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RRF-1 INSTRUCTIONS
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STATE CHARITY REGISTRATION NUMBER PART B, QUESTION #3
The State Charity Registration Number is the Charitable If “yes,” provide a signed statement listing the non-program
Trust (CT) number assigned to an organization by the expenditures and the reasons why they exceeded 50% of
Registry of Charitable Trusts at the time of registration. gross revenues. If you believe that non-program
The State Charity Registration Number consists of no expenditures were reasonable, furnish a signed statement
more than six digits. If you do not know the explaining the reasons why. If not, describe the steps the
organization’s State Charity Registration Number, check organization will take to lower non-program expenditures.
the “CT Number Search” on the Charitable Trusts’ web Non-program expenditures are any expenditures that do not
site at http://oag.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://oag.ca.gov/charities/).
OTHER IDENTIFICATION NUMBERS See 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;
PART B, QUESTION #1 and the amount of the fine, penalty, or judgment.
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,
penalty, or judgment.
2) Nature of the transaction, e.g., loan to director,
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 #2 PART B, QUESTION #7
If “yes,” provide the following information on the If “yes,” provide an attachment indicating the number of
attachment: raffles and the date(s) they occurred.
1) Nature, date, amount of the loss.
PART B, QUESTION #8
2) Description of the steps the organization took to
recover the loss. Attach a copy of any police and/or If “yes,” provide an attachment indicating whether the
insurance report. vehicle donation program is operated by the charity or
whether the charity contracts with a commercial fundraiser.
3) Description of the procedures the organization
implemented to prevent a recurrence of the
situation.
RRF-1 INSTRUCTIONS (3/05)
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