Annual Registration Renewal

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 annual renewal filings, upload required supporting documents and pay the renewal 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.

To file forms, such as annual renewal filings, you must link your Online Filing Service account to the organization’s registration record.

If you have the organization’s registration code, log in to the Online Filing Service, navigate to the My Registrations section, and select “Don't see your registration? Click here to find it.” You will be prompted to enter the organization’s registration code and an identifying number associated with the organization, such as the FEIN, to link the registration to your account. Once linked (which may take hours), the organization will appear under My Registrations.

If you do not have the organization’s registration code, log in to the Online Filing Service, navigate to the My Registrations section, and select “Click here if you need help accessing your registration.” From there, submit a support request and provide information about the organization, including any identifying information you have available (such as the FEIN), along with your role with the organization. The Registry will review your request and assist you with gaining access to the organization’s registration record, if appropriate.

Note: For security purposes, registration codes are only provided to individuals who are authorized to access and manage the organization’s record.

An organization’s unique registration code can be found in the Confirmation of Registration correspondence sent to the organization after it initially registered with the Registry. Also, an Online Filing Service registration code letter was mailed to an organization’s address on record in August 2026 with the code.

If you cannot locate your registration code, you may request assistance through the Online Filing Service.

To request assistance, log in to the Online Filing Service and navigate to the My Registrations section. Select “Click here if you need help accessing your registration” and submit a support request. Be sure to provide the organization's name, any identifying information available (such as the FEIN), and your relationship to the organization.

The Registry will review your request and, if appropriate, assist you with accessing the organization's registration record or obtaining a new registration code.

Note: For security purposes, registration codes are only provided to individuals who are authorized to access and manage the organization’s record.

Review the Registry’s status definitions on the Registry Statuses page.

Yes. The fee is determined by a sliding scale based on the organization’s total revenue. The annual registration renewal fee schedule is shown below from Form RRF-1 with fees as of January 1, 2022. See also California Code of Regulations, title 11, section 306.

Charitable organizations operating in California are required to file documents with a number of state agencies regarding various aspects of their operations. The Attorney General has primary supervisory jurisdiction over charitable organizations to ensure that charitable assets are used for their intended purpose. Thus, under the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code section 12580 et seq.), charitable organizations are required to register with the Attorney General’s Registry of Charities and Fundraisers and to file annual reports.

Yes. 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, and must also annually file Form RRF-1 regardless of whether the organization files IRS Form 990. If a charitable organization 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. For registration information, visit the Initial Registration page.

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, 12585 and 12586.

A foreign entity doing business in California is required to first register, and thereafter annually renew registration. For registration information, visit the Initial Registration page.

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. For registration information, visit the Initial Registration page.

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.

Your organization needs to first complete the initial registration process before the Registry can process your Form RRF-1. Form RRF-1 is filed as part of annual registration renewal. When the Registry of Charities and Fundraisers receives a Form RRF-1 from an unregistered organization, Form RRF-1 Form is typically returned to the organization with a Notice to Register. For registration information, visit the Initial Registration page.

Regardless of the amount of the assets or revenue, once an organization is operating in California it is required to register with the Registry of Charities and Fundraisers within 30 days after receipt of property, and file Form RRF-1 with the Registry annually. Furthermore, if the organization does not file IRS Form 990 or Form 990-EZ with the IRS, but instead is eligible to file, and does file, IRS Form 990-N with the IRS, the organization is required to file Form CT-TR-1 with Form RRF-1. Do not file IRS Form 990-N with the Registry.

The registration and reporting requirements under the Supervision of Trustees and Fundraisers for Charitable Purposes Act apply to entities that solicit, conduct business, or hold charitable assets in California, including unincorporated entities. See Government Code sections 12581, 12582, 12585 and 12586.

An unincorporated entity is required to first register, and thereafter annually renew its registration. For registration information, visit the Initial Registration page.

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. For registration information, visit the Initial Registration page.

Yes.

Extensions for filing Form RRF-1 are allowed if an organization has received an extension from the Internal Revenue Service to file their IRS Form 990, 990-PF, or 990-EZ. An organization must file both Form RRF-1 and IRS Form 990, 990-PF, or 990-EZ with the Registry at the same time, along with copies of all requests to the IRS for an extension and, where approval of the extension is not automatic, a copy of each approved extension.

When submitting Form RRF-1 in the Online Filing Service, answer “Yes” to the question “Did the organization request an IRS extension?” The Online Filing Service then allows you to upload a copy of the request(s) to the IRS for an extension of time, and where approval of the extension is not automatic, a copy of each approved extension request.

No, not prior to filing Form RRF-1. However, when submitting Form RRF-1 in the Online Filing Service, answer “Yes” to the question “Did the organization request an IRS extension?” The Online Filing Service then allows you to upload a copy of the request(s) to the IRS for an extension of time, and where approval of the extension is not automatic, a copy of each approved extension request.

Yes. Also, a renewal fee is required based on total revenue for the accounting period that reports a partial fiscal year.

Once logged in to the Online Filing Service, navigate to the My Submission section, then select the Renewals and Submitted tabs. Select the year you want to amend and then click the “Amend Submission” button.

An additional fee will not be required unless the amended filing changes the required fee due to an increase in the reported total revenue.

The failure to timely file annual reports may result in late fees, penalties, a delinquent registration status, suspended registration status, revoked registration status, or other legal action, and the loss of tax-exempt status with the California Franchise Tax Board. So, it is important for your organization to fully comply with the annual registration renewal filing requirements. See Government Code sections 12586, 12586.1, 12591.1, and 12598.

Yes.

