Can Your Organization Survive an IRS Audit?
A California Nonprofit Compliance Checklist
CalNonprofits Compliance Checklist
The California Association of Nonprofits (CalNonprofits) is a statewide “chamber of commerce” for nonprofits that provides advocacy and resources. One such resource is the Nonprofit Compliance Checklist, which provides a comprehensive list of all state and federal forms charities are required to file.
The Nonprofit Compliance Checklist provides direct links to the forms you need to complete and the websites where you can submit the forms, and breaks down reporting requirements by the size of your organization’s annual budget. The checklist also provides a list of forms that charities may be required to file under special circumstances, including forms that must be filed if your organization is planning to hold a raffle.
Here’s a summary of CalNonprofits’ compliance checklist:
| Level of Gov’t | Agency | Form Name | Form Purpose/Title | Fee | Due | Nonprofits | Churches |
| Federal | IRS |
Form 990, Form 990-EZ, or Form 990-N |
Return of Organization Exempt from Income Tax | N/A | on or before the 15th day of the fifth month after the close of the org’s taxable year | Required | Optional |
| State of CA | Attorney General’s Office |
Form RRF-1 and/or Form CT-TR-1 |
Annual Registration Renewal Fee Report | $25-$1,200, depending on size of organization | on or before the 15th day of the fifth month after the close of your org’s taxable year | Required | Required if registered with AGO |
| State of CA | Franchise Tax Board | Form FTB-199 or Form FTB-199N | Exempt Organization Annual Information Return | N/A | on or before four months and 15 days after the close of the org’s calendar or fiscal year. | Required | Required under certain circumstances |
| State of CA | Secretary of State | Form SI-100 | Statement of Information | $20 | Every two years during the calendar month that the Articles of Incorporation were filed | Required | Required |
Unsure if you’ve missed any state filings?
If you’re unsure if your organization has missed any state of California filings, you can check your status by following this link to the State Registry of Charitable Trusts and searching by your organization name or EIN number.
Your status will show as “Current,” “Delinquent,” “Not Registered,” or “Suspended.” You will also be able to view your organization’s filings and correspondence history, which includes all past filed RRF-1 Forms, as well as your renewal/expiration date.
Churches and other religious exempt charities are included in the State Registry of Charitable Trusts database, but do not show any filings and correspondence history.
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