Starting and running a nonprofit in California

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

California Secretary of State, Business Entities (online or on paper)

Official source · checked October 21, 2026

Form

Articles of Incorporation, Nonprofit Public Benefit Corporation (Form ARTS-PB). Religious corporations use ARTS-RE and mutual benefit corporations ARTS-MU.

Official source · checked October 21, 2026

Filing fee

$30

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes. Every charitable corporation, unincorporated association, trustee or other entity holding property for charitable purposes registers with the Attorney General's Registry of Charities and Fundraisers within 30 days of first receiving charitable assets. Charities from other states register too if they do business in California (including asking Californians for donations) or hold property there.

Official source · checked October 21, 2026

Fee

$50 to register (Form CT-1, filed through the Registry's Online Filing Service).

Official source · checked October 21, 2026

Every year

File Form RRF-1 with your IRS Form 990, 990-EZ or 990-PF (or Form CT-TR-1 if you file the 990-N) within four months and 15 days after your year ends; IRS extensions are honored. The fee depends on total revenue: $25 under $50,000; $50 from $50,000 to $100,000; $75 from $100,001 to $250,000; $100 from $250,001 to $1 million; more for larger charities.

Official source · checked October 21, 2026

We couldn't confirm which organizations are exempt from registering (Government Code § 12583): the state's law site blocks automated checks, so ask the Registry.

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income (franchise) tax

Not automatic: apply to the Franchise Tax Board. Use Form 3500A if you already have an IRS determination letter, or Form 3500 if you don't. File online through MyFTB or by mail.

Official source · checked October 21, 2026

Sales tax

There's no broad sales and use tax exemption for nonprofits in California; some kinds of organizations qualify for specific exemptions.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One. The Attorney General's Guide for Charities says a public benefit corporation may legally operate with only one director (Corporations Code § 5151(a)), though most charities have three or more.

Official source · checked October 21, 2026

Every year

• California Attorney General: annual registration renewal (Form RRF-1)

  Charities registered with the California Attorney General's Registry of Charities and Fundraisers file Form RRF-1 (and the required IRS return or form) every year, due 4 months and 15 days after the fiscal year ends. If the IRS has given you an extension, the Registry honors it: file with the IRS first. Late fees are $25 per month or part of a month. California has other filings too (such as with the Franchise Tax Board and the Secretary of State), so confirm everything that applies to you with the state.

  Official source · checked October 14, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and California's in date order.

Make my California calendar

Who to ask