Charitable Fundraising Platforms

A charitable fundraising platform is a person, corporation, or other legal entity that provides a website, mobile device application, or other internet-based platform to Californians, and performs, permits, or enables solicitations through its platform. The different types of solicitations include:

• Soliciting donations for one or more charities through the platform, including "micro donations," "round up donations," or donations of any amount;
• Enabling "peer-to-peer charitable fundraising" in which platform users solicit charitable donations from others on the platform (e.g., "crowdfunding" for charity);
• Soliciting through "charitable sales promotions," "cause marketing campaigns," or "free action programs," in which platform users make purchases or perform other activity that cause donations to be sent to one or more charities based on their purchases or activity; or
• Providing a platform to charities that can be "private-labeled" or customized and allow charities to solicit donations through the platform, including through peer-to-peer charitable fundraising.

This list of examples is not exhaustive. (Gov. Code, §§ 12581.2, 12599.9, subd. (a)(1); Cal. Code Regs., tit. 11, § 314 subds. (m) to (q).)

When a charitable fundraising platform performs, permits, or enables solicitations through its platform, it may enter into a partnership with a platform charity, a charity that facilitates donations for other charities referenced in solicitations on the platform. A partnership is a contractual relationship, where one of the contract’s purposes is for the platform charity to facilitate solicitations on the charitable fundraising platform. A platform charity may be responsible for obtaining consent from other charities to be referenced in solicitations, may receive and hold donations made on the platform, may provide tax donation receipts to those who made donations on the platform, may determine whether charities referenced in solicitations are eligible to be sent donations, and may send donations to the charities referenced in solicitations, among other responsibilities. A platform charity’s responsibilities are determined by the terms of the partnership and may vary. (Gov. Code, § 12599.9, subd. (a)(5); Cal. Code Regs., tit. 11, § 314, subd. (i).)

If a charity meets the definition of both a platform charity and a charitable fundraising platform, the charity is deemed a charitable fundraising platform. This occurs when the charity has entered into a partnership with one or more charitable fundraising platforms to facilitate solicitations on those platforms, and the charity also independently provides a website, mobile device application, or other internet-based platform to Californians, and performs, permits, or enables solicitations through its own platform. (Gov. Code, § 12599.9, subd. (b)(1).)

“Recipient charitable organizations” are charities referenced in solicitations on a charitable fundraising platform. They are not a platform charity because they did not enter into a partnership with a charitable fundraising platform to facilitate solicitations for other charities also referenced on the platform. (Gov. Code, § 12599.9, subd. (a)(7).)

The California Attorney General oversees the activities of charitable fundraising platforms and platform charities in California pursuant to California’s Charitable Fundraising Platforms Law and its regulations.

Effective June 12, 2024, the registration and filing requirements for charitable fundraising platforms are as follows:

1. Initially register as a charitable fundraising platform with the Attorney General’s Registry of Charities and Fundraisers before performing, permitting, or enabling any solicitations. This involves filing Form PL-1 and paying a registration fee through the Online Filing Service. No late fees will be assessed if filed by October 12, 2024.
2. Renew registration each year when a charitable fundraising platform, has, is, or will be performing, permitting, or enabling any solicitations, or will be receiving, holding, controlling, or sending donations. Renew registration also when a charitable fundraising platform partners with a platform charity (or another charitable fundraising platform) to assist with these activities. Renewal involves filing Form PL-2 and paying a registration renewal fee through the Online Filing Service. Form PL-2 must be filed by January 15th of each year.
3. File annual fundraising reports using Form PL-4 by July 15 of each year for fundraising activities of the preceding calendar year. Filing occurs through the Online Filing Service. If registration is not renewed for the current calendar year, Form PL-4 shall still be filed for the fundraising activities of the preceding calendar year. For the 2024 reporting period, a Form PL-4 is only required to report on fundraising activities from June 12, 2024 to December 31, 2024.

