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MAIL TO:                                    INSTRUCTION FOR FILING 
Registry of Charitable Trusts 
P.O. Box 903447               ANNUAL REGISTRATION RENEWAL FEE REPORT 
Sacramento, CA 94203-4470          TO ATTORNEY GENERAL OF CALIFORNIA 
(916) 210-6400                       Section 12586 and 12587, California Government Code 
                                        11 Cal. Code Regs. section 301-307, 311 and 312 
WEB SITE ADDRESS:                                        (FORM RRF-1)
www.ag.ca.gov/charities/

The purpose of the Form RRF-1 is to assist the Attorney General's Office with early detection of charity fiscal  
mismanagement and unlawful diversion of charitable assets. The Form RRF-1 is a short form calling for the most current 
information available to the charity and is designed to close the reporting delays on significant issues of charity fiscal 
accountability.

WHO MUST FILE A FORM RRF-1?                                must file the Annual Registration Renewal Fee Report 
                                                           (RRF-1) with the Attorney General's Registry of Charitable 
Every charitable nonprofit corporation, unincorporated     Trusts four months and fifteen days after the close of the 
association or trustee holding assets for charitable       organization's calendar or fiscal year. 
purposes that is required to register with the Attorney      
General's Office is also required to annually file Form    Charities with total gross revenue or assets of $25,000 or 
RRF-1 regardless of whether the corporation files Form     more must file a copy of the IRS Form 990, 990-EZ, or 990- 
990s annually or is on extended reporting.  Nonprofit      PF and attachments with the Attorney General's Registry of 
corporations and organizations not required by law to      Charitable Trusts. 
register with the Attorney General are not required to       
file the Form RRF-1.  These include:                       EXTENSIONS FOR FILING 
                                                             
(1)  a government agency,                                  Extensions of time for filing the RRF-1 will be allowed if an 
                                                           organization has received an extension from the Internal 
(2)  a religious corporation sole, 
                                                           Revenue Service for filing the IRS Form 990, 990-PF, or 990- 
(3)  a cemetery corporation regulated under Chapter        EZ.  An organization shall file both forms (RRF-1 and IRS 
     19 of Division 3 of the Business and Professions      Form 990, 990-PF, or 990-EZ) with the Registry of Charitable 
     Code,                                                 Trusts at the same time, along with copies of all requests to 
                                                           IRS for an extension and, where approval of the extension is 
(4)  a political committee defined in Section 82013 of     not automatic, a copy of each approved extension request.   
     the California Government Code which is required      IT IS NOT NECESSARY TO SEND A COPY OF THE 
     to and which does file with the Secretary of State    EXTENSION REQUEST PRIOR TO FILING THE REPORT. 
     any statement pursuant to the provisions of Article     
     2 (commencing with Section 84200) of Chapter 4 of     ANNUAL REGISTRATION RENEWAL FEE 
     Title 9,                                                
                                                           Charities and trustees registered with the Attorney  
(5)  a charitable corporation organized and operated       General's Registry of Charitable Trusts must filethe 
     primarily as a religious organization, educational    appropriate registration renewal fee with the Annual 
     institution or hospital,                              Registration Renewal Fee Report (RRF-1) based on the 
  
                                                           registrant's gross annualrevenuefor  the preceding fiscal  
(6)  a health care service plan that is licensed pursuant  
                                                           year, as follows: 
     to Section 1349 of the Health and Safety Code and 
                                                             
     reports annually to the Department of Managed  
                                                           Gross Annual Revenue                                    Fee 
     Health Care, 
                                                             
(7)  corporate trustees which are subject to the           Less than $25,000                                           0 
     jurisdiction of the Commissioner of Financial         Between $25,000 and $100,000                            $25 
     Institutions of the State of California or to the     Between $100,001 and $250,000                           $50 
     Comptroller of Currency of the United States.         Between $250,001 and $1 million                         $75 
     However, for testamentary trusts, such trustees       Between $1,000,001 and $10 million                    $150 
     should file a copy of a complete annual financial     Between $10,000,001 and $50 million                   $225 
     summary which is prepared in the ordinary course of   Greater than $50 million                              $300 
     business.  See Probate Code sections 16060-             
     16063.                                                NOTE: A REGISTRATION FEE IS NOT DUE WITH AN 
                                                           AMENDED REPORT FOR ANY REPORT PERIOD IN WHICH  
                                                           A FEE HAS ALREADY BEEN PAID.
WHAT TO FILE 
  
