HOW TO OBTAIN CALIFORNIA STATE’S SALES AND USE TAX EXEMPTION:
Nonprofit organizations in California are usually not exempt from sales and use taxes.
HOW TO REGISTER WITH THE CALIFORNIA STATE’S ATTORNEY GENERAL:
File Registration Form CT-1 together with: Articles of Incorporation, Bylaws, IRS Form 1023, IRS 501(c) (3) determination letter, most recent IRS Form 990, and a statement describing the primary activity of the organization (a copy of the statement of purposes from the IRS 1023 application will suffice).
Note that this must be filed within 30 days of receiving assets for the charitable purposes for which the organization is organized.
Send to: State of California, Office of the Attorney General, Registry of Charitable Trusts, P.O. Box 903447, Sacramento, CA 94203-4470
Filing fee is $25
Note that corporations organized and operated primarily as hospitals, schools or religious organizations are exempt from filing, but must furnish information substantiating such status to the above address. See California Government Code section 12583 for details.
Note The Unified Registration Statement form may be filed in place of form CT-1.
ANNUAL FILING REQUIREMENTS TO MAINTAIN CALIFORNIA NONPROFIT
CALIFORNIA STATE’S ATTORNEY GENERAL:
File Form RRF-1. Please include IRS Form 990, 990-EZ or 990-PF, if your organization’s gross receipts or total assets are over $25,000.
Note that the due date is 4 months and a half months after end of fiscal year. Charitable corporations organized and operated primarily as religious organizations, hospitals, or educational institutions are exempt from filing.
Send to: Registry of Charitable Trusts, P.O. Box 903447, Sacramento, CA 94203-4470
The filing fee is up to $300 ( it depends on the revenues)
File Annual Financial Solicitation Report – Form CT-694
Note that the due date is 4 and a half months after end of fiscal year
Send it to the same address as provided above.
Filing of CT-694 is free of charge
Note that this filing is required only if the organization:
Collects more than 50% of its annual income and more than $1 million in charitable contributions from donors in California during the previous calendar year, and
Spent more than 25% of its annual income on non-program activities as defined in Business and Professions Code section 17510.9.
Note that the due date is biennially before the end of the calendar month during which the original Articles of Incorporation were files. (However not sooner than the immediately preceding 3 calendar months).
Send to: Secretary of State, Statement of Information Unit, P.O. Box 944230, Sacramento, CA 94244-2300