Assn Leadership

Association
Forms & Reports

**Annual forms that must and/or should be filed each year**:
Form	Filing Date	Filing Fee	Required / Recommended²
Federal IRS Form 990 form 990EZ www.irs.ustreas.gov	4 and 1/2 months after end of Fiscal Year ¹	$0	Recommended if gross receipts are under $25,000 Required if gross receipts are over $25,000
California State FTB Form 199 Form FTB 199 www.ftb.ca.gov	4 and 1/2 months after end of Fiscal Year ¹	$0	Recommended if gross receipts are under $25,000 Required if gross receipts are over $25,000
California Charitable Trust Form RRF-1 Form RRF-1 www.caag.state.ca.us	* NEW * 4 and 1/2 months after end of Fiscal Year*	$0 if gross receipts or assets are less than $100,000 $25 if gross receipts or assets are more than $100,000	Required see below
California Secretary of State Statement by Domestic Nonprofit Corporation Statement Form www.ss.ca.gov	NEW The applicable period is the month of incorporation and the preceding five calendar months	$20 every two years See below	Required If Incorporation month is Feb., April, June, Aug., Oct., or Dec.; File in even years. If Incorporation month is Jan., March, May, July, Sept., Nov.; File in odd years
California Attorney General - Dept of Justice Non-Profit Raffle Program - Application for Registration	NEW September 1 each year for the period of Sept. 1 through Aug. 31	$20	Required Registration is required prior to conducting the raffle. A financial disclosure report must be filed after each raffle event. See below

¹For example: If your Fiscal Year is from Jan-Dec, it is due May 15;
If your Fiscal Year is from Mar-Feb, it is due July 15

² Recommended - If gross receipts are under $25,000, a non-profit needs to file only every 10 years. In 10 years, officers change, the mailing address for the association has usually changed, new board members are not aware of the requirement of filing every 10 years and the old board will not remember to tell new members, etc. If the income tax returns are not filed in that 10th year, your nonprofit status can be lost, on both the State and Federal level. There is no filing fee, so it is better to get in the habit of filing every year. When the forms have been filed, make them a part of the minutes; this way all the board members are aware of the filing requirement.

** NEW **

**Statement by Domestic Nonprofit Corporation**
Effective January 1, 2000, the requirements and fees for filing the Corporate Statement of Officers changed as a result of recent legislation (SB 284, Chapter 1000, Statutes of 1999) As a result of this change, every corporation must file this form biennially (every two years) with a filing fee of $20 as required by Corporations Code Section 1502. This replaces the previous requirement to file annually (every year).
When to file Corporations with an incorporation date in odd numbered months (January, March, May, July, September, November) will be due to file on odd numbered years (2001, 2003, 2005, etc.). Corporations with an incorporation date in even numbered months (February, April, June, August, October, December) will be due to file in even numbered years (2000, 2002, 2004, etc.).
Pursuant to Section 1502, every corporation shall file a statement with the Secretary of State biennially (every two years) during the applicable filing period. The applicable period is the month the corporation was incorporated and the immediately preceding five calendar months. Once the filing requirement has been met, another statement may be filed at no charge for changes that occur between filing periods. Such statements must be filled out in their entirety.

**Statement of Resignation Form**
When an association/corporation hires or designates someone other than one of their officers as the agent for process of service, and that person no longer wants to be that agent, then this form would be completed and mailed to the Secretary of State. http://www.ss.ca.gov/business/corp/pdf/so/corp_resig.pdf

updated January 2001

**NEW**
2001 RRF-1 Notice

California Non-Profit Organizations - 501(c)(3)
Family Child Care Associations who have their nonprofit status should be receiving a notice in the mail during the month of December about filing an RRF-1 Form. If you have any questions or you did not receive this notice in the mail, you can contact the Charitable Trust by mail or by their web site. This new form takes the place of the CT-2 Form which was filed every 10 years. This new form now requires all nonprofit groups to file a RRF-1 Every Year.

If your gross receipts are more than $100,000, you must file RRF-1 and also pay a fee of $25.

under

* Changes for Filing of 2001 RRF-1

New Filing Date
The filing date has changed. RRF-1 forms are now due no later than four months and fifteen days after the end of the organization's calendar or fiscal year.

