California

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://businesssearch.sos.ca.gov/
Additional info
 
Fee: $30
Processing: 3-4 weeks (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
An initial SI-100 Corporate Report is filed at time of onboarding for newly incorporated organizations.

Subsequent reports are filed biennially based on the anniversary of the Articles of Incorporation. If incorporated in an even-numbered year, the report is due on an even-numbered year — if incorporated in an odd-numbered year, the report is due on an odd-numbered year.
Business entity search
 
https://businesssearch.sos.ca.gov/
Form (e-file)
 
Link: Form SI-100
https://businessfilings.sos.ca.gov/
Due: Within 90 days of incorporating with the state ; (then) Biennially (Every 2 years)
Fee: $20.00

Charity registration

Charity search
 
http://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y
Initial form
 
Link: Form CT-1
http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/ct1-form.pdf?
Due: Within 30 days of receiving assets
Fee: $25.00
Required attachments:

  • Articles of Incorporation (approved)
  • Bylaws
  • Proof of 501(c)(3) status (IRS 1023 or PBUSA certificate, and IRS determination letter)
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: Form RRF-1
http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/rrf1_form.pdf?
Due: Each time a 990 series return is filed
Fee: Renewal fees depend on your organization's income
Required attachments:

  • Effective FYE 2020: All registered charities with less than $50,000 in total revenue must file the Annual Treasurer's Report (CT-TR-1) along with Form RRF-1.
  • Revenue over $50,000 requires attachment of 990 EZ or full 990.
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 

Sales tax exemption

 

Tax department

Raffle (games of chance)

Notes
 
Must be in good standing with the state Franchise Tax Board (FTB).
Filing information
 
Link: https://oag.ca.gov/charities/raffles
Due: Before event
Fee: $20.00

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With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.