Effective June 12, 2024, the registration and filing requirements for platform charities are as follows:

1. Initially register and renew registration and report as a trustee/charity, if not already doing so. Registration and reporting as a charity or trustee involves filing and paying a registration fee and a registration renewal fee through the mail. No late fees will be assessed for initial registration if filed by October 12, 2024.
2. File notifications using Form PL-3 when a platform charity has entered into a partnership with a charitable fundraising platform. Form PL-3 must be filed within 30 days of entering into the partnership unless: notification was already provided through the platform charity’s registration as a trustee/charity, or through registration of the partnering platform. Filing of Form PL-3 occurs through the Online Filing Service.
3. File annual fundraising reports using Form PL-4 by July 15 of each year for fundraising activities of the preceding calendar year. Filing occurs through the Online Filing Service. For the 2024 reporting period, a Form PL-4 is only required to report on fundraising activities from June 12, 2024 to December 31, 2024.

A charitable fundraising platform that is a charity shall also initially register and renew registration and report as a trustee/charity, if not already doing so. This involves filing and paying a registration fee and a registration renewal fee through the mail. No late fees will be assessed for initial registration if filed by October 12, 2024.

Other notable requirements include:

• Charitable fundraising platforms and platform charities shall only solicit, permit, or enable solicitations, or receive, control, or distribute funds from donations, for charities in good standing. The Registry maintains a list of charities that may not operate or solicit in California. Also see lists from the Internal Revenue Service and the Franchise Tax Board. (Gov. Code, § 12599.9, subds. (a)(3) and (d); Cal. Code Regs., tit. 11, §§ 314, subds. (e) & (l), 316.)
• Donations cannot be diverted or misused, and shall be maintained in a separate account from other funds belonging to a charitable fundraising platform or platform charity. (Gov. Code, § 12599.9, subd. (h).)
• Charitable fundraising platforms and platform charities are required to make conspicuous disclosures that prevent the likelihood of deception or confusion. (Gov. Code, § 12599.9, subds. (e) and (f)(2)(B); Cal. Code Regs., tit. 11, §§ 314, subd. (a), 317.)
• Solicitations for "non-consenting" charities shall comply with Government Code section 12599.9, subdivision (f)(2).

Additional notable requirements become effective January 1, 2025:

• Agreements with charities that provide consent to use their name in solicitations on or through a charitable fundraising platform shall comply with Government Code section 12599.9, subdivisions (f)(1) and (h), and California Code of Regulations, title 11, sections 318, 320, 321.
• Tax donation receipts shall comply with Government Code section 12599.9, subdivision (g), and California Code of Regulations, title 11, section 319, when applicable.
• Donations shall be sent to charities referenced in solicitations (or to alternate charities when charities are not eligible to be sent donations) within the time periods set forth in Government Code section 12599.9, subdivision (h), and California Code of Regulations, title 11, section 320.
• Accountings of donations shall be provided to charities in compliance with , and California Code of Regulations, title 11, section 321.
• Charitable fundraising platforms and platform charities shall provide an ability for platform users to learn whether donations were sent to charities in accordance with California Code of Regulations, title 11, section 322, when applicable.

The registration of a charitable fundraising platform or platform charity must be in good standing to operate or solicit in California. The failure to comply with the registration, filing, and other requirements may also lead to civil litigation or administrative enforcement action, and subject the person or entity to late fees, civil penalties, suspension or revocation of registration, orders, and other relief as provided in Government Code sections 12586.1, 12591.1, and 12598, and California Code of Regulations, title 11, sections 336 to 346.

• California Law on the Supervision of Trustees and Fundraisers for Charitable Purposes
• California Regulations on the Supervision of Trustees and Fundraisers for Charitable Purposes
• California Law on Charitable Fundraising Platforms
• California Regulations on Charitable Fundraising Platforms
  • Section 314 (definitions): effective March 26, 2024
  • Section 315 (registration and filing requirements): effective June 12, 2024
  • Section 316 (good standing of charities): effective March 26, 2024
  • Section 317 (solicitation disclosures): effective March 26, 2024
  • Section 318 (charity consent for solicitations): effective January 1, 2025
  • Section 319 (tax donation receipts): effective January 1, 2025
  • Section 320 (sending of donations to charities): effective January 1, 2025
  • Section 321 (accounting of donations to charities): effective January 1, 2025
  • Section 322 (sending of donations transparency): effective January 1, 2025
  • Section 323 (donations held by platform users): effective March 26, 2024

Every charitable fundraising platform must register with the Registry before performing, permitting, or enabling any solicitations. (Gov. Code, §§ 12581.2, 12599.9, subds. (a)(1) & (b)(1); Cal. Code Regs., §§ 314, subds. (m) to (q), 315, subd. (a).)

