What California Charities Must File, Pay and Submit to the Attorney General Each Year

Any charity registered in California must renew with the state every year. The filing goes to the Registry of Charities and Fundraisers in the Attorney General's office, and it is filed with either the organization's federal return or Form CT-TR-1.

The renewal has three parts: a form, a fee and a copy of the federal return or Form CT-TR-1. Each has its own rules, and the deadline is tied to the organization's fiscal year rather than the calendar.

Which Forms a Charity Files Each Year

Every registered charity files Form RRF-1, the annual renewal fee report, with its renewal fee. It also sends either a copy of its IRS Form 990, 990-EZ or 990-PF, or Form CT-TR-1, the Annual Treasurer's Report, if it files IRS Form 990-N or does not meet the revenue requirements for filing Form 990 or 990-EZ. The Registry does not take the 990-N itself.

An organization that files a full Form 990, 990-EZ or 990-PF with the IRS must send that form to the Registry even if it was eligible for Form 990-N.

A third form, CT-694, the annual financial solicitation report, applies only to certain charities. The renewal page describes them as charities that solicit and collect more than 50 percent of their annual income and more than $1 million in charitable contributions from donors in California during the previous calendar year, and that spend more than 25 percent of annual income on non-program activities.

Schedule B of the federal return is left out. The Registry does not request it, and filers are told to omit every page of Schedule B, including the first, with no redacted, blank or public-view versions. The renewal page also says that other forms not specifically requested, such as Form 8879 and FTB Form 199, are not required by the Registry.

The Deadline Follows the Fiscal Year-End

The renewal is due four months and 15 days after the fiscal year ends, unless the IRS has granted an extension. The Attorney General publishes a table that lists each fiscal year-end and its due date. A charity with a December 31 year-end is due May 15, or November 15 when it has an IRS extension.

The same table covers every other year-end. A June 30 year-end is due November 15, or May 15 with an IRS extension. A January 31 year-end is due June 15, or December 15 with an extension. A charity can find its date by matching its year-end to the table.

The Registry honors IRS extensions, but the IRS filing comes first. An organization files with the IRS, then sends the Registry the complete package, including copies of the extension requests. It does not need to notify the Registry before filing RRF-1 when it holds an IRS extension. In the Online Filing Service, the filer answers yes to a question about whether an IRS extension was requested and uploads the extension request, along with any approvals that are not automatic.

Deadline relief also applied. Renewals due between Jan. 7, 2025 and Aug. 31, 2026 were given a deadline of Aug. 31, 2026, and charities did not need to contact the Registry to receive it. That window has now closed, so any renewal still outstanding is past that relief date.

What the Renewal Fee Costs

The fee is set on a sliding scale based on total revenue. Charities with under $50,000 pay $25. Those from $50,000 to $100,000 pay $50, and those from $100,001 to $250,000 pay $75.

Larger organizations pay more. The schedule runs $100 for $250,001 to $1 million, $200 for $1,000,001 to $5 million, $400 for $5,000,001 to $20 million, $800 for $20,000,001 to $100 million, and $1,000 for $100,000,001 to $500 million. Charities above $500 million pay $1,200.

The schedule is dated as of January 1, 2022, and renewal fees are not refundable. An amended RRF-1 carries no additional fee unless the amended filing changes the fee because reported total revenue increased.

The Registry does not accept estimated amounts on Form RRF-1.

The Same Returns Are Open to the Public

The IRS requires exempt organizations to make their annual information returns available for public inspection. The rule covers annual information returns such as Form 990 and Form 990-EZ, along with their schedules and attachments.

The returns must remain available for a three-year period. That clock starts at the due date, including any extension, or at the actual filing date, whichever is later.

Posting a return online does not end the duty to allow in-person inspection. An organization that makes its return publicly available online does not have to provide a copy to people who ask for one, but it must still make the form available in person.

Organizations other than private foundations do not have to disclose the names or addresses of their contributors. The IRS page points readers to Appendix D of the Form 990 instructions and to its public disclosure FAQs for further detail.

Registration Rules and the 2026 Online Filing Service

Registration is governed by Government Code section 12585. It requires a charitable corporation, unincorporated association or trustee to file a sworn initial registration form within 30 days after it first receives property.

A trustee is not required to register while the charitable interest in a trust is a future interest. Once that interest becomes a present interest, the trustee must register within 30 days. The statute also directs the Attorney General to adopt rules on the contents of the initial registration form and on how the form is executed and filed.

The Registry announced that a new Online Filing Service for all existing registrants and submission types would launch in 2026. A registration code letter was mailed to the address on file in August 2026, and the registration code can also be found in the Confirmation of Registration sent after initial registration.

To set up access, an organization creates an account, verifies its email with a code and creates a password. It then links the account to its registration record under My Registrations, using the registration code and an identifier such as its FEIN. Linking may take hours. If the code is lost, the organization submits a support request with its name, its FEIN if available, and the filer's relationship to it.

The service handles fee payment, document uploads and responses to information requests. Amendments are made under My Submissions with the Amend Submission button. Duplicate mailed copies of a filing already submitted online can cause delays and rejections.

Late, Final and Paper Filings

The renewal page warns of late fees, penalties, delinquent, suspended or revoked status, other legal action, and loss of state tax-exempt status with the Franchise Tax Board.

An organization that changes its fiscal year must file a partial-year RRF-1, with a fee based on that period's revenue. An organization that is dissolving must file a final RRF-1.

Paper filings with check payment are mailed to P.O. Box 903447, Sacramento, CA 94203-4470. Overnight and in-person deliveries go to 1300 I Street, Sacramento, CA 95814.