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The California Annual Registration Renewal Fee Report Form RRF-1 plays a crucial role in maintaining transparency and accountability within charitable organizations operating in the state. Required annually by the Registry of Charitable Trusts, this form must be submitted four months and fifteen days after the end of an organization’s accounting period. It includes essential financial data, such as total revenue, program expenses, and total assets, ensuring that the Attorney General's office can monitor the fiscal health of charities. Organizations must also disclose specific transactions and any issues that may have arisen during the reporting period, such as financial misconduct or the use of commercial fundraisers. Additionally, the form outlines a tiered fee structure based on revenue, which all organizations must include when filing. Noncompliance can result in severe penalties, including loss of tax-exempt status. Delays in submission could lead to mandatory assessments and fines, emphasizing the importance of adherence to deadlines and accurate reporting.

Ca Rrf 1 Example

STATE OF CALIFORNIA

RRF-1

(Rev. 02/2021)

MAIL TO:

Registry of Charitable Trusts P.O. Box 903447 Sacramento, CA 94203-4470

STREET ADDRESS: 1300 I Street Sacramento, CA 95814 (916) 210-6400

WEBSITE ADDRESS: www.oag.ca.gov/charities

ANNUAL REGISTRATION RENEWAL FEE REPORT

TO ATTORNEY GENERAL OF CALIFORNIA

Sections 12586 and 12587, California Government Code 11 Cal. Code Regs. sections 301-306, 309, 311, and 312

Failure to submit this report annually no later than four months and fifteen days after the end of the organization's accounting period may result in the loss of tax exemption and the assessment of a minimum tax of $800, plus interest, and/or fines or filing penalties. Revenue & Taxation Code section 23703; Government Code section 12586.1. IRS extensions will be honored.

DEPARTMENT OF JUSTICE

PAGE 1 of 5

(For Registry Use Only)

Name of Organization

List all DBAs and names the organization uses or has used

Address (Number and Street)

City or Town, State, and ZIP Code

Telephone Number

E-mail Address

Check if:

Change of address

Amended report

State Charity Registration Number

Corporation or Organization No.

Federal Employer ID No.

ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, 311, and 312)

Make Check Payable to Department of Justice

Total Revenue

Fee

Less than $50,000

$25

Between $50,000 and $100,000

$50

Between $100,001 and $250,000

$75

Total Revenue

Fee

Between $250,001 and $1 million

$100

Between $1,000,001 and $5 million

$200

Between $5,000,001 and $20 million $400

Total Revenue

Fee

Between $20,000,001 and $100 million

$800

Between $100,000,001 and $500 million

$1,000

Greater than $500 million

$1,200

PART A - ACTIVITIES

For your most recent full accounting period (beginning

/

/

 

 

ending

/

/

) list:

Total Revenue $

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Noncash Contributions $

 

 

 

Total Assets $

(including noncash contributions)

 

 

 

Program Expenses $

 

 

 

 

 

 

Total Expenses $

 

 

 

 

 

 

 

PART B - STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT

Note:

All questions must be answered. If you answer "yes" to any of the questions below, you must attach a separate page

 

providing an explanation and details for each "yes" response. Please review RRF-1 instructions for information required.

Yes

No

1.During this reporting period, were there any contracts, loans, leases or other financial transactions between the organization and any officer, director or trustee thereof, either directly or with an entity in which any such officer, director or trustee had any financial interest?

2.During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization's charitable property or funds?

3.During this reporting period, were any organization funds used to pay any penalty, fine or judgment?

4.During this reporting period, were the services of a commercial fundraiser, fundraising counsel for charitable purposes, or commercial coventurer used?

5.During this reporting period, did the organization receive any governmental funding?

6.During this reporting period, did the organization hold a raffle for charitable purposes?

7.Does the organization conduct a vehicle donation program?

8.Did the organization conduct an independent audit and prepare audited financial statements in accordance with generally accepted accounting principles for this reporting period?

