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State of California Department of Justice
Rob Bonta
Attorney General
Attorney General
Under California law, the Attorney General oversees charities, charitable trustees, professional fundraisers and other persons or legal entities that hold or solicit charitable donations to safeguard charitable assets for the charitable beneficiaries, to ensure donations are used for their intended purposes, and to protect the public and charities from fraud and deceptive or unfair solicitations.
Pursuant to Corporations Code sections 6615, 6716, 8716, and 9680, a nonprofit corporation that seeks to dissolve voluntarily must obtain from the Attorney General either a written waiver of objections to its proposed disposition of charitable assets or a written confirmation that the nonprofit corporation has no asserts. After obtaining a waiver of objections from the Attorney General, the nonprofit corporation must submit a copy of the waiver letter with a Certificate of Dissolution to the Secretary of State to finalize the dissolution.
The proposed regulations establish the process for nonprofit entities holding charitable assets to obtain a waiver of objections from the Attorney General, providing the Attorney General with the opportunity to review and audit entities holding charitable assets before they are dissolved or removed from the supervision of the Registry of Charities and Fundraisers. The regulations also establish the process for foreign nonprofit corporations to withdraw their registration with the Registry of Charities and Fundraisers, and for charitable trusts to terminate their registration.
NOTE: Regulation documents prepared by the Department may contain markup including underline, strikethrough, or highlight. While these documents are ADA-compliant, upon request, the Department can prepare a more screen reader-friendly version of these documents with annotations that explain the marked changes. Please submit all requests to regulations@doj.ca.gov.
Notice Register Publication Date: December 20, 2024
Status of the Proposal: This rulemaking is undergoing a 45-day public comment period. Any interested person or their authorized representative may submit written comments regarding the proposed regulatory action. The written comment period closes at 5:00 pm on February 4, 2025. All timely comments that specifically pertain to the proposed regulations will be reviewed and responded to by Department staff. Comments may be submitted by mail or email to:
The information below relates to recent rulemaking activity, including links to the regulations text and associated documents. Any person who has submitted a comment regarding a proposed action has the right to request a copy of the Final Statement of Reasons. The Final Statement will also be posted to this webpage upon completion of this rulemaking.
Public Notice and Related Documents