Last Updated: August 2026 - Reflects current CA FTB and Attorney General requirements
California Nonprofit Filing Requirements - Overview
California nonprofits must stay compliant with three separate state agencies — the Secretary of State, the Attorney General's Registry, and the Franchise Tax Board (FTB). Missing any one can lead to penalties or loss of tax-exempt status. This guide covers every requirement in one place.
Secretary of State
Incorporate your nonprofit and maintain biennial status filings to legally operate in California.
Attorney General
Register your charity and renew annually with the AG's Registry of Charitable Trusts.
Franchise Tax Board
File your annual exempt organization return (Form 199N, 199, or 109) with the
FTB each year.
| Requirement | Secretary of State | Attorney General | Franchise Tax Board |
|---|---|---|---|
| Forms | Articles of Incorporation + Form SI-100 | Form CT-1 (initial) + Form RRF-1 (annual) | FTB 199N / CA Form 199 / CA Form 109 |
| Due Date | Before operating; SI-100 every 2 years | CT-1 within 30 days of assets; RRF-1 15th day of 4th month annually | 15th day of 5th month after fiscal year ends |
| Filing Fee | $30 incorporation; $20 SI-100 | $50 registration; $25–$1,200 renewal | No filing fee |
One solution for every nonprofit filing
From Federal 990 forms to California filing requirements,
Tax990 helps you file with confidence.
How to Start and Register a Nonprofit in California
Follow these five steps in order to properly establish your California nonprofit and maintain good standing with all three state agencies.
Register with the California Secretary of State
Submit Articles of Incorporation for a Nonprofit Public Benefit Corporation via BizFile Online. Include your corporate name, business address, service of process, purpose statement, and additional statement.
Access BizFile OnlineRegister with the California Attorney General (Form CT-1)
All charitable corporations, unincorporated associations, and charitable trustees must file Form CT-1 with the AG's Registry of Charitable Trusts within 30 days of first receiving charitable assets.
Download Form CT-1 (PDF)Apply for California State Tax-Exempt Status
Federal IRS exemption does not automatically apply in California. With your IRS determination letter: file FTB Form 3500A (free). Without an IRS letter: file FTB Form 3500 ($25). Your organization remains taxable until California grants exemption.
Apply for tax exemptionFile Form SI-100 - Statement of Information
Within 90 days of initial registration, and every two years thereafter, submit Form SI-100 with the Secretary of State to keep your organization's public information current.
Access BizFile OnlineMeet Annual Filing Requirements Each Year
Once established, file annually with both the Attorney General (Form RRF-1) and the FTB (Form 199N, 199, or 109 based on gross receipts).
View Annual Filing RequirementsHow to Obtain California State Tax-Exempt Status
Federal 501(c)(3) recognition does not automatically exempt your organization from California taxes. You must apply separately with the CA Franchise Tax Board using one of the two options below.
FTB Form 3500A
FREE
Requires a valid IRS determination letter. Submit Form 3500A along with a copy of the federal letter. California recognizes exemptions under IRC Sections 501(c)(3), (4), (5), (6), (7), and (19).
FTB Form 3500
$25
File if you do not yet have an IRS determination letter. Your organization remains taxable until the FTB issues its exemption letter - apply early.
How to Get a Copy of Your IRS Determination Letter
Issued on or after Jan 1, 2014: download free from the IRS TEOS tool. Issued before Jan 1, 2014: submit Form 4506-B to the IRS.
California Nonprofit Annual Filing Requirements
Every year, California nonprofits must file with two separate agencies: the Attorney General's Registry (Form RRF-1) and the Franchise Tax Board (Form 199N, 199, or 109). Missing either can result in penalties or loss of exempt status.
Attorney General Annual Renewal - Form RRF-1
All registered California charities must file Form RRF-1 with the AG's Registry of Charities and Fundraisers each year, along with the applicable renewal fee and one of:
- A copy of your filed IRS Form 990, 990-EZ, or 990-PF (if required to file with the IRS), or
- Form CT-TR-1 (Annual Treasurer's Report) if not required to file Form 990/990-EZ.
Annual Renewal Deadline
Form RRF-1 is due no later than 4 months and 15 days after your fiscal year ends. For calendar-year organizations the deadline is April 15th every year.
Which FTB Form Does Your Nonprofit File?
Your required FTB form depends on your organization's gross receipts. Use the cards below to find
your form:
Form 199 (Annual Return)
Gross receipts more than $50,000, or private foundations regardless of receipts.
E-file with Tax990Form SI-100 (Statement of Information)
All CA nonprofits - filed with the Secretary of State every 2 years.
