California Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

California state filings

• California RRF-1
  Form RRF-1 — Annual Registration Renewal (AG Registry of Charities)
  Due: 4 months 15 days after fiscal year end (May 15 calendar-year)
  Loss of CA tax exemption; AG enforcement.
  Filing details →
• California 199
  Form 199 / 199N — CA Exempt Org Annual Return (FTB)
  Due: 15th day of 5th month after fiscal year end
  Penalties; possible revocation of CA exemption.
  Filing details →
• California SI-100
  Statement of Information (Form SI-100)
  Due: Biennially within the registration-month filing period
  Suspension by Secretary of State.
  Filing details →

California requirements overview

Registration: File Articles of Incorporation with the California Secretary of State. Apply for tax-exempt status with the Franchise Tax Board (Form 3500 or 3500A).

Annual filing: File Form 199 (California Exempt Organization Annual Information Return) with the Franchise Tax Board, or FTB 199N e-Postcard for orgs with gross receipts of $50,000 or less. File Statement of Information (Form SI-100) with the Secretary of State every two years.

Solicitation: Register with the Attorney General's Registry of Charities and Fundraisers (Form CT-1) before soliciting. File annual renewal (Form RRF-1) and IRS Form 990 with the AG's office. Professional fundraisers must also register.