Initial Registration

Every charitable corporation, unincorporated association, charitable trustee, and other legal entities holding property for charitable purposes must register with the Attorney General as required under Government Code section 12585. Registration must occur within 30 days of first receiving charitable assets. Assets include public donations, property, government grants, noncash donations, and/or any contribution of value. Use the Online Filing Service to begin the initial registration process. NOTE: after the initial registration, there are also annual registration renewal and reporting requirements.

Initial registration and annual renewal reporting also apply to all foreign charitable organizations (i.e., corporations formed under the laws of other states) doing business or holding property in California for charitable purposes. Doing business in California includes, active solicitation, such as soliciting donations in California by mail, by advertisements in publications, or by any other means of targeting California residents for donations. Other examples of doing business in California include engaging in any of the following activities: holding meetings of the board of directors or corporate members in California, maintaining an office in California, having officers or employees who perform work in California, and/or conducting charitable programs in California.

Use the Online Filing Service to begin the initial registration process. After signing up for a user account, select the "Start a New Registration" button. This triggers the online version of Form CT-1. When filling out Form CT-1 online, make sure to:

  1. Upload the charitable organization's founding documents. As part of the initial registration process, you will be instructed to upload Founding documents which would include Articles of Incorporation, Articles of Organization, Articles of Association, Trust Agreement, and/or Bylaws. If incorporated, make sure to submit endorsed/certified Articles of Incorporation and any endorsed amended articles, stamped by the state in which domiciled.
  2. Submit a copy of the most current Bylaws.
  3. Submit a copy of the IRS determination letter. If the organization did not apply for exempt status, disclose this information in Part G of the initial registration form. If the determination letter has not yet been received, provide the entity's FEIN. Contact the IRS (irs.gov) for a copy of the determination letter.
  4. Submit a copy of the Application for Recognition of Exemption (IRS Form 1023, 1023-EZ, or 1024), if submitted to the IRS. If unavailable, a copy can be requested from the IRS at irs.gov.
  5. Sign Form CT-1 under penalty of perjury, and review your submission.
  6. Pay the Initial registration fee, $50, via credit card or automated clearing house (ACH), which is paying using a checking account.
  • Form CT-1 & Instructions, pdf

    Initial Registration Form
    This form is required from all charities that are registering with the Attorney General's Registry of Charities and Fundraisers for the first time. Charities can now submit the application and payment through the Online Filing Service.

The Online Filing Service allows charitable organizations and fundraisers to submit filings to the Registry of Charities and Fundraisers. Use the Online Filing Service to complete and submit an initial registration application (Form CT-1), upload required supporting documents and pay the registration fee online. Registrants can also respond to requests for additional information and manage their registration through the Online Filing Service.

To create an account, visit the Online Filing Service and select “Sign up now.” Enter an email address to receive a verification code, then verify your email. After that, enter your name and create a password. Once your account is active, you can click on “Start a New Registration” to begin filing for your organization.

Every charitable organization, including trustees, doing business in or holding property in California is required to register with the Attorney General's Registry of Charities and Fundraisers within 30 days of receiving charitable assets. NOTE: Assets include public donations, property, government grants, noncash donations, and/or contributions of value. For more information, please see the Attorney General’s Guide for Charities, including Chapter 6 on Reporting Requirements. See also Government Code sections 12581, 12582, 12582.1, 12583, 12585 and 12586.

Charitable organizations operating in California are required to report to many different government agencies, including the Secretary of State, the Franchise Tax Board and the Attorney General's Registry of Charities and Fundraisers. The Attorney General has primary supervisory jurisdiction over charitable organizations to assure that their assets are used for charitable purposes. The Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code section 12580 et seq.) requires charitable organizations to register and file annual reports with the Registry of Charities and Fundraisers.

The registration and reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act apply to persons and entities that solicit, conduct business, or hold charitable assets in or from California. This includes foreign corporations and trustees formed in other jurisdictions. See Government Code sections 12581, 12582, 12582.1, and 12585.