9.At the end of this reporting period, did the organization hold restricted net assets, while reporting negative unrestricted net assets?

I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and belief, the content is true, correct and complete, and I am authorized to sign.

Signature of Authorized Agent

Printed Name

Title

Date

STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE

RRF-1

PAGE 2 of 5

(Rev. 02/2021)

 

Office of the Attorney General

Registry of Charitable Trusts

Privacy Notice

As Required by Civil Code § 1798.17

Collection and Use of Personal Information. The Attorney General's Registry of Charitable Trusts (Registry), a part of the Public Rights Division, collects the information requested on this form as authorized by the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Gov. Code § 12580 et seq.) and regulations adopted pursuant to the Act (Cal. Code Regs., tit. 11, §§ 300-316). The Registry uses the information in the administration and enforcement of the Act, including to register, renew, or update your organization's registration or to prepare reports pursuant to the Act. The Attorney General may also use the information for additional purposes, including in support of investigations and law enforcement actions, providing public access to information as required by the Act (Gov. Code §§ 12587, 12587.1, 12590), and making referrals to other law enforcement agencies. Any personal information collected by state agencies is subject to the limitations in the Information Practices Act and state policy. The Department of Justice's general privacy policy is available at www.oag.ca.gov/ privacy-policy.

Providing Personal Information. All the personal information requested in the form must be provided. An incomplete submission may result in the Registry not accepting the form, and cause your organization to be out of compliance with legal requirements to operate in California.

Access to Your Information. The completed form is a public filing that will be made available on the Attorney General's website at www.oag.ca.gov/charities pursuant to the public access requirements of the Act. You may review the records maintained by the Registry that contain your personal information, as permitted by the Information Practices Act. See below for contact information.

Possible Disclosure of Personal Information. In order to process the applicable registration, renewal, registration update, application, or report, we may need to share the information on this form with other government agencies. We may also share the information to further an investigation, including an investigation by other government or law enforcement agencies. In addition, the information is available and searchable on the Attorney General's website.

The information provided may also be disclosed in the following circumstances:

·With other persons or agencies where necessary to perform their legal duties, and their use of your information is compatible and complies with state law, such as for investigations or for licensing, certification, or regulatory purposes;

·To another government agency consistent with state or federal law.

Contact Information. For questions about this notice or access to your records, contact the Registrar of Charitable Trusts, 1300 I Street, Sacramento, CA 95814 at rct@doj.ca.gov or (916) 210-6400.

STATE OF CALIFORNIA RRF-1 Instructions (Rev. 02/2021)

MAIL TO:

Registry of Charitable Trusts P.O. Box 903447 Sacramento, CA 94203-4470 (916) 210-6400

WEBSITE ADDRESS: www.oag.ca.gov/charities

DEPARTMENT OF JUSTICE

Page 3 of 5

INSTRUCTION FOR FILING

ANNUAL REGISTRATION RENEWAL FEE REPORT

TO ATTORNEY GENERAL OF CALIFORNIA

Section 12586 and 12587, California Government Code 11 Cal. Code Regs. section 301-306, 309, 311 and 312

(FORM RRF-1)

The purpose of the Annual Registration Renewal Fee Report (Form RRF-1) is to assist the Attorney General's Office with early detection of charity fiscal mismanagement and unlawful diversion of charitable assets.

WHO MUST FILE A FORM RRF-1?

Every charitable nonprofit corporation, unincorporated association or trustee holding assets for charitable purposes that is required to register with the Attorney General's Office is also required to annually file Form RRF-1, even if the corporation does not file Form 990s annually or is on extended reporting with the Internal Revenue Service. Only those charitable entities and trustees required by law to register with the Attorney General are required to file Form RRF-1. Entities exempt from the filing requirement include:

(1)a government agency,

(2)a religious corporation sole,

(3)a cemetery corporation regulated under Chapter

12 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 provisions 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,

(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. However, for testamentary trusts, such trustees should file a copy of a complete annual financial summary which is prepared in the ordinary course of business. See Probate Code sections 16060-16063.