File at BizFileCalifornia Nonprofit Filing Deadlines
Deadlines vary by form and fiscal year-end. Below are the 2025 deadlines for calendar-year organizations (fiscal year ending December 31).
Form RRF-1
Apr 15
4 months & 15 days after fiscal year ends
Form 199N/199/109
May 15
15th day of 5th month after fiscal year ends
Form SI-100
Every 2 Years
Within 90 days of registration, then biennially
For organizations with a non-calendar fiscal year, use Tax990's Due Date Calculator to find your exact deadline.
How to File California Nonprofit Tax Returns
Different forms have different filing methods. Here's exactly how to file each one.
Filing FTB 199N (e-Postcard)
FTB 199N can only be filed online through the California FTB e-Postcard system - no paper option. Free. You'll need your EIN, fiscal year-end, and confirmation of receipts ≤ $50,000.
File at FTB.ca.govE-File CA Form 199 with Tax990 (FTB-Approved)
Tax990 is an FTB-approved e-file provider for CA Form 199. Data auto-copies from your accepted IRS 990 - no re-entry. Built-in error checks and instant FTB acceptance confirmation.
E-File CA Form 199 with Tax990E-File CA Form 109 with Tax990
If your nonprofit has unrelated business income of $1,000 or more, file CA Form 109 alongside your CA Form 199 and federal Form 990-T — all in the same Tax990 account.
E-File CA Form 109Filing CA Form 199 or 109 by Paper - FTB Mailing Addresses
Form 199 / 109 with payment:
PO Box 942857,
Sacramento,
CA 94257-0501.
E-filed return - payment voucher (FTB 3586):
PO Box 942857,
Sacramento,
CA 94257-0531.
Form 109 without payment / requesting refund:
PO Box 942857,
Sacramento,
CA 94257-0500.
Submitting Form RRF-1 (AG Annual Renewal)
Use the CA Attorney General's Online Renewal System, or mail Form RRF-1 with your IRS 990 copy (or Form CT-TR-1) and renewal fee to:
P.O. Box 903447,
Sacramento,
CA 94203-4470.
Penalties for Late Filing and
Non-Renewal
Failing to meet California nonprofit deadlines can result in financial penalties and loss of tax-exempt status. Here's exactly what you're risking:
Late Filing - CA Form 199
$5 / month
Per month or part of a month late. Capped at a maximum of $40 total.
Non-Renewal with Attorney General
Delinquent
Organization is listed as delinquent with the AG, leading to loss of California tax-exempt status.
Loss of Federal Tax-Exempt Status
If your organization fails to file its required federal Form 990-series returns for three consecutive tax years, the IRS will automatically revoke its federal tax-exempt status. The organization must then apply for reinstatement to regain its tax-exempt status and continue meeting its federal filing requirements.
Spend less time filing, more time on your mission
Prepare and file your federal and California nonprofit returns, with auto-filled data,
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Frequently Asked Questions
Yes. Most California nonprofits must satisfy both federal and state filing requirements. Depending on your organization's activities and revenue, you may need to file the appropriate IRS Form 990 series along with California forms such as Form 199, Form 109, FTB 199-N, Form RRF-1, or Form CT-TR-1. The exact filing requirements depend on your organization's eligibility and annual gross receipts.
FTB 199-N (California e-Postcard) is generally for tax-exempt organizations with annual gross receipts normally $50,000 or less. Organizations with gross receipts exceeding $50,000 generally file California Form 199 instead.
Yes. Most charitable organizations registered with the California Attorney General's Registry of Charities and Fundraisers must file an annual renewal by submitting Form RRF-1 with the required supporting documents and applicable renewal fee.
Missing a required filing deadline can result in penalties, delinquent status, or the loss of tax-exempt benefits, depending on the filing involved. Filing the required returns and renewals on time helps keep your organization compliant with both the IRS and California agencies.
Yes. Many nonprofit filing requirements can be completed electronically. IRS Form 990 series returns must generally be e-filed, and California also offers online filing options for certain state filings through the appropriate agencies.
Article Sources
This guide references official California and federal government sources only.
- Articles of Incorporation — CA Secretary of State BizFile Online
- FTB 199N — California e-Postcard (FTB.ca.gov)
- Form 199 — CA Exempt Organization Annual Information Return
- FTB Form 109 — CA Exempt Organization Business Income Tax Return
- Form SI-100 — Secretary of State Statement of Information
- Form CT-1 — Initial Registration, CA Attorney General
- Form RRF-1 — Annual Registration Renewal, CA Attorney General
- Form CT-TR-1 — Annual Treasurer's Report, CA Attorney General
- FTB Form 3500 — Exemption Application
- FTB Form 3500A — Submission of Exemption Request