Enlarge image | STATE OF CALIFORNIA DEPARTMENT OF JUSTICE RRF-1 PAGE 1 of 5 (Rev. 01/2024) MAIL TO: (For Registry Use Only) Registry of Charities and Fundraisers ANNUAL REGISTRATION RENEWAL FEE REPORT P.O. Box 903447 Sacramento, CA 94203-4470 TO ATTORNEY GENERAL OF CALIFORNIA STREET ADDRESS: Sections 12586 and 12587, California Government Code 1300 I Street 11 Cal. Code Regs. sections 301-307, and 310 Sacramento, CA 95814 Failure to submit this report annually no later than four months and fifteen days after the end of the organization's accounting period may result in the loss of tax exemption and the assessment of a WEBSITE ADDRESS: minimum tax of $800, plus interest, and/or fines or filing penalties. Revenue & Taxation Code section www.oag.ca.gov/charities 23703; Government Code section 12586.1. IRS extensions will be honored. Check if: Change of address Name of Organization Amended report List all DBAs and names the organization uses or has used Organization requests email notifications Address (Number and Street) State Charity Registration Number City or Town, State, and ZIP Code Corporation or Organization No. Telephone Number Email Address Federal Employer ID No. ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, and 310) Make Check Payable to Department of Justice Total Revenue Fee Total Revenue Fee Total Revenue Fee Less than $50,000 $25 Between $250,001 and $1 million $100 Between $20,000,001 and $100 million $800 Between $50,000 and $100,000 $50 Between $1,000,001 and $5 million $200 Between $100,000,001 and $500 million $1,000 Between $100,001 and $250,000 $75 Between $5,000,001 and $20 million $400 Greater than $500 million $1,200 PART A - ACTIVITIES For your most recent full accounting period (beginning / / ending / / ) list: Total Revenue $ (including noncash contributions) Noncash Contributions $ Total Assets $ Program Expenses $ Total Expenses $ PART B - STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT Note: All questions must be answered. If you answer "yes" to any of the questions below, you must attach a separate page providing an explanation and details for each "yes" response. Please review RRF-1 instructions for information required. Yes No 1. During this reporting period, were there any contracts, loans, leases or other financial transactions between the organization and any officer, director or trustee thereof, either directly or with an entity in which any such officer, director or trustee had any financial interest? 2. During this reporting period, was there any theft, embezzlement, diversion or misuse of the organization's charitable property or funds? 3. During this reporting period, were any organization funds used to pay any penalty, fine or judgment? 4. During this reporting period, were the services of a commercial fundraiser, fundraising counsel for charitable purposes, or commercial coventurer used? 5. During this reporting period, did the organization receive any governmental funding? 6. During this reporting period, did the organization hold a raffle for charitable purposes? 7. Does the organization conduct a vehicle donation program? 8. Did the organization conduct an independent audit and prepare audited financial statements in accordance with generally accepted accounting principles for this reporting period? 9. At the end of this reporting period, did the organization hold restricted net assets, while reporting negative unrestricted net assets? I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and belief, the content is true, correct and complete, and I am authorized to sign. Signature of Authorized Agent Printed Name Title Date |
Enlarge image | STATE OF CALIFORNIA DEPARTMENT OF JUSTICE RRF-1 PAGE 2 of 5 (Rev. 01/2024) Office of the Attorney General Registry of Charities and Fundraisers Privacy Notice As Required by Civil Code § 1798.17 Collection and Use of Personal Information. The Attorney General's Registry of Charities and Fundraisers (Registry), a part of the Public Rights Division, collects the information requested on this form as authorized by the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Gov. Code, § 12580 et seq.) and regulations adopted pursuant to the Act (Cal. Code Regs., tit. 11, § 300 et seq.). The Registry uses the information in the administration and enforcement of the Act, including to register, renew, or update your organization's registration or to prepare reports pursuant to the Act. The Attorney General may also use the information for additional purposes, including in support of investigations and law enforcement actions, providing public access to information as required by the Act (Gov. Code, §§ 12587, 12587.1, 12590), and making referrals to other law enforcement agencies. Any personal information collected by state agencies is subject to the limitations in the Information Practices Act and state