WHAT TO FILE

ALL REGISTRANTS, regardless of the amount of total revenue, must file Form RRF-1 with the Attorney General's Registry of Charitable Trusts no later than four months and fifteen days after the organization's accounting period ends (May 15 for calendar year filers).

A copy of IRS Form 990, 990-PF, 990-EZ, or 1120 as filed with IRS, together with all attachments and schedules, must be filed with the Attorney General's Registry of Charitable Trusts, together with Form RRF-1. Schedule B is not required. Organizations whose revenue falls below the threshold for filing IRS Form 990-EZ shall file Form RRF-1 with the Registry, together with a treasurer's report (CT-TR-1) sufficient to identify and account for revenue, assets and disbursements. [See instructions for Form CT-TR-1.]

EXTENSIONS FOR FILING

Extensions of time for filing Form RRF-1 will be allowed if an organization has received an extension from the Internal Revenue Service for filing the IRS Form 990, 990-PF, 990- EZ, or 1120. An organization shall file both forms (RRF-1 and IRS Form 990, 990-PF, 990-EZ, or 1120) with the Registry of Charitable Trusts at the same time, together with (1) the applicable renewal fee; and (2) a copy of all requests to IRS for an extension and, where approval of the extension is not automatic, a copy of each approved extension request. IT IS NOT NECESSARY TO SEND A COPY OF THE EXTENSION REQUEST PRIOR TO FILING THE REPORT.

ANNUAL REGISTRATION RENEWAL FEE

All registrants must include with Form RRF-1 the appropriate registration renewal fee based on the registrant's total revenue (the reported total revenue on Form 990, 990-PF,

990-EZ, or CT-TR-1) for the preceding fiscal year, as follows:

Total Revenue

Fee

Less than $50,000

$25

Between $50,000 and $100,000

$50

Between $100,001 and $250,000

$75

Between $250,001 and $1 million

$100

Between $1,000,001 and $5 million

$200

Between $5,000,001 and $20 million

$400

Between $20,000,001 and $100 million

$800

Between $100,000,001 and $500 million

$1,000

Greater than $500 million

$1,200

NOTE: A REGISTRATION FEE IS NOT DUE WITH AN AMENDED REPORT FOR ANY REPORT PERIOD IN WHICH A FEE HAS ALREADY BEEN PAID UNLESS AN AMENDED REPORT CHANGES THE AMOUNT OF THE FEE DUE.

STATE OF CALIFORNIA RRF-1 Instructions (Rev. 02/2021)

STATE CHARITY REGISTRATION NUMBER

The State Charity Registration Number is the Charitable Trust (CT) number assigned to an organization by the Registry of Charitable Trusts at the time of registration. If you do not know the organization's State Charity Registration Number, you may look it up using the Registry Search feature on the Attorney General's website at www.oag.ca.gov/charities. If you are unable to locate the State Charity Registration Number, leave that line blank and Registry staff will insert the number when it is received in the Registry of Charitable Trusts.

OTHER IDENTIFICATION NUMBERS

The corporation number is a seven-digit number assigned by the Office of the Secretary of State and is stamped on the organization's articles of incorporation.

The organization number is a seven-digit number assigned by the Franchise Tax Board for non-corporate entities.

The Federal Employer Identification Number is a nine-digit number assigned by the Internal Revenue Service.

The following will assist you in responding to the questions on Form RRF-1:

PART A

Provide the beginning and ending dates of the most recent full accounting period (Month/Day/Year). An accounting period may be by calendar year (ex: 01/01/2016-12/31/2016) or by fiscal year (ex: 07/01/2016-06/30/2017).

For each amount, report only whole dollars without rounding (e.g., $100.99 should be reported as $100).

