Thinking of Dissolving Your Nonprofit Corporation?


A California nonprofit corporation that decides to close operations must take certain steps to dissolve and distribute any remaining assets.

These steps apply after the nonprofit corporation’s board of directors or its membership votes to cease operations but before any remaining assets are distributed.

The process for winding down the nonprofit corporation involves various governmental agencies, including the California Attorney General’s Office, Secretary of State, Franchise Tax Board, and Internal Revenue Service.

Prior to disposing of any remaining assets, the nonprofit corporation must provide notice of the dissolution to the Attorney General’s office and request a waiver of objections. A copy of the Attorney General’s waiver of objections letter must be submitted with the Certificate of Dissolution when filed with the Secretary of State. The Attorney General’s office publishes a General Guide for Dissolving a Nonprofit Corporation, which briefly outlines steps to dissolving a nonprofit corporation.

Legal Services for Dissolving a Nonprofit

If you require assistance with dissolving your nonprofit organization, please contact Henderson, Caverly, Pum & Trytten LLP in San Diego. Our Nonprofit Organizations Practice Group specializes in the legal representation of nonprofit organizations and has extensive experience in guiding nonprofits through the dissolution process.