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XAVIER BECERRA State of California
Attorney General California Department of Justice
General Guide for Initial Registration with the
Attorney General’s Registry of Charitable Trusts
All charitable corporations, unincorporated associations, trustees, or other persons
holding assets in trust for charitable purposes must register with the Attorney
General’s Registry of Charitable Trusts within 30 days of initially receiving assets
(funds, property, etc.) in/from California.
To complete initial registration, submit the following documents and information to the
Registry:
1. Form CT-1, available for download at: http://oag.ca.gov/charities/forms.
2. Founding documents, as follows:
• Corporations: endorsed articles of incorporation, all amendments,
and current bylaws.
• Associations: instrument creating the organization (bylaws, constitution,
and/or articles of association).
• Trusts: trust instrument or will and decree of final distribution.
• Trustees for charitable purposes: statement describing your operations
and charitable purpose.
3. IRS Form 1023 or IRS Form 1024, if submitted to the IRS.
4. IRS determination letter, if received from the IRS.
5. $25.00 initial registration fee (check or money order-payable to the Department
of Justice).
Once the organization is registered and has been assigned a state charity
registration number (CT#), the Registration Renewal Fee report (RRF-1), and IRS
Form 990 report (if applicable) must be filed annually. If the organization has been
operating as an unregistered entity in California in previous fiscal years, past RRF-1
reports (plus fees if applicable) must be filed to clear the delinquent status.
Please wait until the organization is registered and provided a CT# before
submitting any RRF-1 reports.
MAILING ADDRESS
California Attorney General’s Office
Registry of Charitable Trusts
P.O. Box 903447 Sacramento, CA
94203-4470
Revised 4/2017
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