Total Revenue - is the amount earned and received during the current year and it includes all contributions (including noncash contributions), gifts, grants, investment income, membership dues, program service revenues, special event revenue, and other revenue. For charities reporting to the IRS it is the amount reported as total revenue on IRS Form 990, Part 1, line 12; IRS Form 990-EZ, Part 1, line 9; IRS Form 990-PF, Part 1, line 12.

Noncash Contributions - Are noncash donations made to a charity. Common examples are donations of food, clothing, equipment, pharmaceutical and medical supplies. Noncash contributions exclude contributions made by cash, check, electronic funds transfer, debit card, credit card, or payroll deduction. For charities reporting to the IRS it is the amount reported to the IRS Form 990, Part VIII, line 1g.

DEPARTMENT OF JUSTICE

Page 4 of 5

Total Assets - Are resources owned by the charity which have current or future economic value that can be measured. For charities reporting to the IRS it is the amount reported in IRS Form 990, Part X, line 16, column (B); IRS Form 990-EZ, Part II, line 25, column (B); and IRS Form 990-PF, Part II, line 16, column (B).

Program Expenses - Are expenses incurred by the organization to further its exempt purposes. For charities reporting to the IRS it is the amount reported in IRS Form 990, Part IX, line 25, column (B); IRS Form 990-EZ, Part III, line 32; and IRS Form 990-PF, Part 1, line 26, column (d). If you are not required to file Form 990, 990-EZ, nor 990-PF with the IRS because total annual revenue was under $50,000, and are instead filing the required Form CT-TR-1, leave Program Expense blank.

Total Expenses - Are all expenses paid or incurred by the organization including program expenses, fundraising expenses, employee salary & wages, accounting, depreciation, management and administrative expenses. For charities reporting to the IRS it is the amount reported in IRS Form 990, Part IX, line 25, column (A); IRS Form 990-EZ, Part 1, line 17; and IRS Form 990-PF, Part 1, line 26, column (a).

PART B

PART B, QUESTION #1

If “yes,” provide the following information on the attachment:

1)Full name of the director, trustee, or officer involved and position with the organization.

2)Nature of the transaction, e.g., loan to director, contract with officer's business, etc.

3)Attach a copy of the board of directors' meeting minutes authorizing the transaction.

4)Include, if applicable, the date of transaction; purpose of transaction; amount of the loan or contract; interest rates; repayment terms; balance due; type of collateral provided; copy of contract, loan or other agreement; amount paid to director, trustee, or officer for the period; evidence of other bids received related to the transaction.

PART B, QUESTION #2

If “yes,” provide the following information on the attachment:

1)Nature, date, amount of loss, and parties involved.

2)Description of the steps the organization took to recover the loss. Attach a copy of any police and/or insurance report.

3)Description of the procedures the organization implemented to prevent a recurrence of the situation.

STATE OF CALIFORNIA

DEPARTMENT OF JUSTICE

RRF-1 Instructions

Page 5 of 5

(Rev. 02/2021)

 

PART B, QUESTION #3

If “yes,” provide the following information on the attachment:

1)Description of the fine, penalty, or judgment and the circumstances that resulted in the payment, together with the name and title of the person(s) responsible and why the payment was made with the organization's funds.

2)Name of the organization or government agency that issued the fine, penalty or judgment, the amount and date of payment.

3)Copies of all communications with any governmental agency regarding the fine, penalty, or judgment.

4)Description of procedures the organization implemented to prevent a reoccurrence of the fine, penalty, or judgment.

PART B, QUESTION #4

If “yes,” provide an attachment listing the name, mailing address, telephone number, and e-mail address of each commercial fundraiser, fundraising counsel, or commercial coventurer.

PART B. QUESTION #5

If “yes,” provide an attachment listing the name of each funding source, the name of the agency, mailing address, contact person, and telephone number. Do not submit IRS Schedule B as a response to this question. The required attachment must be made available for public viewing.

PART B, QUESTION #6

If “yes,” provide an attachment listing the date of each raffle.

