Grant Writing Specialists recently sponsored a program
with the California Attorney General's office
entitled "Demystification of Nonprofit Ethics and the Law".
The speaker, Wendi Horwitz, gave us loads and loads of
information about the requirements for EVERY nonprofit.
One of the requirements required a simple registration
form which much be submitted annually.
YIKERS!!!! No one in the audience, including all of
our consultants, had never heard about this before.
We thought we'd better share this information with
all of you. Below are excerpts from the handout
entitled "Guide for Charities Doing Business in
California" (April 2004)
REGISTRATION AND REPORTING REQUIREMENTS
WHO MUST REGISTER?
Charitable corporations and trustees holding
charitable assets or doing business in California
must register with the Attorney General's
Office (with certain exceptions).
WHO IS EXEMPT FROM REGISTRATION?
Government entities, religious organizations,
educationa institutions, hospitals, licensed
health care service plans, regulated cemetery
corporations and political action
committees. (Gov. Code 12583)
WHEN IS REGISTRATION REQUIRED?
within six months after receipt of assets
(cash or other forms of property) for the
charitable purposes for which organized.
(Gov. Code 12585)
WHAT MUST BE FILED?
Registry of Charitable Trusts Form CT-1,
a copy of the articles of incorporation,
and financial statements for the most
recently completed accounting period.
NOTE: THIS MUST BE DONE ANNUALLY!!!
WHO MUST REPORT?
Every charitable corporation and trustee
holding assets is required to register
with the Attorney General's office,
with the exception of certain financial
WHAT REPORTS MUST BE FILED?
Registry of Charitable Trusts Form RRF-1
and, for entities which have gross
revenues or assets over $25,000 during
any fiscal year, a copy of the IRS Form 990.
WHEN MUST REPORTS BE FILED?
Within four months and 15 days after
the end of an organization's accounting
WHERE CAN WE GET THESE FORMS?
All forms and filing instructions are
available on the Attorney General's
Now you know so now you're responsible for
making sure these forms are completed.