Required Annual Filings

  • IRS Form 990/990-EZ/990N* (version of form dependent on organization’s gross receipts)
  • CA Franchise Tax Board Form 199/199N* (version of form dependent on organization’s gross receipts)
  • CA Attorney General Registry of Charitable Trust Form RRF-1 and Form CT-TR-1*

*IRS Form 990N & CA FTB Form 199N Only for organizations with gross receipts <50k

Note- As a 501(c)(3), you are exempt from income tax, but if the returns are filed late, there is a $20 per day penalty

Other Possible Required Filings

  • CA Secretary of State Statement of Information Form SI-100
    1. Due every other year at the end of the month the entity was incorporated. For example, if your organization’s incorporation date was 8/29/2016, your filing would be due at the end of August for every even year.
    2. This is the form that banks often refer to when verifying change of signers. You may need to file an updated SI-100 on years in which it is not due to reflect the change of officers.
    3. The Secretary of State recently revamped their online filing website to make it more secure for users. You may have issues logging in if you did not receive a security code, and this should be looked into/remedied ASAP.
  • IRS Form 1099s
    1. Required by organizations who pay over $600 for goods and services to UNINCORPORATED individuals over a calendar year. For example, you pay a choreographer $1,200 in the year 2021. The choreographer does this work on the side for some extra income and has not formed a corporation for this work. A 1099 should be issued.
    2. 1099 filings need to be filed by 1/31 every year
    3. Reimbursement payments and payments to the district do not require 1099 filings
  • CA Attorney General Raffle Registration Form CT-NRP-1 and Raffle Report Form CT-NRP-2
    1. Raffle Registration Period is from 9/1-8/31
    2. $30 registration fee
    3. Expect 30-90 days to process filings
    4. Other raffle considerations-
    5. You CANNOT host a 50/50 raffle. To be in compliance as a nonprofit hosting a raffle, the proceeds need to meet 90/10.
    6. Silent Auctions do not require to be registered, as they are not a game of chance. The bidder has complete control over how much they are willing to pay, and therefore their control of the outcome.

Other Compliance Considerations

  • General Liability and Directors & Officers Insurance Policies in place
  • Consider implementing/reviewing Internal Control policies for the handling of cash, reconciliation of accounts, etc.
  • The general consequence for not filing any of the above, or not paying any filing fees/penalties issued is the loss of tax-exempt status.
  • Donor Letters
    1. Ex 1: Paying for your child’s plane ticket to Florida for nationals – don’t issue
    2. Ex 2: Paying the voluntary participation dues – don’t issue, between donor and their CPA
    3. Ex 3: Donating $5,000 to the program – yes, issue donor letter