Nonprofits must file an annual RRF-1 (Registration Renewal Fee Report) with the Attorney General of the State of California. “Every charitable nonprofit corporation, unincorporated association or trustee holding asserts for chartiable purposes that is required to register with the Attorney General’s Office is also required to annually file Form RRF-1.”
There are seven (7) categories of nonprofit corporations and associations who are not required to file with the Attorney General’s Office and therefore, are not required to file an annual RRF-1:
1. Government Agency
2. Religious Corporation sole
3. a cemetery corporation under Chapter 19 of Division 3 of Business & Professions Code
4. Political Committee under Government Code 82013 and files with Secretary of State
5. Chartiable corporation organized and operated primarily as a religious organization, education institution or hospital
6. Licensed health care service plan
7. Corporate Trustees under jurisdiction of California Commissioner of Financial Institutions or Federal Comptroller of Currency.
The nonprofit annual RRF-1 must be filed no later than 4 months and 15 days after the end of the organizations financial year. If an organization’s financial year ends on December 31, then this report along with the fee must be filed no later than April 15 of the following year.
For instructions on filling out the RRF-1, go to:
http://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/rrf1_instructs_05.pdf