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, as can NPOs classified by the IRS as schools.)
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:
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. IRS Letter of Determination
2. Form 1023 or 1023-EZ (tax exemption application)
3. Stamped Articles of Incorporation
5. $25 payable to Dept. of Justice.
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. If your annual income is below $50K, you must also file Form CT-TR-1.
But when your average annual income is above $50K, you must include your Form 990 (or 990-EZ) with your RRF-1; otherwise
you risk being declared delinquent. (If you include Form 990 or 990-EZ, the CT-TR-1 is not required.)
Check your status
I strongly recommend that you check your status with the Attorney General once or twice a year. Click here to go to that site, and enter your corporate name.
To Resolve Delinquency
The Attorney General's office is quite responsive to email requests regarding your status or to solve a delinquency issue. Email them at: RegCompliance@doj.ca.gov
The Attorney General has strict guidelines regarding registering for, conducting, and reporting information after the fact about raffles. Click here for more information.