Note: RRF-1 extensions will not be granted. The RRF-1 filing requirement is independent of and not subject to any IRS 990 extensions. Do not request an extension. None will be granted.

Penalties / Fines - Assessment of a minimum tax of $800 plus interest and/or fines or filing penalties may be imposed. Sections 23153 and 23703, California Revenue and Taxation Code; Sections 12586, 12586.1 (recently enacted), and 12587, California Government Code; 11 CCR Sections 311 and 312.

Who must file a Form RRF-1?
Every charitable nonprofit corporation, association or trustee holding assets for charitable purposes that is required to register with the Attorney General's Office is also required to file Form RRF-1 annually. "Small" charities not required to pay the annual fee, and even if on extended reporting, (if you on extended reporting, you are still required to file a Form 990EZ every tenth year) must still submit Form RRF-1 annually no later than four months and fifteen days after the end of the organization's calendar or fiscal year.

Form RRF-1 can be downloaded and printed from http://caag.state.ca.us/charities/forms/pdf/rrf1a.pdf

Who must pay the fee and how?
Charities and trustees registered with the Attorney General's Registry of Charitable Trusts with gross receipts OR total assets of one hundred thousand dollars ($100,000) or more must send the $25 registration fee with the RRF-1.

How Is The Fee Paid?
Fill out the RRF-1 form and return it with a check payable to the Department of Justice and mail it together with the completed RRF-1 Form to P.O.Box 903447, Sacramento, CA 94203-4470. The canceled check is your receipt.

(editors note: be sure to make a copy of the completed RRF-1 form for your own records and keep it in your Corporate Records Book)

How Will The Fee Be Used
The law requires that the fee be used solely to operate the Attorney General's Registry of Charitable Trusts and to make charity reports available to all on the internet. New IRS regulations require charities to make copies of their form 990 available to the public on request, or to make Form 990 "widely available." Registration fees are used to cover the cost of placing all Form 990s on the Internet.

What If The Fee Is Not Paid And/Or Form RRF-1 Is Not Filed
You will not be in compliance with the law. As a result, your Form 990, 990EZ or 990PF will not be accepted for filing. You may lose your tax exemption and be assessed a minimum tax of $800, plus interest, and/or fines or filing penalties as defined in Government Code Section 12586.1.

updated January 2001

**Non-Profit Raffle Program Requirements**
Beginning July 1, 2001, charities and certain other private nonprofit organizations may conduct raffles to raise funds for beneficial or charitable purposes in California. This exception to the general constitutional prohibition against lotteries requires that at least 90 percent of the gross receipts from these raffles go directly to beneficial or charitable purposes in California. Additionally, a nonprofit organization, unless specifically exempted, must register with the Attorney General's Registry of Charitable Trusts prior to conducting the raffle and file financial disclosure reports on each raffle event. What organizations qualify and how the raffles must be conducted are governed by Penal Code Section 320.5, which was added by Senate Bill 639 (McPherson, Chapter 778, Stats. of 2000). Additional information is available in Frequently Asked Questions.
Registration Form et-NRP-1 You must fill out the 1-page nonprofit raffle registration form and include a fee of $20. The information needed on this form include: the name, address, phone, fax, and email address of the organization, the Federal Tax identification number, the Corporate number assigned by the California Secretary of State, the California Charitable Trust Identification number, and the name and title of a fiduciary, which is a person such as an officer or other individual occupying a position of responsibility in the organization. The registration is good for one year, from September 1 through August 31 (Since this new policy is effective July 1 2001, for this year only, the effective date will be July 1, 2001 through August 31, 2002). A new registration form must be filed by September 1 of each year that you expect to conduct a raffle.
Nonprofit Raffle Report Form et-NRP-2 After each raffle, you must submit a 2-page Nonprofit Raffle Report. The records you need to fill out this report include: the date and location of the raffle, the total funds received from the raffle, the total expenses for conducting the raffle, and the purpose for which the raffle proceeds were used or the amount and the organization to which proceeds were directed. A separate report must be filled out for each raffle conducted. All reports must be filed no later than September 1 of each year for activities in the current registration period.

Revised July 2001

A THANK YOU to Nancy Wyatt for furnishing the direct links to the forms listed above.