California Charitable Registration: Forms, Fees, and Renewal

California charitable registration is handled by the Attorney General’s Registry of Charities and Fundraisers. Every charitable corporation, unincorporated association, and trustee holding assets for charitable purposes must file an initial registration within 30 days of first receiving those assets, then renew annually. The rule applies to organizations formed in California and to out-of-state entities that solicit donations from Californians or hold property in the state.¹

Who Has to Register

Government Code section 12585 is the core mandate. “Property” is read broadly: public donations, grants, noncash contributions, real estate, and anything else of value counts, and the 30-day clock starts when the organization first holds any of it.²

Out-of-state organizations are not off the hook because they were incorporated elsewhere. Any foreign charitable entity doing business or holding property in California must register, and “doing business” includes soliciting donations by mail, online advertising, or any other method that targets California residents.²

One timing quirk affects trusts. A trustee does not need to register while the charitable interest in a trust is still a future interest, but must file within 30 days once that interest becomes present.¹

Who Is Exempt

Government Code section 12583 exempts several categories from registration:³

Government entities, including the United States, any state or territory, and their agencies or subdivisions.
Religious corporations sole, other religious corporations, and organizations primarily organized and operated as religious organizations, along with officers, directors, or trustees holding property for religious purposes.
Charitable corporations or unincorporated associations organized and operated primarily as an educational institution or hospital.
Health care service plans licensed under Health and Safety Code section 1349.
Cemetery corporations subject to Chapter 12 of Division 3 of the Business and Professions Code.
Political committees already filing statements under the Political Reform Act.

The word “primarily” does a lot of work. A nonprofit running a small religious program alongside a large social-services operation likely does not qualify as a religious organization for this purpose; the exemption turns on the entity’s principal purpose, not a secondary activity. When in doubt, register. A $50 initial fee is cheap compared to the penalties for guessing wrong.

Filing the Initial Registration

Registration starts with Form CT-1, the Attorney General’s Initial Registration Form.⁴ The form asks for the organization’s name, address, entity type, names of trustees or directors, and a description of its charitable activities. A complete package also includes:

Organizing documents: articles of incorporation, trust instrument, or other founding papers, plus current bylaws.
A copy of the IRS determination letter granting federal tax-exempt status, if one has been issued.
A copy of the IRS Form 1023, 1023-EZ, or 1024 that was filed, if applicable.
The most recent IRS Form 990 series return. If none has been filed yet, a balance sheet and a statement of revenue and expenses.

A $50 registration fee is due with the form, payable to the Department of Justice.⁵ New organizations registering for the first time can use the Attorney General’s Online Filing Service, which launched in late 2025. Organizations that registered before October 2025 cannot yet use the online portal and must file by mail to the Attorney General’s Sacramento office; the Registry expects to extend online access to all existing registrants during 2026.⁶ Once processed, the organization receives a State Charity Registration Number, commonly called a “CT number,” that identifies it with the Registry from then on.

Annual Renewal: Form RRF-1

Registration is not a one-time event. Every registered organization must file Form RRF-1, the Annual Registration Renewal Fee Report, four months and fifteen days after the close of its fiscal year. For a calendar-year organization, the deadline is May 15. If the IRS grants an extension for the federal return, the Registry honors that same extension for the RRF-1.⁷

What to File With the RRF-1

The RRF-1 does not stand alone. Submit it with your federal informational return, typically IRS Form 990, 990-EZ, or 990-PF. Do not include Schedule B. The Registry explicitly requires you to exclude all pages of Schedule B from your submission.⁸ Organizations too small to file a full Form 990, and that instead file the IRS 990-N e-Postcard, must submit Form CT-TR-1, the Annual Treasurer’s Report, in place of the federal return.⁷

Organizations with gross revenue of $2 million or more are generally required to include audited financial statements prepared by an independent certified public accountant. The specific thresholds appear in Government Code section 12586.1.

Renewal Fee Tiers

The renewal fee scales with the organization’s gross revenue for the preceding fiscal year. California Code of Regulations, Title 11, section 311 sets the current amounts:⁹

Under $25,000: $0
$25,000 to $100,000: $25
$100,001 to $250,000: $50
$250,001 to $1 million: $75
$1,000,001 to $10 million: $150
$10,000,001 to $50 million: $225
Over $50 million: $300

Older versions of Form RRF-1 may print a different schedule. The regulation controls.

