California Attorney General’s Office Updated Registration Requirements & Forms

How Your Nonprofit Can Stay Up to Date on Your Annual Filings with the Attorney General

Is your California charitable organization registered and up to date with its annual filings with the Attorney General’s office? You’ll want to make a note of the new filing requirement for certain organizations and the updated registration form, CT-1.

Registration Requirement for Holding Assets for Charitable Purposes

Every charitable nonprofit corporation, unincorporated association, charitable trustee, and other legal entities holding assets (cash or other forms of property) for charitable purposes, must file with the California Attorney General an initial registration form Form CT-1 and other documents required by law. The initial registration must be filed within 30 days of first receiving charitable assets. The Form CT-1 is a one-time form. Effective February 1, 2020, the Attorney General’s office updated the initial registration form. Form CT-1 now requires additional information such as DBAs and prior enforcement actions.

Initial registration and annual renewal reporting also apply to all foreign charitable organizations (i.e., corporations formed under the laws of other states) doing business or holding property in California for charitable purposes.

Organizations Exempt from CT-1 Registration

Certain organizations, such as the following, are exempt from the Attorney General’s CT-1 registration requirements:

1. A government agency;

2. A religious corporation sole;

3. A cemetery corporation regulated under Chapter 19 of Division 3 of the Business and Professions Code;

4. A political committee defined in Section 82013 of the California Government Code which is required to and which does file with the Secretary of State any statement pursuant to the provision of Article 2 (commencing with Section 84200) of Chapter 4 of Title 9;

5. A charitable corporation organized and operated primarily as a religious organization, educational institution or hospital;

6. A health care service plan that is licensed pursuant to Section 1349 of the Health and Safety Code and reports annually to the Department of Managed Health Care; and

7. Corporate trustees which are subject to the jurisdiction of the Commissioner of Financial Institutions of the State of California or to the Comptroller of Currency of the United States.

Annual Registration Renewal Requirement (RRF-1)

Every charitable nonprofit corporation, unincorporated association or trustee holding assets for charitable purposes that is required to register with the California Attorney General’s Office is also required to file an Annual Registration Renewal Fee Report (RRF-1). The purpose of the Form RRF-1, as stated on the form itself, is “to assist the Attorney General’s office with early detection of charity fiscal mismanagement and unlawful diversion of charitable assets.”

The Form RRF-1 must be filed no later than four months and fifteen days after the close of the organization’s calendar or fiscal year. An entity whose registration is delinquent or has been suspended or revoked is not in good standing with the Registry and is prohibited from engaging in conduct for which registration is required, including solicitation for charitable purposes. Failure to file the Form RRF-1 could result in the loss of California tax-exempt status. Charities previously registered and in good standing with the Attorney General's office may now use the Attorney General's registration online renewal system.

Effective February 1, 2020, the Attorney General’s office revised Part A of Form RRF-1, requiring charities report the total amount of noncash donations.

The Attorney General’s Registry of Charitable Trust’s website offers a webinar regarding the annual registration requirement.

Extensions of Time to File Annual Renewal

Extensions of time for filing the RRF-1 will be allowed if an organization has received an extension from the IRS for filing the IRS Form 990, 990-PF, or 990-EZ. An organization shall file both forms (RRF-1 and CT-TR1 (if applicable), and IRS Form 990, 990-PF, or 990-EZ) with the Registry of Charitable Trusts at the same time, along with copies of all requests to the IRS for an extension and, where approval of the extension is not automatic, a copy of each approved extension request. The Form 990-N due date cannot be extended.

New Form CT-TR-1 Annual Treasurer’s Report

Effective February 1, 2020, the Attorney General's Registry of Charitable Trusts requires charities with annual revenue under $50,000 must file Form CT-TR-1 treasurer's report annual along with Form RRF-1 when they renew their registration. Private foundations are not required to file Form CT-TR-1 and instead must file IRS Form 990-PF with the Form RRF-1. The CT-TR-1 filing requirement does not apply to nonprofit organizations exempt from registration with the Attorney General’s office.

Have More Questions? We Can Help!

If you are a tax-exempt organization and have questions regarding registration or annual renewal filings with the Attorney General’s office, please contact Jonathan Grissom, an attorney specializing in California nonprofits.