California Charitable Registration Requirements
California, like many other states, regulates charities, fundraising professionals, and charitable fundraising platforms operating in the state. As part of that regulation, California requires charitable organizations that solicit donations or otherwise do business in the state to complete initial and annual registration requirements. Your charity must meet these requirements to remain eligible to solicit donations and conduct any fundraising within the state, so strict compliance is critical.
Initial Charitable Registration Requirements
California Government Code Section 12585 requires that charities, charitable corporations, charitable trustees, and other legal entities holding charitable assets register with the Attorney General’s Registry of Charities and Fundraisers within 30 days of first receiving those assets. This charitable registration requirement applies not only to California-based charitable organizations, but also to foreign charitable organizations that do business or hold assets in California for charitable purposes. “Doing business” in California covers a wide range of activities, including actively soliciting donations in California via mail, advertising, and any other means. Other activities that trigger charitable registration requirements include maintaining an office in the state, employing employees in the state, and carrying out charitable programs in the state.
The initial charitable registration process involves filling out Form CT-1 and paying a fee. Charities must also submit their founding documents, such as Articles of Incorporation, Articles of Organization, and Bylaws. If the charity has federal tax-exempt status, it must also submit its Application for Recognition of Exemption (IRS Form 1023) and its IRS determination letter.
Registration requirements do not apply to charitable organizations that operate primarily as hospitals, educational institutions, or religious organizations.
Annual Registration Renewal Requirements
Once a charitable organization has completed its initial charitable registration requirements in California, it must annually renew its registration. The charity must file Form RRF-1 and pay a renewal fee within four months and 15 days after the end of the organization’s fiscal or calendar year. However, the state honors all IRS extensions for annual renewal filing deadlines for charitable organizations.
The applicable renewal fee is based on the charity’s gross annual revenue for the previous year. Charities must also submit a copy of their annual IRS Form 990 with all schedules, except Schedule B. A charitable organization with total revenue of less than $50,000 for the previous fiscal year also must file Form CT-TR-1.
Additionally, charities with gross revenue of $2,000,000 or more, excluding government grants and services contracts, must maintain audited financial statements. If the charity is a corporation, it also must have an audit committee. While these charitable organizations need not submit their audited financial statements, they must make the statements available for inspection by the Attorney General and the public upon request.
Furthermore, any charity that collects more than 50 percent of its annual income and more than $1 million in charitable contributions from donors in California is required to file the Registry’s Annual Financial Solicitation Report, or Form CT-694.
Frequently Asked Questions (FAQ)
Does my charity need to register in California even if we are located in another state?
Yes—if your organization solicits donations from California residents or conducts charitable activities within the state, you are generally required to register with the Attorney General’s Registry of Charities and Fundraisers. Activities such as online fundraising, mailed appeals, program operations, or having staff or volunteers in California can all trigger registration obligations, even for out‑of‑state charities.
What happens if a charity misses its annual renewal deadline?
Missing the renewal deadline can result in the charity being listed as delinquent, which may restrict its fundraising, delay grant payments, and raise reputational concerns with donors and partners. Continued noncompliance can result in penalties or administrative enforcement. Fortunately, California honors IRS extensions, so organizations that properly extend their federal filing deadline can rely on the same timeline for their RRF‑1 renewal.
How do we know which financial reports or forms our organization must file each year?
The required filings depend on your organization’s revenue and activities. All registered charities must submit Form RRF‑1 annually, but additional requirements apply based on financial thresholds. For example, organizations with revenue under $50,000 must file Form CT‑TR‑1, while those with $2 million or more in revenue must maintain audited financial statements. Charities receiving most of their contributions from California donors may also need to file Form CT‑694. Reviewing your prior‑year financials is the best way to determine which filings apply.
Safeguard Your Fundraising Compliance Today
Staying compliant with California’s charitable solicitation rules is essential to protecting your organization’s reputation, maintaining donor trust, and avoiding costly regulatory setbacks. As state requirements continue to evolve, having clear guidance and well‑maintained filings is more important than ever. The California Center for Nonprofit Law provides the experienced counsel you need to understand your obligations, update your registration practices, and keep your fundraising activities fully aligned with the law. For knowledgeable, nonprofit‑focused support, call (949) 892‑1221, email info@NPOlawyers.com, or connect with us online to safeguard your organization’s compliance and mission.