As is the case for any charitable organization or trustee, the foreign entity is required to register within 30 days of first receiving property (i.e., a cash donation, property donation, or other assets with financial value received for charitable purposes) as a result of doing business in California. In addition, the foreign entity must provide a copy of its tax exemption application, IRS Form 1023 or Form 1023-EZ (if submitted to the IRS), a copy of its IRS determination letter (if it received tax exempt status from the IRS), and copies of its founding documents. For more information, see the Attorney General's Guide for Charities and Government Code section 12580 et seq.

The registration and reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act apply to persons and entities that solicit, conduct business, or hold charitable assets in or from California. In addition to entities that are  tax-exempt under Internal Revenue Code section 501(c)(3), the registration and reporting requirements apply to entities tax-exempt under other subsections of Internal Revenue Code section 501(c) that solicit or hold charitable assets in or from California, entities that are not tax-exempt or for-profit entities that solicit or hold assets for charitable purposes in or from California, and organizations established outside of California that are doing business or holding property for charitable purposes in California. If an entity is exempt from registering with the Registry of Charities and Fundraisers, it need not register or file Form RRF-1. For more information, please see the Attorney General’s Guide for Charities, including Chapter 6 on Reporting Requirements. See also Government Code sections 12581, 12582, 12582.1, 12583, 12585 and 12586.

Note: For-profits that meet the definition of a commercial fundraiser for charitable purposes, fundraising counsel for charitable purposes, commercial coventurer, or charitable fundraising platform should register and report as such instead. Visit the Professional Fundraisers and Charitable Fundraising Platforms pages for more information.

The two most common reasons for receiving a Notice to Register are: (1) your tax preparer's software directed the preparer to submit a copy of your IRS Form 990 or an Annual Registration Renewal Fee Report (Form RRF-1) to the Registry of Charities and Fundraisers, and our records indicate your organization may be subject to the Registry's registration requirements; or (2) a member of the general public made an inquiry concerning a solicitation from your organization.

Charitable organizations are required to register with the Registry of Charities and Fundraisers within 30 days of the initial receipt of assets. The Form RRF-1 is a form to renew an existing registration to report on the charity's activities during the prior fiscal year. The organization needs to complete the initial registration process before the Registry can process the registration renewal filings submitted by the organization. Once your organization is registered, the Registry will assign your organization a State Charity Registration Number, at which time the organization will be able to renew registration.

All charitable organizations should register, as registration and reporting promote transparency to donors and the public at large. However, if you would not like to register and believe you are exempt from registration, registration exemption requests are reviewed by the Registry on a case-by-case basis. Entities organized primarily as a hospital, educational institution, or religious organization are exempt from the registration and annual reporting requirements by law. See Government Code section 12583 and California Code of Regulations, title 11, sections 300.1 and 300.2.

If your organization believes it is exempt from registration, you may request an exemption review by submitting a written request that includes a detailed explanation of the reasons the organization is exempt from registration, a copy of the organization's founding document(s), and IRS determination letter. Submit your request by contacting the Initial Registration Program using the Contact the Initial Registration Program form. Please note exemption requests cannot be submitted through the Online Filing Service.

Organizations that do not register timely may be required to submit past-due annual renewals and pay applicable late fees, depending on when charitable assets were first received in or from California. See Government Code sections 12585, 12586.1, and 12591.1.

Failure to register may result in penalties, the issuance of cease and desist orders or other legal action, and possible loss of tax-exempt status with the California Franchise Tax Board. So, it is important for your organization to fully comply with the registration requirements.

If your organization previously submitted a partial or incomplete Form CT-1 filing, a record may already exist in the Registry’s system. Before starting a new Form CT-1, check your Online Filing Service account to determine whether you already have a draft or submitted registration request. To do so, once logged in, navigate to the My Submissions section, and check the Created, Submitted, and Action Required tabs. Do not start a new registration as doing so could create duplicate records or duplicate payments.

If you do not already have an Online Filing Service account, create one first. After logging in, go to the My Registrations section and use the organization’s registration code to link the user account with your registration record in the Online Filing Service. For security reasons, an additional identification number (e.g., Federal Employer Identification Number) will also need to be provided to link the user account and registration record. If there are issues linking the account, submit a support request in the My Registrations section.

