CalSavers Retirement Savings Board | CalSavers Registration and Penalties | https://employer.calsavers.com/home/help-center/registration.html | |
| California Fair Political Practices Commission | Campaign Finance and Committees | https://www.fppc.ca.gov/learn/campaign-rules.html | |
| California Gambling Control Commission | Charitable Bingo | https://www.cgcc.ca.gov/default.aspx?pageID=bingo&pageName=bingo | |
| California Department of Justice | Charitable Fundraising Platforms | https://oag.ca.gov/charities/pl | |
| California Franchise Tax Board | Charities and Nonprofits | https://www.ftb.ca.gov/file/business/types/charities-nonprofits/index.html | |
| California Department of Justice | Charities Forms | https://oag.ca.gov/charities/forms | |
| California Department of Justice | Commercial Coventurers for Charitable Purposes | https://oag.ca.gov/charities/pf/cc | |
| California Department of Justice | Commercial Fundraisers for Charitable Purposes | https://oag.ca.gov/charities/pf/cf | |
| California Legislative Information | Corporate Records and Inspection | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=2.&chapter=13.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Legislative Information | Corporations Code § 1505 — Registered Corporate Agents | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=1505. | |
| California Legislative Information | Corporations Code § 191 — Transacting Intrastate Business Exclusions | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=191. | |
| California Legislative Information | Corporations Code § 2105 — Statement and Designation by Foreign Corporation | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=2105. | |
| California Legislative Information | Corporations Code § 2117 — Foreign Corporation Statement of Information | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=2117 | |
| California Legislative Information | Corporations Code § 5008.6 — SOS Suspension | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5008.6. | |
| California Legislative Information | Corporations Code § 5110 — Nonprofit Public Benefit Corporation Law | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5110 | |
| California Legislative Information | Corporations Code § 5111 — Permissible Public or Charitable Purposes | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5111. | |
| California Legislative Information | Corporations Code § 5130 — Required Articles Provisions | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5130. | |
| California Legislative Information | Corporations Code § 5151 — Board Size and Bylaws | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5151. | |
| California Legislative Information | Corporations Code § 5210 — Board Authority | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5210. | |
| California Legislative Information | Corporations Code § 5211 — Board Meetings and Action | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5211 | |
| California Legislative Information | Corporations Code § 5212 — Committees | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5212. | |
| California Legislative Information | Corporations Code § 5213 — Officers | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5213. | |
| California Legislative Information | Corporations Code § 5227 — Interested Persons | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5227. | |
| California Legislative Information | Corporations Code § 5231 — Director Standard of Care | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5231. | |
| California Legislative Information | Corporations Code § 5233 — Self-Dealing Transactions | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5233. | |
| California Legislative Information | Corporations Code § 5236 — Loans and Guarantees | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5236. | |
| California Legislative Information | Corporations Code § 5238 — Indemnification and Insurance | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5238. | |
| California Legislative Information | Corporations Code § 5239 — Volunteer Director and Officer Liability | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5239. | |
| California Legislative Information | Corporations Code § 5511 — Member Meeting Notice and Remote Participation | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5511. | |
| California Legislative Information | Corporations Code § 5513 — Written Ballots | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5513 | |
| California Legislative Information | Corporations Code § 5913 — Disposition of Substantially All Assets | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=5913. | |
| California Legislative Information | Corporations Code § 6210 — Nonprofit Statement of Information | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=6210. | |
| California Legislative Information | Corporations Code § 6321 — Annual Reports | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=6321. | |
| California Legislative Information | Corporations Code § 6322 — Insider Transaction and Indemnification Disclosures | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=6322. | |
| California Legislative Information | Corporations Code § 6810 — Statement Penalty | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=CORP§ionNum=6810. | |
| California Legislative Information | Corporations Code §§ 5914–5925 — Nonprofit Health Facility Transactions | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=2.&chapter=11.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Legislative Information | Corporations Code General Filing Effective-Date Rules | https://www.leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=&division=2.&lawCode=CORP&part=1.&title=1. | |