This requirement is effective June 12, 2024. However, no late fees will be assessed if filed by October 12, 2024.

See Government Code section 12599.9, subdivision (a)(2), for the exclusions. A person or entity excluded from the definition of a charitable fundraising platform should not file Form PL-1 because it is not a charitable fundraising platform.

For example, a charitable organization that has its own platform, and solicits donations only for itself through its own platform, is not a charitable fundraising platform.

In another example, a person or entity is not a charitable fundraising platform and thus excluded from filing Form PL-1, when the entity is only deemed a commercial fundraiser for charitable purposes because: the entity, for compensation, also performs solicitations via telephone or direct mail (excluding electronic mail or messages); solicits donations through in-person fundraising events; solicits noncash donations; solicits through print, radio, or television more than on an incidental basis; or performs solicitations involving a chance to win something of value. In these instances, the person or entity must register as a commercial fundraiser for charitable purposes (if not already registered as such), and comply with other requirements applicable to commercial fundraisers).

No.

A user account with the Online Filing Service is required. To set up an account, select the "Sign up now" link on the Online Filing Service’s Sign In page, and follow the directions to confirm your email address and establish your password. Your email address will act as your account username. The procedure to confirm your email address is necessary each time you sign in.

If you have an existing registration with the Registry, the steps to establish a user account are the same. However, once signed into the Online Filing Service, connect your user account to the existing registration by using the “Don’t see your license? Click here to search for it” link. You will be asked to enter the Registration Number (shown as “License Number”) and Registration Code (previously provided by the Registry) associated with your existing registration. Once the registration is found by the Online Filing Service, it will be listed in the “Existing Registration Holders” section. A registrant is prohibited from linking the registration record of another registrant to their Online Filing Service user account.

Once signed into the Online Filing Service, select the “Begin Form PL-1” button. If you have an existing registration with the Registry, select that registration instead of the “Create New Organization” option. It may take a couple minutes for the existing registration to display.

Filing a complete Form PL-1 starts the registration process. Filings are reviewed to determine whether a registration should be granted. A registration number is assigned by the Registry to each registered charitable fundraising platform and registration is effective for the remainder of the calendar year. Registration renewal and reporting occurs on an annual basis thereafter through the filing of Form PL-2 (renewal) and Form PL-4 (reporting). See Government Code section 12598, subdivision (e)(1), and California Code of Regulations, title 11, sections 339 to 341 for when registration may be refused, suspended or revoked.

Filings are processed based on the date of receipt, provided the filing is complete. Once approved, the Registry emails a confirmation of registration with the applicant’s registration number. If the filing is incomplete or there are additional questions, the Registry emails the applicant a notice with the information or documents requested. Applicants can review the status of a filing by using the Registry Search Tool.

The registration code can be used to link your registration as a charitable fundraising platform with an Online Filing Service user account. Your registration code is not publicly available. Keep it secure, and do not share it with anyone, unless they are authorized to sign and submit filings in the Online Filing Service on your behalf (under penalty of perjury). Under no circumstances can a registration code be used to permit one registrant to submit filings on behalf of another registrant.

After processing the filing, an official copy of the Form PL-1 filing is made available in the Registry Search Tool.

The Online Filing Service provides an unofficial copy of the filing after submission, which is confirmation that the filing was submitted. Do not otherwise rely on the unofficial copy, which is not publicly accessible.

Initial registration is for a calendar year, and expires December 31 of the registering year, regardless of when registration was granted in that year.

Every charitable fundraising platform must file Form PL-2 with the Registry to renew registration for each calendar year if, during that year, a charitable fundraising platform has been, is, or will be performing, permitting or enabling any solicitations, or has been, is, or will be receiving, holding, or controlling, or sending donations. Also renew registration when a charitable fundraising platform partners with a platform charity (or another charitable fundraising platform) to assist with these activities. Form PL-2 must be filed by January 15 of each year for which registration is being renewed. (Gov. Code, §§ 12581.2, 12599.9, subds. (a)(1) & (b)(2); Cal. Code Regs., §§ 314, subds. (m) to (q), 315, subd. (b).)