PART B, QUESTION #7

If “yes,” provide an attachment describing whether the vehicle donation program is operated by the charity or a commercial fundraiser, together with the name, mailing address, telephone number and e-mail address for each commercial fundraiser.

PART B, QUESTION #8

If you received over $2 million in total revenue, as reported on IRS Form 990, 990-PF or 990-EZ, audited financial statements using generally accepted accounting principles are required. Audit must be conducted by independent certified public accountant in conformity with generally accepted auditing standards. You may deduct from total revenue grants and contracts for services with governmental entities for which the governmental entity requires an accounting of how grant funds were spent (to the issuing government entity).

PART B, QUESTION #9

"Restricted assets" are assets the charity holds that may be used only for a specific purpose. The restriction may come from the governing documents, a condition imposed by the donor, or the solicitation that led to the donation. Examples of restrictions are endowment funds, building funds, gifts for specific purposes, and fiscally-sponsored projects. For organizations filing the IRS Form 990, refer to the Balance Sheet. If the line reporting net assets without donor restrictions is a negative number, and the line reporting net assets with donor restrictions is a positive number, answer "yes."

If “yes,” provide the following information on the attachment:

1)A written statement confirming that all restricted funds were used consistent with their restricted purpose, and explaining why unrestricted net assets were negative at the end of the reporting period, and

2)Proof of directors' and officers' liability insurance coverage. Please include a cover note stating "confidential" when submitting the proof of insurance.

SIGNATURE

A signature of an authorized agent is required. An authorized agent may be the president or chief executive officer, treasurer or chief financial officer of a public benefit corporation; or a trustee if the organization is a trust; or other authorized agent of the organization. Signatures do not need to be original inked signature. Copies or electronic signatures are acceptable.

Get Ca Rrf 1 PDF Form

Form Characteristics

Fact Name Description
Purpose The RRF-1 form is used to report annual registration renewal fees and activities for charitable organizations in California.
Governing Laws It is governed by Sections 12586 and 12587 of the California Government Code, alongside related regulations.
Submission Deadline Organizations must submit the RRF-1 form annually, no later than four months and fifteen days after their accounting period ends.
Penalties for Non-Submission Failure to submit on time may result in tax exemption loss and a minimum fine of $800, plus possible interest and other penalties.
Revenue Fee Structure Fees range from $25 for revenue less than $50,000 to $1,200 for revenue greater than $500 million.
IRS Extensions Extensions granted by the IRS for filing similar forms will be accepted for the RRF-1 submission.
Public Record The information submitted via the RRF-1 form becomes public information and can be accessed through the Attorney General's website.

Guidelines on Utilizing Ca Rrf 1

Completing the California RRF-1 form is a crucial step for charitable organizations to maintain compliance with state regulations. Once you have gathered the required information and documents, follow the steps outlined below to fill out the form accurately.

  1. Visit the official website of the California Attorney General to access the RRF-1 form.
  2. Provide the Name of Organization and list all Doing Business As (DBA) names.
  3. Fill in the complete Address, including street number and name, city, state, and ZIP code.
  4. Enter the Telephone Number and E-mail Address of the organization.
  5. If there have been changes, check the Change of Address box or Amended Report box as applicable.
  6. Fill in the State Charity Registration Number. You can look this up on the Attorney General's website if necessary.
  7. Provide the Corporation or Organization No. and Federal Employer ID No..
  8. Review the Annual Registration Renewal Fee Schedule to determine the correct fee based on total revenue.
  9. In Part A, list the Total Revenue, Noncash Contributions, Total Assets, Program Expenses, and Total Expenses for the most recent accounting period.
  10. In Part B, answer all yes/no questions. If you answer "yes" to any, prepare a separate page with detailed explanations.
  11. Sign the form as the Authorized Agent. Include the printed name, title, and date of signing. Remember, electronic signatures are acceptable.
  12. Attach a copy of the IRS Form 990, 990-PF, or 990-EZ, along with all required attachments and schedules.
  13. Prepare the payment for the registration fee and ensure it is included with the submission.
  14. Mail the completed form and payment to the Registry of Charitable Trusts at P.O. Box 903447, Sacramento, CA 94203-4470.

