Non-profit organization, NPO

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	Looking for help on Non-Profit Organization
	Annual Filings for California Nonprofit Organizations

Looking for help to structure or organize your non-profit entity?

Directing a non-profit organization (NPO) requires knowledge of federal and state income tax compliance and filing requirements with certain state agencies. As a fiduciary of a non-profit organization, you assume responsibility for the proper reporting and expending of public contributions, as well as complying with various state business law regulations.

We can assist you with your non-profit organization audit compliance requirements as well as your federal and state income tax inquiries, and in complying with governmental non-profit organization audit requirements required under the Single Audit Act.

Our clients include non-profit organization entities in multi-family housing projects, including section 202 and 811.

Annual Filings for California Nonprofit Organizations

Effective January 1, 2005, California has implemented the Nonprofit Integrity Act of 2004 (SB 1262) designed to tighten financial management and governance of charities and non-profit organization and prevent fundraising abuses by non-profit organizations. Visit the California Attorney General's publication "Guide to the Nonprofit Integrity Act of 2004."

1. California Attorney General

Form: Form RRF-1

Due Date: 4½ months after end of fiscal year

Registry of Charitable Trusts

PO Box 903447

Sacramento, CA 94203-4470

Information: (916) 445-2021

Web Site:ag.ca.gov/charities

Filing Fee: $0-300 (depending on revenues)


:	If gross receipts or total assets are over $25,000, file IRS Form 990, 990-EZ or 990-PF.

	If gross receipts between $20,000 and $100,000, filing fee is $25; between $100,001 and $250,000, filing fee is $50; between $250,001 and $1 million, filing fee is $75; between $1,000,001 and $50 million, filing fee is $150 - $300, depending on gross receipt level.
	Charitable corporations organized and operated primarily as hospitals, schools, or religious organizations are exempt from filing.

2. Internal Revenue Service

Form: Annual Return Form 990

Due Date: 4½ months after end of fiscal year

Internal Revenue Service

Ogden, UT 84201-0027

Information: (800) 829-1040

Forms: (800) 829-3676

Web Site:http://www.irs.gov/charities

Filing Fee: $0


Public Charities:	If revenues under $25,000, no filing due.
	If revenues between $25,000 and $100,000,
	submit Form 990EZ.
Private Foundations:	Submit Form 990PF, regardless of revenues .

3. California Franchise Tax Board

Form: Form 199 (Exempt Organization Annual Information Return)

Due Date: 4 ½ months after end of fiscal year

Franchise Tax Board

PO Box 942857

Sacramento, CA 94257-0701

Phone: (916) 845-4171

Web Site: www.ftb.ca.gov

Filing Fee: $10*

Form: Form 109 (Exempt Organization Business Income Tax Return)

Due Date: 4½ months after end of fiscal year

4. California Attorney General

Form: Independently Audited Financial Statements

Due Date: 9 months after end of fiscal year

Web Site:ag.ca.gov/charities

Filing Fee: $0


Note:	Only charitable corporations with gross revenues of $2 million or
	more in a fiscal year are subject to this requirement.

5. California Secretary of State

Form: Form SI-100 (Statement of Information)

Due Date: Bi-annually before the end of the calendar month during which the original Articles of Incorporation were filed.

Web Site: www.ss.ca.gov

Filing Fee: $20

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CA Attorney General

Small tax-exempt organization require to file 990-N

California's registration and reporting requirements are based on how the organization is incorporated, not the subsection of Internal Revenue Code 501(c) under which exemption from taxation was granted by the IRS.

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