California charitable solicitation registration: what nonprofits need to know

Nonprofits that raise money from California residents face specific rules under the California charitable solicitation registration system. The California Attorney General’s Registry of Charitable Trusts expects most charities to register, file annual reports, and keep information current. Leaders who understand these obligations reduce legal risk and protect donor trust.

This post explains who must register in California, how the CT-1 and RRF-1 filings work, common pitfalls for nonprofits, and practical steps for boards and executives who want a strong compliance plan for fundraising in California.

Who must register for charitable solicitation in California

California law reaches a wide range of charitable activity. In simple terms, a nonprofit that holds assets or solicits donations for charitable purposes in California usually falls under the registration rules.

Organizations that often fall within the system include:

• Public charities and private foundations
• Out-of-state nonprofits that send appeals to California residents
• National organizations with California donors or events
• Faith-based and community organizations that raise funds for charitable programs

A few categories receive statutory exemptions. Examples include some religious entities, certain educational institutions, and limited classes of organizations described in California law. Most community nonprofits, churches with separate charitable programs, and regional or national charities still register when they solicit in the state.

As a working rule, leadership should assume registration is required whenever the organization plans structured fundraising from California residents, unless legal counsel confirms a specific exemption with reference to California statutes.

When nonprofits register with the California Attorney General

Registration in California starts soon after the organization first receives property or donations for charitable purposes in the state. A nonprofit that waits until fundraising grows exposes itself to penalties and clean-up work.

Best practice is simple. Treat California charitable registration as part of the launch checklist for any campaign that targets donors in California, whether through mail, email, events, or online appeals.

Step-by-step guide to initial registration (Form CT-1)

The initial registration process in California centers on Form CT-1, filed with the Registry of Charitable Trusts. A clear process keeps this manageable for staff.

1. Gather core nonprofit documents.

   Assemble the basic records that describe structure and tax status. The set usually includes:

   • Articles of incorporation or other organizing document
   • Current bylaws
   • Federal Employer Identification Number (FEIN)
   • IRS determination letter, once issued
   • Copy of the IRS exemption application, if submitted

   Store these documents in a central folder that staff, board leadership, and advisors share.

2. Complete Form CT-1 accurately.

   CT-1 asks for the legal name, any other names used, contact information, leadership details, and a description of charitable purposes and activities. The form also requests the date the organization first received charitable assets in California.

3. Calculate and submit the initial filing fee.

   California charges a modest fee with the initial registration. Confirm the current amount on the Attorney General’s website before filing and record the expense in the compliance budget.

4. Attach required supporting documents.

   Include copies of the organizing documents, IRS correspondence, and financial information requested on the form. If the organization already files Form 990 or 990-EZ, include the latest version.

5. Send the CT-1 package and track acknowledgement.

   Submit CT-1, the fee, and attachments by the accepted method, either mail or the designated electronic channel. Record the date of submission and watch for confirmation from the Registry of Charitable Trusts. Once approved, the organization appears in the state’s public database.

Ongoing requirements: annual Form RRF-1 and financial reports

Registration in California does not stop with CT-1. Most charities file an annual report on Form RRF-1. The due date usually aligns with the deadline for Form 990, including extensions.

Each year, the organization prepares:

• Form RRF-1, which summarizes gross revenue and expenses
• The current Form 990, 990-EZ, or 990-PF, if required by the IRS
• Financial statements and, above specific revenue thresholds, audited financial statements
• Payment of an annual fee set by the Attorney General, often based on gross revenue

California also expects organizations to report major changes such as a new address, change in officers or directors, mergers, and dissolutions. Short forms keep the record accurate and help the state direct notices to the right people.

Audit thresholds and audit committee expectations

California law links stronger financial oversight to higher revenue levels. Once a charity passes certain gross revenue thresholds, the state expects annual audited financial statements prepared by an independent CPA. California also requires an audit committee for larger organizations, usually at the board level.

Leadership should treat these thresholds as planning markers. As revenue approaches those levels, the board can schedule audit discussions, seek proposals from auditors, and adjust the budget so audit costs fit in financial projections.

Consequences of noncompliance in California

Ignoring California charitable solicitation registration or falling behind on renewals introduces significant risk. The Attorney General has broad enforcement authority.