policy. The Department of Justice's general privacy policy is available at www.oag.ca.gov/ privacy-policy. Providing Personal Information. All the personal information requested in the form must be provided. An incomplete submission may result in the Registry not accepting the form, and cause your organization to be out of compliance with legal requirements to operate in California. Access to Your Information. The completed form is a public filing that will be made available on the Attorney General's website at www.oag.ca.gov/charities pursuant to the public access requirements of the Act. You may review the records maintained by the Registry that contain your personal information, as permitted by the Information Practices Act. See below for contact information. Possible Disclosure of Personal Information. In order to process the applicable registration, renewal, registration update, application, or report, we may need to share the information on this form with other government agencies. We may also share the information to further an investigation, including an investigation by other government or law enforcement agencies. In addition, the information is available and searchable on the Attorney General's website. The information provided may also be disclosed in the following circumstances: ·With other persons or agencies where necessary to perform their legal duties, and their use of your information is compatible and complies with state law, such as for investigations or for licensing, certification, or regulatory purposes; ·To another government agency consistent with state or federal law. Contact Information. For questions about this notice or access to your records, contact the Registrar of Charities and Fundraisers, 1300 I Street, Sacramento, CA 95814 at rct@doj.ca.gov. |
Enlarge image | STATE OF CALIFORNIA DEPARTMENT OF JUSTICE RRF-1 Instructions Page 3 of 5 (Rev. 01/2024) MAIL TO: Registry of Charities and INSTRUCTION FOR FILING Fundraisers ANNUAL REGISTRATION RENEWAL FEE REPORT P.O. Box 903447 Sacramento, CA 94203-4470 TO ATTORNEY GENERAL OF CALIFORNIA Section 12586 and 12587, California Government Code 11 Cal. Code Regs. section 301-307, and 310 WEBSITE ADDRESS: www.oag.ca.gov/charities (FORM RRF-1) The purpose of the Annual Registration Renewal Fee Report (Form RRF-1) is to assist the Attorney General's Office with early detection of charity fiscal mismanagement and unlawful diversion of charitable assets. WHO MUST FILE A FORM RRF-1? A copy of IRS Form 990, 990-PF, 990-EZ, or 1120 as filed with IRS, together with all attachments and schedules, must Every charitable nonprofit corporation, unincorporated be filed with the Attorney General's Registry of Charities and association or trustee holding assets for charitable purposes Fundraisers, together with Form RRF-1. Schedule B is not that is required to register with the Attorney General's Office is required. Organizations whose revenue falls below the also required to annually file Form RRF-1, even if the threshold for filing IRS Form 990-EZ shall file Form RRF-1 corporation does not file Form 990s annually or is on extended with the Registry, together with a treasurer's report (CT-TR-1) reporting with the Internal Revenue Service. Only those sufficient to identify and account for revenue, assets and charitable entities and trustees required by law to register with disbursements. [See instructions for Form CT-TR-1.] the Attorney General are required to file Form RRF-1. Entities exempt from the filing requirement include: EXTENSIONS FOR FILING (1) a government agency, Extensions of time for filing Form RRF-1 will be allowed if an (2) a religious corporation sole, organization has received an extension from the Internal Revenue Service for filing the IRS Form 990, 990-PF, 990- (3) a cemetery corporation regulated under Chapter EZ, or 1120. An organization shall file both forms (RRF-1 and 12 of Division 3 of the Business and Professions Code, IRS Form 990, 990-PF, 990-EZ, or 1120) with the Registry of Charities and Fundraisers at the same time, together with (1) (4) a political committee defined in Section 82013 of the the applicable renewal fee; and (2) a copy of all requests to California Government Code which is required to and IRS for an extension and, where approval of the extension is which does file with the Secretary of State any statement not automatic, a copy of each approved extension request. IT pursuant to the provisions of Article 2 (commencing with IS NOT NECESSARY TO SEND A COPY OF THE Section 84200) of Chapter 4 of Title 9, EXTENSION REQUEST PRIOR TO FILING THE REPORT. (5) a charitable corporation organized and operated primarily ANNUAL REGISTRATION RENEWAL FEE as a religious organization, educational institution or hospital, All registrants must include with Form RRF-1 the appropriate registration renewal fee based