| California Secretary of State | Current Processing Dates | https://www.sos.ca.gov/business-programs/business-entities/processing-dates | |
| California Department of Alcoholic Beverage Control | Daily License Application, Form ABC-221 | https://www.abc.ca.gov/wp-content/uploads/forms/ABC-221.pdf | |
| California Department of Alcoholic Beverage Control | Daily Licenses | https://www.abc.ca.gov/licensing/license-forms/form-abc-221-instructions/ | |
| California Department of Justice, Registry of Charities and Fundraisers | Delinquency | https://oag.ca.gov/charities/delinquency | |
| California Department of Justice, Registry of Charities and Fundraisers | Dissolution and Final Reporting | https://oag.ca.gov/charities/dissolution | |
| California Secretary of State | Entity Welcome Letter | https://bpd.cdn.sos.ca.gov/bizfile/welcome-letter-universal.pdf | |
| Los Angeles County Registrar-Recorder/County Clerk | Fictitious Business Name Statements | https://www.lavote.gov/home/county-clerk/fictitious-business-names/general-info | |
| California Department of Justice | Form CT-1 — Initial Registration Form and Instructions | https://oag.ca.gov/system/files/media/ct1-form.pdf | |
| California Attorney General, Registry of Charities and Fundraisers | Form CT-1CF — Commercial Fundraiser Annual Registration | https://www.oag.ca.gov/system/files/media/ct-1cf_form_05.pdf | |
| California Attorney General, Registry of Charities and Fundraisers | Form CT-3CF — Fundraising Counsel Annual Registration | https://www.oag.ca.gov/system/files/media/ct-3cf_form_05.pdf | |
| California Department of Justice | Form CT-TR-1 — Annual Treasurer's Report | https://oag.ca.gov/system/files/media/ct-tr1-form.pdf | |
| California Department of Justice | Form PL-4 and Instructions | https://oag.ca.gov/system/files/media/PL-4-Form-and-Instructions.pdf | |
| California Department of Justice | Form RRF-1 — Annual Registration Renewal Fee Report | https://oag.ca.gov/system/files/media/rrf1_form.pdf | |
| California Secretary of State | Forms, Samples and Fees | https://www.sos.ca.gov/business-programs/business-entities/forms | |
| California Franchise Tax Board | FTB 3500 Instructions — Exemption Application | https://www.ftb.ca.gov/forms/misc/3500-booklet.html | |
| California Franchise Tax Board | FTB 3500A Instructions — Submission of Exemption Request | https://www.ftb.ca.gov/forms/misc/3500a-instructions.html | |
| California Franchise Tax Board | FTB Administrative Dissolution and Surrender | https://www.ftb.ca.gov/help/business/administrative-dissolution-cancelation.html | |
| California Secretary of State | FTB Pending Administrative Termination Notice | https://www.sos.ca.gov/business-programs/business-entities/ftb-admin-notice | |
| California Franchise Tax Board | FTB Publication 1068 — Exempt Organizations Filing Requirements | https://www.ftb.ca.gov/forms/misc/1068.html | |
| California Department of Justice | Fundraising Counsels for Charitable Purposes | https://oag.ca.gov/charities/pf/fc | |
| California Legislative Information | Government Code § 12186 — Business Entity Filing Fees | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12186. | |
| California Legislative Information | Government Code § 12583 — Registration Exemptions | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12583. | |
| California Legislative Information | Government Code § 12585 — Initial Registration | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12585. | |
| California Legislative Information | Government Code § 12586 — Annual Reports and Audit | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12586 | |
| California Legislative Information | Government Code § 12586.1 — Delinquency Fees | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12586.1 | |
| California Legislative Information | Government Code § 12599 — Commercial Fundraisers | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12599 | |
| California Legislative Information | Government Code § 12599.1 — Fundraising Counsel | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12599.1. | |
| California Legislative Information | Government Code § 12599.10 — Platform Regulations | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12599.10. | |
| California Legislative Information | Government Code § 12599.2 — Commercial Coventurers | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12599.2. | |
| California Legislative Information | Government Code § 12599.9 — Charitable Fundraising Platforms | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=12599.9. | |
| California Franchise Tax Board | Help with Charities and Nonprofits | https://www.ftb.ca.gov/file/business/types/charities-nonprofits/help-with-charities-nonprofits.html | |
| California Employment Development Department | Independent Contractor Reporting | https://edd.ca.gov/en/payroll_taxes/independent_contractor_reporting/ | |
| California Department of Industrial Relations, Division of Workers' Compensation | Information for Employers — Workers' Compensation | https://www.dir.ca.gov/dwc/employer.htm | |
| California Department of Justice, Registry of Charities and Fundraisers | Initial Registration | https://oag.ca.gov/charities/initial-reg | |
| California Department of Justice, Registry of Charities and Fundraisers | Initial Registration — Paper Filing | https://oag.ca.gov/charities/initial-reg-paper | |
