California Nonprofit Filing Requirements

California Nonprofit Filing Requirements

As a California 501(c)(3) tax-exempt nonprofit organization, you will have ongoing filing requirements. Here is a breakdown of the federal and California nonprofit filing requirements:

IRS Form 990N.

If your average gross receipts for the past 3 years is below $50,000, then you can file the 990N with the e-postcard here (note that the threshold used to be $25,000). Otherwise, you can file the Form 990-EZ.

CA Franchise Tax Board Form 199N.

You are required to file this form annually. It mirrors the IRS form, so there is an option to file this form via an e-postcard with the same threshold (if your 3-year average gross receipts are $50,000 or less). You can file the e-postcard here.

CA Attorney General Form RRF-1.

If you’ve already registered with the AG’s office with a Form CT-1, you’ll need to file the RRF-1 annually. You can find both the form and the instructions here.

CA Secretary of State’s Statement of Information.

Finally, you are required to file the CA Secretary of State’s Statement of Information Form SI-100. The form is to be filed within 90 days after filing your Articles, and then every other year after that. You can e-file it here.

Please note that this is a summary of federal and California nonprofit filing requirements only.


DISCLAIMER: The information in this article is provided for informational purposes only and should not be construed or relied upon as legal advice. This article may constitute attorney advertising under applicable state laws.

Hash Zahed

Hash is a business law attorney in Oakland, CA. He is passionate about using entrepreneurship as a force for good. Hash's practice focuses on assisting founders with entity formation, startup financing, employment compliance, business contracts, trademark, data privacy, and nonprofit organizations.

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