on the registrant's total (6) a health care service plan that is licensed pursuant to revenue (the reported total revenue on Form 990, 990-PF, Section 1349 of the Health and Safety Code and reports 990-EZ, or CT-TR-1) for the preceding fiscal year, as follows: annually to the Department of Managed Health Care, Total Revenue Fee (7) corporate trustees which are subject to the jurisdiction of the Commissioner of Financial Institutions of the State of Less than $50,000 $25 California or to the Comptroller of Currency of the United Between $50,000 and $100,000 $50 Between $100,001 and $250,000 $75 States. However, for testamentary trusts, such trustees Between $250,001 and $1 million $100 should file a copy of a complete annual financial Between $1,000,001 and $5 million $200 summary which is prepared in the ordinary course of Between $5,000,001 and $20 million $400 business. See Probate Code sections 16060-16063. Between $20,000,001 and $100 million $800 Between $100,000,001 and $500 million $1,000 WHAT TO FILE Greater than $500 million $1,200 ALL REGISTRANTS, regardless of the amount of total NOTE: A REGISTRATION FEE IS NOT DUE WITH AN revenue, must file Form RRF-1 with the Attorney General's AMENDED REPORT FOR ANY REPORT PERIOD IN WHICH A Registry of Charities and Fundraisers no later than four FEE HAS ALREADY BEEN PAID UNLESS AN AMENDED months and fifteen days after the organization's accounting REPORT CHANGES THE AMOUNT OF THE FEE DUE. period ends (May 15 for calendar year filers). |
Enlarge image | STATE OF CALIFORNIA DEPARTMENT OF JUSTICE RRF-1 Instructions Page 4 of 5 (Rev. 01/2024) STATE CHARITY REGISTRATION NUMBER Total Assets - Are resources owned by the charity which have current or future economic value that can be measured. For The State Charity Registration Number is the Charitable Trust charities reporting to the IRS it is the amount reported in IRS (CT) number assigned to an organization by the Registry of Form 990, Part X, line 16, column (B); IRS Form 990-EZ, Part Charities and Fundraisers at the time of registration. If you do II, line 25, column (B); and IRS Form 990-PF, Part II, line 16, not know the organization's State Charity Registration column (B). Number, you may look it up using the Registry Search feature on the Attorney General's website at www.oag.ca.gov/ Program Expenses - Are expenses incurred by the charities. If you are unable to locate the State Charity organization to further its exempt purposes. For charities Registration Number, leave that line blank and Registry staff reporting to the IRS it is the amount reported in IRS Form 990, will insert the number when it is received in the Registry of Part IX, line 25, column (B); IRS Form 990-EZ, Part III, line Charities and Fundraisers. 32; and IRS Form 990-PF, Part 1, line 26, column (d). If you are not required to file Form 990, 990-EZ, nor 990-PF with the OTHER IDENTIFICATION NUMBERS IRS because total annual revenue was under $50,000, and are instead filing the required Form CT-TR-1, leave Program The corporation number is a seven-digit number assigned by Expense blank. the Office of the Secretary of State and is stamped on the organization's articles of incorporation. Total Expenses - Are all expenses paid or incurred by the organization including program expenses, fundraising The organization number is a seven-digit number assigned by expenses, employee salary & wages, accounting, the Franchise Tax Board for non-corporate entities. depreciation, management and administrative expenses. For charities reporting to the IRS it is the amount reported in IRS The Federal Employer Identification Number is a nine-digit Form 990, Part IX, line 25, column (A); IRS Form 990-EZ, Part number assigned by the Internal Revenue Service. 1, line 17; and IRS Form 990-PF, Part 1, line 26, column (a). The following will assist you in responding to the questions on PART B Form RRF-1: PART B, QUESTION #1 PART A If “yes,” provide the following information on the attachment: Provide the beginning and ending dates of the most recent full 1) Full name of the director, trustee, or officer involved and accounting period (Month/Day/Year). An accounting period position with the organization. may be by calendar year (ex: 01/01/2016-12/31/2016) or by fiscal year (ex: 07/01/2016-06/30/2017). 2) Nature of the transaction, e.g., loan to director, contract with officer's business, etc. For each amount, report only whole dollars without rounding (e.g., $100.99 should be reported as $100). 