Why do we have to deal with the Attorney General?
| The Calif. Attorney General has a division called the Registry of Charitable Trusts, which has oversight over all assets held for charitable or educational purposes in California. (Religious NPOs can skip this.) Many organizations come to me after receiving legal or CPA guidance (sometimes for years), and they're still out of compliance with one or more government agencies (or have failed to even properly register). And the most commonly neglected agency in California is the Registry of Charitable Trusts (R.C.T.). Here's how to stay in compliance . . . Registration and Filings Generally, our interactions with the R.C.T. are two-fold:
Registration Click here to find Form CT-1, which you'll use to register your nonprofit. Don't forget to include the following in your registration package: 1. I.R.S. Letter of Determination 2. Form 1023 (tax exemption application) 3. Stamped Articles of Incorporation 4. Bylaws 5. $25 payable to Dept. of Justice. |
Ongoing Filings The annual return to the Attorney General is Form RRF-1, which must be filed every year, regardless of income or activities. Click here to find Form RRF-1. (When your annual income is $25,000 or more you must include your Form 990 with your RRF-1; otherwise you risk being declared delinquent.) To Resolve Delinquency Raffles |