How Federal 990 Filings Affect Your State Status

California’s annual reporting rides on federal filings, so falling behind with the IRS creates problems at the state level. Most tax-exempt organizations must file a Form 990 series return by the 15th day of the fifth month after their fiscal year ends. A six-month extension is available by filing IRS Form 8868 before the original deadline, no explanation required. No extension exists for the Form 990-N e-Postcard; it must be filed by the original due date.¹⁰

The sharpest federal hazard is automatic revocation. Under Internal Revenue Code section 6033(j), any organization that fails to file a required Form 990, 990-EZ, 990-PF, or 990-N for three consecutive years automatically loses federal tax-exempt status, effective on the original due date of the third missed return.¹⁰ Losing federal exemption almost always means losing California exemption as well, because the Franchise Tax Board can revoke state exempt status on notification of the federal revocation. Getting back takes a new IRS application and a new filing with the Franchise Tax Board.

Churches and their integrated auxiliaries are exempt from both the federal filing requirement and automatic revocation, and are not required to apply for IRS recognition of exempt status in the first place.¹¹

If You Hire a Commercial Fundraiser

Professionals your organization hires to solicit donations or advise on fundraising have their own registration obligations, and working with an unregistered one can expose your organization to regulatory scrutiny.

A commercial fundraiser for charitable purposes directly solicits or controls donated funds on behalf of a charity. Before soliciting any funds in California, a commercial fundraiser must register with the Registry and pay a $200 fee. Renewals are due by January 15 each year. Commercial fundraisers must also file a notice with the Registry at least 10 working days before launching each solicitation campaign and submit an annual financial report within 30 days of the calendar year’s close.¹²

A fundraising counsel for charitable purposes plans, advises on, or prepares materials for a solicitation but does not directly solicit or handle donated funds. Fundraising counsel must also register before providing services in California and pay the same $200 annual fee, with renewals due January 15.¹³ Verify any professional’s registration status through the Registry’s public search tool before signing a contract.

Penalties for Missing a Deadline

When an organization misses a filing deadline or fails to register, the Registry lists it as “delinquent” in its public database. That designation alone can damage donor confidence and jeopardize grant funding, since many foundations check registration status before disbursing money.

The Attorney General can impose monetary penalties of up to $1,000 per violation. After providing five days’ written notice by certified mail, penalties accrue at $100 per day until the organization corrects the problem.¹⁴

Separately, late fees of $25 per month (or partial month) begin accruing on the 31st day after the Registry mails its first delinquency letter.⁸ These late fees cannot be waived, and the Registry takes the position that charitable assets should not be used to pay them, meaning the money effectively has to come from non-charitable funds.

If penalties go unpaid, the Attorney General can suspend the organization’s registration. A suspended organization is barred from soliciting or receiving contributions in California, and no registration renewal will be processed until the fine is paid.¹⁴ Persistent non-compliance can also prompt the Franchise Tax Board to revoke state tax-exempt status, which carries a minimum $800 annual tax among other consequences.

Getting Back Into Good Standing

If your organization is delinquent or suspended but not yet revoked, the fix is procedural: file all missing RRF-1 forms along with the corresponding federal returns (or Form CT-TR-1 if applicable), pay all outstanding renewal fees, and pay the accumulated late fees. Exclude Schedule B entirely from any Form 990 submission to the Registry.⁸

Revocation is harder to unwind. A revoked organization must file a formal petition for reinstatement under California Code of Regulations, Title 11, section 346. The Registry will not review the petition until the organization has submitted all deficient filings and fees, demonstrated good standing with the IRS, the Franchise Tax Board, and the Secretary of State, explained why it failed to comply and failed to respond to Registry notices, and provided assurance that the violations will not recur.⁸ There is no guarantee the petition will be granted. Some organizations find it easier to dissolve and start fresh, though that brings its own complications around transferring charitable assets.

Set a recurring calendar reminder 30 days before each annual filing deadline. Most organizations that end up delinquent didn’t intend to skip a filing; they lost track of the date after a leadership transition or a busy grant cycle.

1
California Legislative Information. California Code Government Code 12585
2
State of California – Department of Justice – Office of the Attorney General. Initial Registration
3
California Legislative Information. California Government Code 12583
4
California Department of Justice – Office of the Attorney General. Form CT-1 Initial Registration Form
5
State of California Department of Justice. Initial Registration Form CT-1
6
State of California – Department of Justice – Office of the Attorney General. Charities
7
State of California Department of Justice – Office of the Attorney General. Annual Registration Renewal
8
State of California – Department of Justice. Delinquency
9
State of California – Department of Justice. California Code of Regulations Title 11 Sections 300-312.1
10
Internal Revenue Service. Automatic Revocation of Exemption
11
Internal Revenue Service. Churches, Integrated Auxiliaries and Conventions or Associations of Churches
12
California Legislative Information. California Code Government Code 12599
13
California Legislative Information. California Code Government Code 12599.1
14
California Legislative Information. California Code Government Code 12591.1