The filing requirements of such organizations are determined on a case-by-case basis. All “chapter” organizations must be included in the “parent” organization's IRS Form 990, 990-EZ, or 990-PF.

An annual audit is required for organizations that report $2 million or more in total revenue. For more information pertaining to the annual audit, please review Audit Requirements under the Nonprofit Integrity Act and our Frequently Asked Questions regarding the Nonprofit Integrity Act of 2004.

Yes, visit the Online Filing Service. Once logged in, navigate to the My Registrations section. For annual renewal filings, select the Renewals tab, then the Submitted or Action Required tabs.

The Registry of Charities and Fundraisers processes annual registration renewal filings from the date of receipt. Submissions made during the months of May and November take longer to process. Once submitted, an annual renewal filing is viewable in the Online Filing Service. Once processed and accepted, the Registry reflects copies of the annual renewal filing in the Registry Search Tool.

To view the annual renewal filing in the Online Filing Service, after logging in, navigate to the My Submissions section, and then select the Renewals and Submitted tabs. The submitted annual renewal filing is listed, even if it is pending processing. An online version of the filing is viewable.

If the renewal filing has been processed but is not accepted, the Registry notifies the organization as to additional information is needed for acceptance. Notifications are sent to the organization’s email and/or address of record. If an email address is not on file, the notification is sent to the address of record. To respond to the notice in the Online Filing Service, after logging in, go to the My Submissions section, and then select the Renewals and Action Required tabs.

To view an accepted annual renewal filing in the Registry Search Tool, look up your organization’s record, and in the Registrations section, select your organization’s registration number to view registration-specific filings. For renewal filings, select the Renewals tab. Then select any listed filing for an online version, the Documents tab for submitted documents such as IRS Form 990, or the Correspondence tab for official PDF copies of filings and other notifications.

Filed forms and documents, such as Form RRF-1 and IRS Form 990, are processed by the Registry of Charities and Fundraisers, and once accepted, become public filings and are reflected in the Registry Search Tool. See Government Code section 12590.

However, the Registry does not make publicly available documents that should remain confidential, such as documents containing donor information exempt from public inspection pursuant to Internal Revenue Code section 6104 (d)(3)(A). If you are filing a document that you believe should be maintained as confidential, you may request that the document be treated confidentially. For example, for Form RRF-1 applicable document uploads in the Online Filing Service, answer “Yes” to the question that asks “Does the organization request that the attached document be treated confidentially?,” and provide an explanation of why you believe the document is confidential.

The most secure and easiest way to file an annual renewal is through the Online Filing Service. However, completed forms with check payment 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

If an organization has already submitted a filing through the Online Filing Service, do not send a duplicate filing through other means. This may result in processing delays and rejected filings, and renewal fees are not refundable.

Please refer to Form RRF-1’s instructions: Total Revenue “is the amount earned and received during the current year and it includes all contributions (including noncash contributions), gifts, grants, investment income, membership dues, program service revenues, special event revenue, and other revenue. For charities reporting to the IRS, it is the amount reported as total revenue on IRS Form 990, Part 1, line 12; IRS Form 990-EZ, Part 1, line 9; IRS Form 990-PF, Part 1, line 12.”

Government Code section 12599.8 requires charitable organizations to provide an explanation of their compliance with their charitable trust responsibilities and proof of insurance to the Registry of Charities and Fundraisers if, in any year, they hold restricted net assets, while reporting negative unrestricted net assets. “Restricted net assets” are assets the charity holds that are restricted for use other than for general charitable purposes and expenses. Examples of restricted assets include a charitable donation given on the condition it be used for a specific purpose (e.g., to build a hospital) or as a permanent endowment that limits how much of the donation may be spent annually. The concern is that charities with negative unrestricted assets (i.e., financially distressed) that hold restricted assets, may be tempted to improperly spend from their restricted assets. Therefore, the law requires the organization to report to the Attorney General. If the organizations files IRS Form 990, and on the Balance Sheet (Form 990, Part X) it reported a negative number on Line 27 (Net assets without donor restrictions) at the end of the year and a positive number on Line 28 (Net assets with donor restrictions) at the end of the year, the organization should mark “Yes” to Form RRF-1 Part B Question 9 and provide the requested information to the Attorney General. The IRS Form 990 no longer distinguishes between “temporarily restricted” and “permanently restricted” net assets but simply refers to assets with or without donor restrictions.

No.

The renewal filing fee is calculated based on total revenue.

Please refer to Form CT-TR1’s instructions. The information to complete Form CT-TR-1 can be found on the organization’s balance sheet. You may also seek guidance from a professional tax preparer if you deem necessary. Note:

• If your organization files IRS Form 990 or 990-EZ, submit that to the Registry of Charities and Fundraisers and do not submit Form CT-TR-1.
• If your organization does not file IRS Form 990 or 990-EZ with the IRS, but instead is eligible to file, and does file, IRS Form 990-N with the IRS, the organization is required to file Form CT-TR-1. Do not file IRS Form 990-N with the Registry.

When requested by the Attorney General any periodic report shall be supplemented to include additional information as the Attorney General deems necessary to enable the Attorney General to ascertain whether the corporation, trust or other relationship is being properly administered. (Cal. Code Regs., tit. 11, § 307, subd. (c).)

Please refer to Form CT-TR1’s instructions: “Investments: Report all funds received as a result of interest, dividends, rent received, or any other return on investment.”

Membership dues would be categorized under “Contributions, Gifts and Other Similar Amounts,” which means it would be reported as “Cash Contributions” on Form CT-TR-1.

The amount reported is for the end of the fiscal year. Form CT-TR-1 requires reporting of the organization's fiscal year-end financial information.