California
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://bizfileonline.sos.ca.gov/search/business |
| Fee: | $30 |
| Processing: | 3-4 weeks (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
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An initial SI-100 Corporate Report is filed at time of onboarding for newly incorporated organizations. Subsequent reports are filed biennially based on the anniversary of the Articles of Incorporation. If incorporated in an even-numbered year, the report is due on an even-numbered year — if incorporated in an odd-numbered year, the report is due on an odd-numbered year. |
| https://bizfileonline.sos.ca.gov/search/business |
| Link: |
Form SI-100 https://businessfilings.sos.ca.gov/ |
| Due: | Within 90 days of incorporating with the state ; (then) Biennially (Every 2 years) |
| Fee: | $20.00 |
Charity registration
Charity search
Initial form
Renewal form
| http://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y |
| Link: |
Form CT-1 http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/ct1-form.pdf? |
| Due: | Within 30 days of receiving assets |
| Fee: | $50.00 |
Required attachments:
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| Link: |
Form RRF-1 http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/rrf1_form.pdf? |
| Due: | Each time a 990 series return is filed |
| Fee: | Renewal fees depend on your organization's income |
Required attachments:
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Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Not required for California.
Tax department
Not required for California.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Must be in good standing with the state Franchise Tax Board (FTB). |
| Link: | https://oag.ca.gov/charities/raffles |
| Due: | Before event |
| Fee: | $20.00 |