After completing these steps, confirm that all required documents and attachments are included. This will help ensure that your submission is processed without delays. Keep a copy of everything sent for your records as well.

What You Should Know About This Form

What is the purpose of the Ca Rrf 1 form?

The Ca Rrf 1 form serves as the Annual Registration Renewal Fee Report required by the California Attorney General's Office. Its primary goal is to aid in early detection of financial mismanagement or misappropriation of charitable assets within organizations registered as charities in California.

Who is required to file the Ca Rrf 1 form?

Any charitable nonprofit corporation, unincorporated association, or trustee holding assets for charitable purposes must file the Ca Rrf 1 form annually with the Attorney General's Registry of Charitable Trusts. This requirement holds true even if the entity does not file Form 990s or is on extended reporting with the IRS. Exemptions apply to certain categories, including government agencies and specifically structured religious corporations.

When is the Ca Rrf 1 form due?

The completed form must be filed no later than four months and fifteen days after the conclusion of the organization's accounting period. For entities adhering to a calendar year, this translates to a due date of May 15.

What are the penalties for not filing the Ca Rrf 1 form on time?

Failure to submit the Ca Rrf 1 form by the deadline may lead to serious repercussions. These include the potential loss of tax-exempt status, the imposition of a minimum tax of $800, plus interest, and possible fines or other filing penalties.

What types of organizations are exempt from filing the Ca Rrf 1 form?

Several types of organizations are exempt from filing the Ca Rrf 1 form, including government agencies, certain religious organizations, and specific health care service plans that comply with other regulatory requirements. Testamentary trusts also have specific filing considerations but should report annual summaries instead of the Ca Rrf 1.

What documents must accompany the Ca Rrf 1 form upon submission?

When filing the Ca Rrf 1 form, organizations must also submit a copy of their IRS Form 990, 990-PF, or 990-EZ, as well as attachments and schedules. If an organization’s annual revenue is below the threshold for filing IRS forms, it can submit a treasurer's report (CT-TR-1) instead.

Are extensions available for filing the Ca Rrf 1 form?

Yes, if an organization has received an extension from the IRS for filing its related tax forms, it can also extend the filing deadline for the Ca Rrf 1 form. The organization must submit previously approved extension requests along with the Ca Rrf 1 form and all required payments at the time of filing.

How is the annual registration renewal fee determined?

The registration renewal fee for the Ca Rrf 1 form is based on the organization’s reported total revenue from the previous fiscal year. Fees range from $25 for revenues below $50,000 to $1,200 for revenues exceeding $500 million. The specific fee category can be checked in the detailed fee schedule associated with the form.

What happens if the information submitted in the Ca Rrf 1 form is incomplete?

Failure to provide complete information may result in the form being rejected, thereby leaving the organization non-compliant with California's legal requirements for charitable entities. This can lead to financial penalties and impact the organization's operating status.

Common mistakes

Filling out the Ca Rrf 1 form can be straightforward, but many people make common mistakes that can lead to complications. One frequent error is failing to complete all required sections. Each section of the form needs attention, and skipping questions can result in an incomplete submission. This may cause the Registry to reject the form, forcing organizations to start the process over. Ensure every question is answered fully, even if the answer is "no." It is better to be thorough than to leave blanks.

Another mistake arises from inaccurate financial reporting. Organizations must accurately reflect their total revenue, expenses, and contributions. Omitting certain amounts or reporting figures that don't match other documents can raise red flags. For example, if an organization reports a total revenue that doesn't align with their IRS filings, it could indicate mismanagement or, worse, dishonesty. Take care in preparing these figures, and double-check them against your financial records.

