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, as can NPOs recognized 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:

  • Registration and
  • Ongoing Filings.


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 average annual income is above $50,000 you must include your Form 990 with your RRF-1; otherwise you risk being declared delinquent.)

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:
Delinquency@doj.ca.gov

 

Raffles
The Attorney General has strict guidelines regarding registering for, conducting, and reporting information after the fact about raffles.
Click here for more information.

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