3) Attach a copy of the board of directors' meeting minutes authorizing the transaction. Total Revenue - is the amount earned and received during the current year and it includes all contributions (including 4) Include, if applicable, the date of transaction; purpose of noncash contributions), gifts, grants, investment income, transaction; amount of the loan or contract; interest membership dues, program service revenues, special event rates; repayment terms; balance due; type of collateral revenue, and other revenue. For charities reporting to the IRS provided; copy of contract, loan or other agreement; it is the amount reported as total revenue on IRS Form 990, amount paid to director, trustee, or officer for the period; Part 1, line 12; IRS Form 990-EZ, Part 1, line 9; IRS Form evidence of other bids received related to the 990-PF, Part 1, line 12. transaction. Noncash Contributions - Are noncash donations made to a PART B, QUESTION #2 charity. Common examples are donations of food, clothing, If “yes,” provide the following information on the attachment: equipment, pharmaceutical and medical supplies. Noncash contributions exclude contributions made by cash, check, 1) Nature, date, amount of loss, and parties involved. electronic funds transfer, debit card, credit card, or payroll deduction. For charities reporting to the IRS it is the amount 2) Description of the steps the organization took to recover reported to the IRS Form 990, Part VIII, line 1g. the loss. Attach a copy of any police and/or insurance report. 3) Description of the procedures the organization implemented to prevent a recurrence of the situation. |
Enlarge image | STATE OF CALIFORNIA DEPARTMENT OF JUSTICE RRF-1 Instructions Page 5 of 5 (Rev. 01/2024) PART B, QUESTION #3 PART B, QUESTION #9 If “yes,” provide the following information on the "Restricted assets" are assets the charity holds that may be attachment: used only for a specific purpose. The restriction may come 1) Description of the fine, penalty, or judgment and the from the governing documents, a condition imposed by the circumstances that resulted in the payment, together donor, or the solicitation that led to the donation. Examples with the name and title of the person(s) responsible and of restrictions are endowment funds, building funds, gifts for specific purposes, and fiscally-sponsored projects. For why the payment was made with the organization's organizations filing the IRS Form 990, refer to the Balance funds. Sheet. If the line reporting net assets without donor restrictions is a negative number, and the line reporting net 2) Name of the organization or government agency assets with donor restrictions is a positive number, answer that issued the fine, penalty or judgment, the "yes." amount and date of payment. If “yes,” provide the following information on the attachment: 3) Copies of all communications with any governmental agency regarding the fine, penalty, or judgment. 1) A written statement confirming that all restricted funds were used consistent with their restricted purpose, and 4) Description of procedures the organization explaining why unrestricted net assets were negative implemented to prevent a reoccurrence of the fine, at the end of the reporting period, and penalty, or judgment. 2) Proof of directors' and officers' liability insurance PART B, QUESTION #4 coverage. Please include a cover note stating If “yes,” provide an attachment listing the name, mailing "confidential" when submitting the proof of insurance. address, telephone number, and e-mail address of each commercial fundraiser, fundraising counsel, or commercial coventurer. SIGNATURE PART B. QUESTION #5 A signature of an authorized agent is required. An If “yes,” provide an attachment listing the name of each authorized agent may be the president or chief funding source, the name of the agency, mailing address, executive officer, treasurer or chief financial officer of a contact person, and telephone number. Do not submit IRS public benefit corporation; or a trustee if the Schedule B as a response to this question. The required organization is a trust; or other authorized agent of the attachment must be made available for public viewing. organization. Signatures do not need to be original inked signature. Copies or electronic signatures are PART B, QUESTION #6 acceptable. If “yes,” provide an attachment listing the date of each raffle. PART B, QUESTION #7 If “yes,” provide an attachment describing whether the vehicle donation program is operated by the charity or a commercial fundraiser, together with the name, mailing address, telephone number and e-mail address for each commercial fundraiser. PART B, QUESTION #8 If you received over $2 million in total revenue, as reported on IRS Form 990, 990-PF or 990-EZ, audited financial statements using generally accepted accounting principles are required. Audit must be conducted by independent certified public accountant in conformity with generally accepted auditing standards. You may deduct from total revenue grants and contracts for services with governmental entities for which the governmental entity requires an accounting of how grant funds were spent (to the issuing government entity). |