| California Legislative Information | Labor Code § 3351 — Employee Definition | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=3351. | |
| California Legislative Information | Labor Code § 3352 — Employee Exclusions | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=3352 | |
| California Legislative Information | Labor Code § 3700 — Workers' Compensation Security | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB§ionNum=3700. | |
| California Department of Alcoholic Beverage Control | License Types | https://www.abc.ca.gov/licensing/license-types/ | |
| California Secretary of State | Lobbying Registration — Two-Year Cycle, Forms, and Lobbyist Fees | https://www.sos.ca.gov/campaign-lobbying/lobbying-filing/lobbying-registration | |
| California Fair Political Practices Commission | Lobbying Registration and Reporting | https://www.fppc.ca.gov/learn/lobbying-rules/lobbying-registration-and-reporting/ | |
| California Secretary of State | Lobbyist Ethics Training | https://www.sos.ca.gov/campaign-lobbying/lobbying-disclosure/lobbyist-ethics-training | |
| California Department of Industrial Relations | Meal Periods | https://www.dir.ca.gov/dlse/faq_mealperiods.htm | |
| California Legislative Information | Meetings and Voting of Members | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=5.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Legislative Information | Members and Memberships | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=3.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Department of Industrial Relations | Minimum Wage | https://www.dir.ca.gov/dlse/minimum_wage.htm | |
| California Department of Industrial Relations, Cal/OSHA | Model Injury and Illness Prevention Program | https://www.dir.ca.gov/dosh/dosh_publications/IIPP-Model-high-hazard.html | |
| California Employment Development Department | New Employee Registry FAQs | https://edd.ca.gov/en/payroll_taxes/FAQ_-_California_New_Employee_Registry/ | |
| California Employment Development Department | Non-Profit Employers | https://edd.ca.gov/en/payroll_taxes/non-profit_employers/ | |
| California Department of Justice | Nonprofit Health Facility Transactions | https://oag.ca.gov/charities/nonprofithosp | |
| California Department of Tax and Fee Administration | Nonprofit Industry Topics | https://cdtfa.ca.gov/industry/nonprofit-organizations/industry-topics.htm | |
| California Legislative Information | Nonprofit Mutual Benefit Corporations Law | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=&division=2.&lawCode=CORP&part=3.&title=1. | |
| California Department of Justice, Bureau of Gambling Control | Nonprofit Organization Gambling Fundraiser Registration Program | https://oag.ca.gov/gambling/charitable | |
| California Legislative Information | Nonprofit Public Benefit Corporation Law, Article 2 — Formation | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=2.&chapter=1.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Department of Justice, Registry of Charities and Fundraisers | Nonprofit Raffles | https://oag.ca.gov/charities/raffles | |
| California Legislative Information | Nonprofit Religious Corporations Law | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=&division=2.&lawCode=CORP&part=4.&title=1. | |
| California Department of Alcoholic Beverage Control | Nonprofit Temporary License Fee Schedule | https://www.abc.ca.gov/licensing/license-fees/application-fee-schedules/ | |
| California Secretary of State | Notice of Change — Certificates of Filing | https://www.sos.ca.gov/business-programs/business-entities/news-and-notices/notice-change-certificates-filing | |
| California Department of Justice | Online Renewal System Checklist | https://oag.ca.gov/charities/online-renewal-checklist | |
| California Department of Industrial Relations | Overtime | https://www.dir.ca.gov/dlse/faq_overtime.htm | |
| California Employment Development Department | Payroll Tax Forms and Publications | https://edd.ca.gov/en/payroll_taxes/forms_and_publications/ | |
| California Employment Development Department | Payroll Taxes FAQs | https://edd.ca.gov/en/payroll_taxes/FAQ_-_Payroll_Taxes_General_Information/ | |
| California Legislative Information | Penal Code § 11105.3 — Youth Service Background Checks | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN§ionNum=11105.3 | |
| California Legislative Information | Penal Code § 320.5 — Nonprofit Raffles | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN§ionNum=320.5 | |
| California Legislative Information | Penal Code § 326.5 — Charitable Bingo | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=PEN§ionNum=326.5. | |
| Internal Revenue Service | Political and Lobbying Activities of 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/charities-lobbying | |
| California Legislative Information | Public Benefit Corporation Mergers | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=1.&chapter=10.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Department of Tax and Fee Administration | Publication 107 — Do You Need a California Seller's Permit? | https://cdtfa.ca.gov/formspubs/pub107/ | |
| California Department of Tax and Fee Administration | Publication 18 — Nonprofit Organizations | https://cdtfa.ca.gov/formspubs/pub18.pdf | |
| California Department of Tax and Fee Administration | Publication 74 — Closing Out Your Account | https://cdtfa.ca.gov/formspubs/pub74/ | |
| California Department of Justice | Registry of Charities and Fundraisers Search | https://rct.doj.ca.gov/Verification/Web/Search.aspx | |
