Internal Revenue Service IRS - Charities and Nonprofits
As per our determination letter, we are required to file Form 990/ 990 EZ/ 990-N each year.
Tax Form depends on amount of revenue --Due every year by the 15th day of the 5th month after the close of tax year. Note: Form 990 N is filed online only.
CA Attorney General: CA Attorney General Website
Attorney General's Guide for Charities CT-1 and Initial Registration with Attorney General due within 30 days of first receiving property. - Page 44
Annual Reports and Fees Form RRF-1 and Form CT-TR-1 These are due four months and 15 days after accounting period closes .
Nonprofit Raffles - Registration is valid for entire calendar year. Submit Raffle Registration at least 60 days ahead of time. Raffle Report is due by February 1st.
California Franchise Tax Board CA Franchise Tax Board Website
Form 199 or 199 N Filed on the 15th day of fifth month after accounting period closes. - Filed Online
CA Secretary of State Business Search
Tax-exempt organizations formed as California nonprofit corporations (including public benefit corporations) have reporting requirements with the California Secretary of State (SOS) as well. California nonprofit corporations must file a Statement of Information, Form SI-100, which asks for the names and addresses of the corporation’s officers and its agent for service of process.
Form SI-100 is filed within 90 days of incorporation and every other year after incorporation, by the last day of the month of incorporation. It can also be filed more frequently in order to update the SOS on changes of officers, agent for service of process, or other contact information.
Form SI-100 can be filed electronically on the SOS’ website. Penalties apply for late filings or failure to file.
Note: There is no fee for re-filing Statement of Information when updating officer's names, but there is a required fee of $5.00 for a Certified Copy.
PCI Compliance -- Due Annually.