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STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
RRF-1 Instructions Page 4 of 5
(Rev. 09/2017)
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
Charitable Trusts at the time of registration. If you do not know II, line 25, column (B); and IRS Form 990-PF, Part II, line 16,
the organization's State Charity Registration Number, you
column (B).
may look it up using the Registry Search feature on the
Attorney General's website at www.oag.ca.gov/charities. If
Program Expenses - Are expenses incurred by the
you are unable to locate the State Charity Registration
organization to further its exempt purposes. For charities
Number, leave that line blank and Registry staff will insert the
reporting to the IRS it is the amount reported in IRS Form 990,
number when it is received in the Registry of Charitable
Part IX, line 25, column (B); IRS Form 990-EZ, Part III, line
Trusts.
32; and IRS Form 990-PF, Part 1, line 24. If you are not
required to file Form 990, 990-EZ, nor 990-PF with the IRS
OTHER IDENTIFICATION NUMBERS 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.
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.
Gross Annual Revenue - is the amount earned and received
during the current year and it includes all contributions, gifts, 4) Include, if applicable, the date of transaction; purpose of
grants, investment income, membership dues, program transaction; amount of the loan or contract; interest
service revenues and other revenue. For charities reporting rates; repayment terms; balance due; type of collateral
to the IRS it is the amount reported as total revenue on IRS provided; copy of contract, loan or other agreement;
Form 990, Part 1, line 12; IRS Form 990-EZ, Part 1, line 9; amount paid to director, trustee, or officer for the period;
IRS Form 990-PF, Part 1, line 12. evidence of other bids received related to the
transaction.
Noncash Contributions - Are noncash donations made to a
charity. Common examples are donations of food, clothing,
PART B, QUESTION #2
equipment, pharmaceutical and medical supplies. Noncash If “yes,” provide the following information on the attachment:
contributions exclude contributions made by cash, check,
electronic funds transfer, debit card, credit card, or payroll 1) Nature, date, amount of loss, and parties involved.
deduction. For charities reporting to the IRS it is the amount
reported to the IRS Form 990, Part VIII, line 1g. 2) Description of the steps the organization took to recover
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.
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