Some individuals also overlook the importance of submitting supporting documents. The form requires attachments, such as IRS forms or financial statements, and failing to include these can delay processing. Moreover, if your organization had any financial transactions with board members or officers, detailed explanations must be provided. Not including these attachments not only affects compliance but can also lead to penalties.

Lastly, people often miscalculate the annual registration renewal fee. The fees depend on total revenue, and organizations might choose the wrong fee category without reviewing the amounts reported. To avoid errors, carefully assess the total revenue reported on the IRS forms and apply the corresponding fee. Mistakes in this area can lead to extra processing delays or additional fines. A careful review before submitting can save time and resources.

Documents used along the form

The RRF-1 form is an important document for charitable organizations in California that must be filed annually. Along with the RRF-1 form, there are several other essential forms and documents that organizations often need to submit. Understanding these documents helps ensure compliance with state requirements and promotes transparency in charitable operations.

  • IRS Form 990: This form provides the IRS with a comprehensive overview of an organization’s financial activities, including revenue, expenses, and program services. Charitable organizations typically file this form annually, and it is an important part of maintaining transparency and accountability.
  • IRS Form 990-PF: Used by private foundations, this form captures revenue, expenses, and distributions. It helps the IRS track how foundation funds are granted and spent, ensuring compliance with private foundation rules.
  • IRS Form 990-EZ: This is a streamlined version of the 990 for smaller organizations. It contains less detailed financial information but still requires clear reporting on revenue and expenses, allowing smaller nonprofits to demonstrate compliance relatively easily.
  • CT-TR-1: This treasurer’s report is required for organizations that fall below the IRS filing threshold of $50,000. It summarizes revenue, expenses, and assets, helping to verify an organization’s financial status during the RRF-1 filing.
  • Audited Financial Statements: Organizations that exceed $2 million in total revenue must submit audited financial statements. This document, prepared by an independent auditor, ensures that financial practices adhere to generally accepted accounting principles (GAAP).
  • Extension Request Documentation: If an organization has received an extension for its IRS filings, it must include a copy of the request and any approval. This helps to validate the timing of RRF-1 submissions, ensuring compliance with state regulations.

Filing the RRF-1 and its accompanying forms is vital for maintaining good standing with the California Attorney General's office. Keeping organized documentation not only satisfies legal requirements but also fosters public trust in the organization's operations.

Similar forms

  • IRS Form 990: This form is similar in that it provides financial information and details about a charitable organization’s income, expenses, and program activities. Nonprofit organizations must file it annually to maintain their tax-exempt status.
  • IRS Form 990-EZ: Organizations with gross receipts under $200,000 may use this simplified form. Like RRF-1, it seeks to gather financial data to assess compliance and transparency.
  • IRS Form 990-PF: Private foundations file this form to report income, expenses, and asset information. It is essential for compliance, similar to how RRF-1 ensures charitable organizations adhere to state laws.
  • CT-TR-1: This treasurer's report is for organizations that do not meet the income threshold for filing IRS Form 990. It provides a simplified overview of finances, much like the RRF-1 does for smaller nonprofits.
  • California Statement of Information (SI-100): Nonprofits in California must file this document to keep their registration current. Both the SI-100 and RRF-1 ensure that organizations remain compliant with state regulations.
  • Charitable Organization Registration Renewal Form (Form RRF-2): This form is used for renewing registration with the California Attorney General. Like RRF-1, it confirms compliance with fundraising regulations.
  • Franchise Tax Board Form 199: This California nonprofit annual information return collects revenue and expense data. Similar to the RRF-1, it helps ensure organizations comply with state tax laws.