ALL REGISTERED charities, regardless of receipts or  
assets, except for those listed above as being exempt,
                                                                                                RRF-1 INSTRUCTIONS (08/2017)



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RRF-1 INSTRUCTIONS 
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STATE CHARITY REGISTRATION NUMBER                             PART B, QUESTION #3 
                                                              If “yes,” provide a signed statement listing the non-program 
The State Charity Registration Number is the Charitable  
                                                              expenditures and the reasons why they exceeded 50% of 
Trust (CT) number assigned to an organization by the 
                                                              gross revenues.  If you believe that non-program  
Registry of Charitable Trusts at the time of registration.  
                                                              expenditures were reasonable, furnish a signed statement 
The State Charity Registration Number consists of no  
                                                              explaining the reasons why.  If not, describe the steps the 
more than six digits. If you do not know the  
                                                              organization will take to lower non-program expenditures. 
organization's State Charity Registration Number, check  
                                                                
the “CT Number Search” on the Charitable Trusts' web  
                                                              Non-program expenditures are any expenditures that do not 
site at http://ag.ca.gov/charities/.  If you are unable to  
                                                              meet the definition of “program services” set forth in the 
locate the State Charity Registration Number, leave that  
                                                              Internal Revenue Service Instructions for Form 990 and  
line blank and Registry staff will insert the number when  
                                                              Form 990-EZ.  The IRS Instructions are set forth on the 
it is received in the Registry of Charitable Trusts. 
                                                              Attorney General's web site (http://ag.ca.gov/charities/). See 
OTHER IDENTIFICATION NUMBERS                                  the IRS Instructions for a discussion of the expenses that are 
                                                              attributable to program services. 
The corporate number is assigned by the Office of the           
Secretary of State and is stamped on the organization's       PART B, QUESTION #4 
articles of incorporation.                                    If “yes,” provide the following information on the 
The organization number is assigned by the Franchise          attachment: 
Tax Board for non-corporate entities. Both are seven-           
digit numbers.                                                1)   Description of the fine, penalty, or judgment and the 
                                                                 circumstances that resulted in the payment.  Also 
The Federal Employer Identification Number is assigned           indicate the name and title of the person(s) responsible 
by the Internal Revenue Service. It is a nine-digit              and why the payment was made with the organization's 
number.                                                          funds. 
                                                                
The following will assist you in responding to the            2)   Name of the organization or government agency that 
questions on the RRF-1 report:                                   issued the fine, penalty or judgment; date of payment; 
                                                                 and the amount of the fine, penalty, or judgment. 
PART B, QUESTION #1                                             
If “yes,” provide the following information on the  
                                                              3)   Copies of all communications with any governmental 
attachment: 
                                                                 agency regarding the fine, penalty, or judgment. 
                                                                
1)    Full name of the director, trustee, or officer  
                                                              4)   Description of procedures the organization 
      involved and position with the organization. 
                                                                 implemented to prevent a reoccurrence of the fine, 
2)    Nature of the transaction, e.g., loan to director,         penalty, or judgment. 
      contract with officer's business, etc.                    
                                                              PART B, QUESTION #5 
3)    Attach a copy of the board of directors' meeting        If “yes,” provide an attachment listing the name, address, 
      minutes authorizing the transaction.                    telephone number, and e-mail address of the commercial 
4)    Include, if applicable, the date of transaction;        fundraiser, fundraising counsel, or commercial coventurer. 
      purpose of transaction; amount of the loan or             
      contract; interest rates; repayment terms; balance      PART B. QUESTION #6 
      due; type of collateral provided; copy of contract,     If “yes,” provide an attachment listing the name of the 
      loan or other agreement; amount paid to director,       agency, mailing address, contact person, and telephone 
      trustee, or officer for the period; evidence of other   number. 
      bids received related to the transaction.                 
                                                              PART B, QUESTION #7 
PART B, QUESTION #2                                           If “yes,” provide an attachment indicating the number of 
If “yes,” provide the following information on the            raffles and the date(s) they occurred. 
attachment:                                                     
                                                              PART B, QUESTION #8 
1)    Nature, date, amount of loss. 
                                                              If “yes,” provide an attachment indicatingwhether  the 
2)    Description of the steps the organization took to       vehicle donation program is operated by the charity or 
      recover the loss. Attach a copy of any police and/or    whether the charity contracts with a commercial fundraiser.
      insurance report. 
3)    Description of the procedures the organization          
      implemented to prevent a recurrence of the  
      situation.                                                                                RRF-1 INSTRUCTIONS (08/2017)






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