Non-Profit

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 (exceptions apply)

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