Is Your Nonprofit Organization Compliant with the Attorney General’s Office?
Form RRF-1 Filing Requirement
Every charitable nonprofit corporation, unincorporated association, or trustee holding assets for charitable purposes that is required to register with the Attorney General's Office is also required to annually file Form RRF-1 Annual Registration Renewal Fee Report regardless of whether the corporation files Form 990s annually or is on extended reporting.
Charities with total gross revenue or assets of $25,000 or more must file a copy of the IRS Form 990, 990-EZ, or 990-PF and attachments with the Attorney General's Registry of Charitable Trusts. IRS Form 990-N and Form 199/199-N are not required by the Attorney General’s office.
Charities and trustees registered with the Registry of Charitable Trusts must file the appropriate registration renewal fee with the Form RRF-1 based on the registrant's gross annual revenue for the preceding fiscal year. See Form RRF-1 for the annual renewal fee schedule.
Due Date for Annual Renewal Filings
Form RRF-1, with the applicable renewal fee, and IRS Form 990/990-EZ/990-PF are due 4 months and 15 days after the end of the charitable organization's fiscal year unless an IRS extension has been granted. A charitable organization that has been granted an extension from the IRS is not required to submit Form RRF-1 and the renewal fee until the IRS Form 990 filing has been completed. If your organization has obtained an extension from the IRS, it should file with the Registry of Charitable Trusts, as one complete package, the IRS Form 990, a copy of the IRS extension letter, the Form RRF-1, and the applicable renewal fees.
When a charitable organization fails to submit complete Form RRF-1 filings for each fiscal year, its status on the Attorney General's Registry of Charitable Trusts will be listed as Delinquent. If the delinquency is not remedied, the Registry status will be further changed to Suspended, and/or Revoked. A charitable organization that is not in good standing with the Registry of Charitable Trusts may not operate or solicit donations in California. (Cal. Code of Regs., title 11, § 999.9.4.) If your charitable organization received a delinquency letter it is because it has not filed one or more of the required annual reports with the Registry.
The Attorney General’s Office hosted, and has made available, a webinar providing step by step instructions for remedying a delinquent status. The webinar also includes the filing requirements, details about Form RRF-1, and how to check an organization’s status using the Registry Verification Search tool. The webinar video is available on the California Department of Justice's YouTube Channel.
Need Assistance Curing a Delinquency?
If you require assistance in communicating with the Attorney General’s office to cure a delinquent status for your nonprofit organization, please contact our team of nonprofit attorneys at Henderson, Caverly, Pum & Trytten LLP. We regularly assist clients with matters concerning the Attorney General’s Registry of Charity Trusts, including initial registration, providing various notices, and curing delinquencies. We can be reached at (858) 755-3000 or email us via the contact button below.