Dos and Don'ts

When filling out the California RRF-1 form, it’s essential to follow specific guidelines to ensure proper submission. Here’s a list of things you should and shouldn’t do:

  • Do check the submission deadlines carefully. Reports must be submitted within four months and fifteen days after your accounting period ends.
  • Do provide complete and accurate information. Incomplete forms may lead to penalties or your report being rejected.
  • Do attach necessary supporting documents, especially if you answer "yes" to any of the questions in Part B.
  • Do include the appropriate filing fee according to your total revenue. Refer to the revenue fee schedule to determine the correct amount.
  • Don't ignore the need for an authorized signature. Ensure that the report is signed by someone with the authority to do so.
  • Don't forget to pay attention to the organization's identification numbers. Include the State Charity Registration Number and Federal Employer Identification Number accurately.
  • Don't submit a report using approximated figures. All amounts should be reported in whole dollars without rounding.
  • Don't fail to maintain copies of all submitted documents for your records.

Adhering to these guidelines can aid in a smoother filing process and help maintain your organization’s compliance with California regulations.

Misconceptions

  • Misconception 1: Only large charities need to file RRF-1.

    • This is not true. Every charitable nonprofit corporation and trustee required to register with the Attorney General's Office must file the RRF-1 annually, regardless of revenue size.

  • Misconception 2: Filing the RRF-1 guarantees tax-exempt status.

    • Filing the RRF-1 does not automatically secure tax-exempt status. Organizations must also comply with other relevant state and federal regulations to maintain their tax exemption.

  • Misconception 3: The RRF-1 form is optional for organizations already filing IRS forms.

    • Many mistakenly believe that filing IRS forms alone is sufficient. However, California law mandates that registered charitable organizations submit the RRF-1 form, even if they file forms like 990 or 990-PF with the IRS.

  • Misconception 4: Extensions from the IRS don’t apply to RRF-1 filings.

    • This misconception can be costly. If an organization receives an extension from the IRS, it too can apply for a corresponding extension for the RRF-1 filing. However, this must be done in accordance with the state's requirements.

  • Misconception 5: An incomplete RRF-1 submission is automatically accepted.

    • Submitting an incomplete form doesn't guarantee acceptance. Organizations must provide all requested information; otherwise, the Registry may reject the submission, jeopardizing compliance.

  • Misconception 6: There are no fees associated with filing the RRF-1.

    • Every organization must include the appropriate registration renewal fee with the RRF-1. This fee varies based on the organization's total revenue, making it crucial to understand the fee structure when filing.

Key takeaways

When dealing with the California RRF-1 form, understanding its intricacies is crucial for compliance and clarity. Here are ten key takeaways that may assist in navigating the process:

  • The RRF-1 form is mandatory for all charitable nonprofit organizations required to register with the Attorney General’s Office in California. This includes unincorporated associations and trustees holding assets for charitable purposes.
  • It is essential to submit the RRF-1 form no later than four months and fifteen days after your organization’s accounting period ends. Missing this deadline could lead to significant penalties or loss of tax exemption.
  • While diligent record-keeping is necessary, organizations can benefit from IRS extensions if they have received such from the IRS for filing related forms like the 990 series.
  • Correctly determining total revenue is vital. This includes all forms of income such as donations, grants, membership fees, and even program service revenue, ensuring accurate representation of your organization's financial health.
  • Organizations must include their annual registration renewal fee along with the RRF-1 submission. Fees vary based on reported total revenue and can range from $25 to $1,200, so budgeting for this expense in advance is wise.
  • The form contains sections that require transparency about transactions involving officers or board members, including any financial dealings. Failure to disclose may result in legal repercussions.
  • All personal information submitted on the RRF-1 becomes part of a public filing. Therefore, it is important to understand how this information might be utilized or disclosed by government agencies.
  • In instances where questions are answered affirmatively—especially those concerning theft, audits, or financial misconduct—detailed explanations and supporting documents should be provided as attachments.
  • Part B of the form is particularly scrutinized for details about organizational activities during the reporting period, thus demanding thorough and accurate disclosures.
  • Lastly, obtaining the State Charity Registration Number is vital for completing the form. If it cannot be located, registry staff will assist in acquiring this number upon submission.

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