The registration code is used to link your organization’s registration record with an Online Filing Service user account. Your organization’s registration code is not publicly available. Keep it secure and only share it with authorized agents your organization allows to sign and submit filings on your organization’s behalf (under penalty of perjury). Under no circumstances can a registration code be used to submit unauthorized filings, or to permit one registrant to submit filings for another registrant.

The Registry of Charities and Fundraisers provides the organization’s registration code in a Confirmation of Registration correspondence sent after the Form CT-1 initial registration application is processed. An Online Filing Service registration code letter was also mailed to an organization’s address on record in August 2026 with the code.

You will need to upload your founding documents (such as Articles of Incorporation and Bylaws), IRS determination letter (if received), and IRS Form 1023 or 1024 filing (if submitted). When filing Form CT-1, the Online Filing Service provides the ability to attach these documents.

If the organization is incorporated with the California Secretary of State, a certified copy of the founding documents may be obtained from the California Secretary of State at businesssearch.sos.ca.gov or sos.ca.gov if an online copy is not available.

For unincorporated entities, bylaws, articles of association, or articles of organization are required. The founding document should be signed and dated by the founders and contain organizational information such as, but not limited to, the charitable purpose and what will happen to the entity's assets should it dissolve.

The $50 initial registration fee must be paid at the time of filing. The Online Filing Service accepts secure online payments via credit card or Automated Clearing House (ACH), which is payment using the organization’s checking account.

Yes. You can save your progress at any point using the Save as Draft option and return later to complete your filing. In the Online Filing Service, drafts are saved in the My Submissions section, under the Created tab.

Yes. Before submitting and when asked to sign Form CT-1, you can review all entered information, verify uploaded documents, and make any necessary edits.

Follow the instructions provided in the notice. In most cases, you can submit the requested information and upload supporting documents directly through the Online Filing Service. Once logged in, navigate to the My Submissions section, and select the Action Required tab to view a filing that should be resubmitted with the requested information and/or documents.

Log in to your Online Filing Service account, and navigate to the My Submissions section. Then check both the Submitted and Action Required tabs.

If you need to correct information after you submit your filing, contact the Initial Registration Program using the Contact the Initial Registration Program form. Be sure to include the organization’s name, entity or request number, and any other identifying information. You may be asked to email the corrected information or supporting documents. 

The Registry of Charities and Fundraisers will notify you if additional information is needed to complete the initial registration. Additionally, once the organization is registered, the Registry will email a Confirmation of Registration correspondence notifying the organization of any further required materials. If no email is provided, the Registry will mail correspondence.

An authorized agent. If multiple agents require access, they will each need to create an account. If authorized agent(s) do not already have a user account with the Online Filing Service, they may create a user account, and will be prompted to provide an email and password. Once logged in, go to the My Registrations section and use the registration code provided in the Confirmation of Registration correspondence to link the user account with your organization’s registration record in the Online Filing Service. For security reasons, an additional identification number (e.g., Federal Employer Identification Number) will also need to be provided to link the user account and registration record. If there are issues linking the account, submit a support request in the My Registrations section.

Submitting a duplicate CT-1 may result in processing delays, rejected filings, and duplicate records. If your organization is already registered, has a registration in progress, or has previously submitted forms or fees (such as Form CT-1, Form RRF-1, IRS Form 990, or payment), do not submit a new registration through the Online Filing Service.

No. Registration fees are not refundable, as all Form CT-1 filings are processed even if a filing is rejected or submitted in error. This includes duplicate filings, incomplete submissions, or filings submitted by organizations that are already registered. Please confirm your organization’s registration status before submitting Form CT-1 and paying the registration fee.

The most secure and easiest way to file the registration form is through the Online Filing Service. However, a completed Form CT-1 with check payment and supplemental documents can be mailed to this address:

Registry of Charities and Fundraisers
P.O. Box 903447
Sacramento, CA 94203-4470

For overnight or in person delivery use this address:

Registry of Charities and Fundraisers
1300 I Street
Sacramento, CA 95814


Page Last Updated: August 25, 2026