Yes. Form PL-2 can be filed beginning in October for the subsequent calendar year.

See Government Code section 12599.9, subdivision (a)(2), for the exclusions. A person or entity excluded from the definition of a charitable fundraising platform is not a charitable fundraising platform and should not file Form PL-2, including a person or entity who was previously registered as a charitable fundraising platform, but is no longer a charitable fundraising platform.

No.

Once signed into the Online Filing Service, find your registration record and select the action menu item "File Form PL-2 Registration Renewal." This menu item will be operational beginning October 2024.

When registration is not timely renewed, the charitable fundraising platform’s registration expires. Charitable fundraising platforms with an expired registration are not in good standing and are prohibited from soliciting or operating as a charitable fundraising platform in California. Failure to timely file Form PL-2 may result in assessment of late fees and automatic suspension of registration status. Also, the charitable fundraising platform is not eligible for its Form PL-4 to be filed by a partner, if applicable. (Gov. Code, §§ 12586.1, 12599.6, subd. (f)(1); Cal. Code Regs., tit. 11, §§ 312, 315, subd. (f)(1), 341.)

Filing a complete Form PL-2 starts the registration renewal process. Filings are reviewed to determine whether registration should be renewed. If renewed, registration is effective for the calendar year for which it was filed. For reasons as to why registration may be refused, suspended or revoked, see Government Code section 12598, subdivision (e)(1), and California Code of Regulations, title 11, sections 339 to 341.

Filings are processed based on the date of receipt, provided the filing is complete. If the filing is incomplete or there are additional questions, the Registry emails the registrant a notice with the information or documents requested. Registrants can review the status of a filing by using the Registry Search Tool.

After processing the filing, an official copy of the Form PL-2 filing is made available in the Registry Search Tool.

The Online Filing Service provides an unofficial copy of the filing after submission, which is confirmation that the filing was submitted. Do not otherwise rely on the unofficial copy, which is not publicly accessible.

Registration is for a calendar year, and expires December 31, regardless of when registration was renewed in that year.

Every platform charity registered as a trustee/charity in California must file Form PL-3 with the Registry when the platform charity enters into a partnership with a charitable fundraising platform to facilitate solicitations on that charitable fundraising platform, unless: notification was already provided through the platform charity’s registration as a trustee/charity, or through registration of the partnering platform.

Form PL-3 must be filed within 30 days of entering into a partnership with a charitable fundraising platform, unless notification was already provided through the platform charity’s registration as a trustee/charity, or through registration of the partnering platform. The partnership triggers the filing of Form PL-3, and not whether any solicitations are publicly accessible on the partnering platform.

If a platform charity entered into a partnership with more than one charitable fundraising platform in the last 30 days, submit one Form PL-3 for all partnerships.

This requirement becomes operative June 12, 2024. However, no late fees will be assessed for filings due before September 12, 2024.

A platform charity must be registered as a trustee/charity first before using the Online Filing Service to file Form PL-3.

A platform charity with an existing trustee/charity registration must create a user account with the Online Filing Service. To set up an account, select the "Sign up now" link on the Online Filing Service’s Sign In page, and follow the directions to confirm your email address and establish your password. Your email address will act as your account username. The procedure to confirm your email address is necessary each time you sign in.

Once signed into the Online Filing Service, connect your user account with your existing trustee/charity registration by using the “Don’t see your license? Click here to search for it” link. You will be asked to enter the Registration Number (shown as “License Number”) and Registration Code (provided by the Registry) associated with your existing registration. At the time of registration as a trustee/charity, registrants are sent a confirmation letter that includes their registration code. Once the registration is found by the Online Filing Service, it will be listed in the “Existing Registration Holders” section. A registrant is prohibited from linking the registration record of another registrant to their Online Filing Service user account.

Once signed into the Online Filing Service, find your registration record and select the action menu item "File Form PL-3 Notification from Platform Charities."