| California Department of Justice | Registry Online Filing Service Rulemaking and Transition | https://oag.ca.gov/charities/regs/registry-of-charities-and-fundraisers-online-filing-service | |
| California Department of Justice | Registry Search Tool Tips and Filing Definitions | https://oag.ca.gov/charities/content/info | |
| California Employment Development Department | Reimbursable Method of Paying UI Benefits | https://edd.ca.gov/en/payroll_taxes/reimbursable_method_of_paying_ui_benefits/ | |
| California Employment Development Department | Required Filings and Due Dates | https://edd.ca.gov/en/payroll_taxes/required_filings_and_due_dates/ | |
| California Department of Industrial Relations | Required Workplace Posters | https://www.dir.ca.gov/wpnodb.html | |
| California Secretary of State | Resignation of Agent for Service of Process, Form RA-100 | https://bpd.cdn.sos.ca.gov/pdf/ra100.pdf | |
| California Department of Alcoholic Beverage Control | Responsible Beverage Service FAQs | https://www.abc.ca.gov/education/rbs/frequently-asked-questions/ | |
| California Department of Industrial Relations | Rest Periods | https://www.dir.ca.gov/dlse/faq_restperiods.htm | |
| California Legislative Information | Revenue and Taxation Code § 214 — Welfare Exemption | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=214 | |
| California Legislative Information | Revenue and Taxation Code § 23153 — Minimum Franchise Tax | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23153 | |
| California Legislative Information | Revenue and Taxation Code § 23701d | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23701d. | |
| California Legislative Information | Revenue and Taxation Code § 254.6 — Organizational Clearance Certificate | https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=254.6. | |
| California Secretary of State | Secretary of State Business Entity FAQs | https://www.sos.ca.gov/business-programs/business-entities/faqs | |
| California Legislative Information | Selection, Removal and Resignation of Directors | https://www.leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=2.&chapter=2.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California Legislative Information | Seller's Permit Statutes | https://www.leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=2.&chapter=2.&division=2.&lawCode=RTC&part=1.&title= | |
| California Secretary of State | Service Options | https://www.sos.ca.gov/business-programs/business-entities/service-options | |
| California Office of the Small Business Advocate | Set Up Your Business in California | https://calosba.ca.gov/for-small-businesses-and-non-profits/set-up-your-business-in-california/ | |
| California Secretary of State | Statements of Information Filing Tips | https://www.sos.ca.gov/business-programs/business-entities/statements | |
| California Legislative Information | Supervision of Trustees and Fundraisers for Charitable Purposes Act | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=7.&chapter=6.&division=3.&lawCode=GOV&part=2.&title=2. | |
| California Department of Tax and Fee Administration | Tax Guide for Nonprofit Organizations — Getting Started | https://cdtfa.ca.gov/industry/nonprofit-organizations/getting-started.htm | |
| California Employment Development Department | Tax-Rated Employers — 2026 Rates | https://edd.ca.gov/tax-rated-employers | |
| California Department of Justice | Transactions Affecting Charitable Assets | https://oag.ca.gov/charities/transactions | |
| California Legislative Information | Unincorporated Associations | https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?division=2.&chapter=&part=3.&lawCode=CORP&title=3. | |
| California Legislative Information | Voluntary Winding Up and Dissolution | https://www.leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?article=&chapter=16.&division=2.&lawCode=CORP&part=2.&title=1. | |
| California State Board of Equalization | Welfare Exemption — Organizational Requirements | https://www.boe.ca.gov/proptaxes/welfareorgexemp.htm | |
| California State Board of Equalization | Welfare Exemption Claim Forms | https://www.boe.ca.gov/proptaxes/welfareclaimforms.htm | |
| California State Board of Equalization | Welfare or Veterans' Organization Exemptions FAQs | https://www.boe.ca.gov/proptaxes/faqs/welfarevetsfaqs.htm | |
| California Department of Industrial Relations, Cal/OSHA | Workplace Violence Prevention FAQs | https://www.dir.ca.gov/dosh/Workplace-Violence/FAQ.html |
Recent California Compliance Updates
California regulates online fundraising services as charitable fundraising platforms, with their own registration, renewal, partnership notice, and annual report. This explainer covers who is covered, why a charity soliciting only for itself usually is not, how peer-to-peer, crowdfunding, round-up, cause marketing, free action, and private label models are analyzed, and what PL-1, PL-2, PL-3, and PL-4 each require.
California layers more separate nonprofit compliance systems than almost any other state. This overview walks through the ones an ordinary charity meets in order, from public benefit corporation formation through Attorney General registration, state tax exemption, employment accounts, conditional fundraising systems, and multi-agency dissolution. It is drawn from the rebuilt California guide, which now contains 227 structured facts supported by 164 official sources.
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in California and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.