Common consequences include:

• Late fees and civil penalties for each year with unfiled reports
• Suspension of registration status, which blocks lawful fundraising in California
• Revocation in severe cases, which signals serious concerns about governance
• Public records that show “delinquent,” “suspended,” or “revoked” next to the organization’s name

These outcomes affect more than legal risk. Donors, foundations, donor advised funds, and corporate partners review California’s registry as part of due diligence. Negative status often leads funders to delay or deny support until leadership resolves the compliance gap.

How California rules affect national and online fundraising

Many nonprofits based outside California receive donations from California residents through online forms, email campaigns, or national events. Once a pattern of fundraising in California appears, registration duties follow, even for organizations without offices in the state.

Online activity that often triggers California review includes:

• Email campaigns that target California residents
• Social media ads aimed at audiences in California
• Crowdfunding pages that reference California communities or donors
• Regular gifts from California donors through a website donation form

Because California maintains strong enforcement resources, national organizations often treat California registration as a high priority in any multi-state fundraising plan.

Practical compliance checklist for California fundraising

Boards and executives who want a simple roadmap for California charitable solicitation registration can follow this checklist.

1. Confirm whether the organization solicits California residents.

   Review donor records, mailing lists, email subscribers, and event locations. Identify current and planned fundraising activity that reaches people in California.

2. Search the California Registry of Charitable Trusts.

   Look up the organization in the public database. Note whether status appears as “registered,” “current,” “delinquent,” “suspended,” or no record.

3. File CT-1 if no record exists and fundraising occurs in California.

   Prepare the initial registration package and submit it promptly. Record the filing date, fee, and any correspondence from the Attorney General’s office.

4. Bring RRF-1 filings current.

   If the Registry shows delinquent status, prepare past-due RRF-1 forms, attach the matching Form 990 filings, and pay associated fees. Work with counsel or a compliance service for complex back filings.

5. Build a California compliance calendar.

   Add California RRF-1 due dates, audit thresholds, and notice requirements to the main compliance calendar. Assign responsibility and review progress during board or finance committee meetings.

When to seek professional help with California registration

California fundraising rules involve detailed forms, short timelines, and frequent updates. Nonprofits with donors in many states often work with nonprofit counsel or specialized compliance services to handle California filings.

External advisors assist with:

• Registration strategy for California and other priority states
• Preparation of CT-1 and RRF-1 filings and supporting documents
• Communication with the Registry of Charitable Trusts regarding penalties or questions
• Audit planning and board training on oversight duties

For many organizations, a hybrid model works well, where staff manage straightforward annual renewals and advisors handle initial registrations or complex corrective work.

Call to action for nonprofits that raise funds in California

California charitable solicitation registration affects legal exposure, grant eligibility, and donor confidence. A clear plan for CT-1 and RRF-1 filings supports stable fundraising and aligns governance practices with donor expectations.

If your organization receives contributions from California residents or plans a new campaign in the state, start with a short internal review of current status in the Registry of Charitable Trusts. Then use the contact form near the footer of this site to request tailored guidance on California charitable solicitation registration and related compliance steps.

Frequently asked questions about California charitable solicitation registration

Does every charity that receives a gift from California need to register?

California expects registration for most organizations that hold assets or solicit donations for charitable purposes in the state. A single one-time gift from a California resident presents a lower enforcement risk than a planned campaign or steady stream of contributions, yet leadership should review registration duties as soon as real fundraising in the state begins.

How often do nonprofits file Form RRF-1 in California?

Most registered organizations file Form RRF-1 every year. The deadline usually tracks the IRS Form 990 due date, including extensions, so the same financial year underlies both filings.

Does California require audited financial statements?

California law requires independent audits for organizations above specific gross revenue thresholds. As revenue approaches those levels, the board should plan for audit costs and audit committee work.

What happens when a nonprofit appears as “delinquent” or “suspended” in the registry?

Delinquent or suspended status signals missing or late filings, and in some situations blocks lawful fundraising in California. Leadership should address the problem quickly by filing the required reports, paying fees, and, when helpful, consulting nonprofit counsel or a compliance service.