The filing is processed by the Registry based on the date of receipt, provided the filing is complete. If complete, the Registry makes available a copy of the filing in the Registry Search Tool. If incomplete or there are additional questions, the Registry emails the registrant a notice with the information or documents requested. Registrants can review the status of a filing in the Registry Search Tool.

After processing the filing, an official copy of the Form PL-3 filing is made available in the Registry Search Tool.

The Online Filing Service provides an unofficial copy of the filing after submission, which is confirmation that the filing was submitted. Do not otherwise rely on the unofficial copy, which is not publicly accessible.

Every charitable fundraising platform or platform charity operating in California must file a Form PL-4 with the Attorney General’s Registry of Charities and Fundraisers to report on fundraising activities that occurred in the calendar year that is being reported on ("reporting year").

A Form PL-4 may be filed on a charitable fundraising platform’s behalf by its partner retained to facilitate solicitations on the registrant’s platform. This is only permitted when the criteria specified in California Code of Regulations, title 11, section 315, subdivision (f), are met, which includes the charitable fundraising platform authorizing its partner to file the platform’s Form PL-4 for which a Form PL-2 (for registration renewal) was completed and timely filed. When the criteria are met, the Online Filing Service will allow a partner to file a Form PL-4 for its partnering charitable fundraising platform and the charitable fundraising platform must still examine and sign Form PL-4 under oath, before it is filed.

Yes.

The deadline for filing a Form PL-4 is July 15 of the current calendar year to report on fundraising activities that occurred during the prior calendar year (January 1 to December 31). When timely filed, the prior calendar year is the reporting year. The July 15 deadline applies regardless of the fiscal year a charitable fundraising platform or platform charity follows for its financial recordkeeping. A Form PL-4 filing shall only cover one calendar year.

For 2024 only, the reporting year is from June 12, 2024 to December 31, 2024.

When Form PL-4 is not timely filed, by July 15, a charitable fundraising platform’s or platform charity’s registration becomes delinquent. A charitable fundraising platform or platform charity with a delinquent registration is not in good standing and is prohibited from soliciting or operating as such in California. Failure to timely file Form PL-4 may result in assessment of late fees and automatic suspension of registration status. (Gov. Code, §§ 12586.1, 12599.6, subd. (f)(1), 12599.9, subd. (d)(1); Cal. Code Regs., tit. 11, §§ 312, 341.)

Once signed into the Online Filing Service, find your registration record and select the action menu item "File Form PL-4 Annual Fundraising Report." If an authorized partner is filing for another registrant, select the action item "Manage Partnering Platforms" and then select the platform the partner wishes to file a Form PL-4 on behalf of. These menu items will be operational beginning January 2025.

See this sample Attachment 1 with data saved as a CSV file. Do not use this sample to provide answers for Form PL-4 Part C questions 15, 17, 19, and Part D question 5, as it is provided to only show data formatted in compliance with the questions’ and attachments’ instructions.

When applicable, the form’s Part C question 5 and Part D question 3 request fee information. Follow the question’s instructions for submitting fee information the registrant believes is confidential or a trade secret. When submitted in compliance with the question’s instructions, that information is not made publicly available. (Cal. Code Regs., tit. 11, § 315, subd. (g).)

Filings are processed based on the date of receipt, provided the filing is complete. If the filing is incomplete or there are additional questions, the Registry emails the registrant a notice with the information or documents requested. Registrants can review the status of a filing by using the Registry Search Tool.

If the filing is complete, the Registry makes available a copy of the filing in the Registry Search Tool (without fee information the registrant believes is confidential or a trade secret, if any, in response to the form’s Part C question 5 and Part D question 3).

If the Registry finds fee information submitted as confidential or a trade secret is not confidential or a trade secret, the Registry emails the registrant a notice of this finding and instructs the registrant to amend Form PL-4 within 45 days after notice. If not amended in accordance with the notice, the fee information would be made publicly (Cal. Code Regs., tit. 11, § 315, subd. (g).)

After processing the filing, an official copy of the Form PL-4 filing (including attachments) is made available in the Registry Search Tool.

The Online Filing Service provides an unofficial copy of the filing after submission, which is confirmation that the filing was submitted. Do not otherwise rely on the unofficial copy, which is not publicly accessible.

A Form PL-4 filing may be amended.