Gross Annual Revenue Federal Forms (IRS) CA Forms (FTB)
Receipts <$50,000 990 N (e-file) 199 N (e-file)
Receipt $50,000 ~ $200,000 &
Total Assets <$500,000 990 EZ or 990 199
Receipts >$200,000 or
Total Assets >$500,000 990 199
PROCEDURE
1. Secure appropriate form. IRS should send it to your organization. If you do not receive the appropriate form, request it:
By Phone: (800) 829-3676 Online: www.irs.gov
- Enter “990” in “Search” box - Click on the appropriate 990 form Specific Instructions and Forms at links:
Form 990: www.irs.gov/pub/irs-pdf/f990.pdf Form 990-EZ: www.irs.gov/pub/irs-pdf/f990ez.pdf Form 990-PF: www.irs.gov/pub/irs-pdf/f990pf.pdf
2. Determine which IRS Form- 990, 990-EZ, 990-PF, or 990-N- is appropriate for your organization:
3. Complete the appropriate form accurately and completely. Never leave a line blank.
If an item does not apply, simply write N/A.
4. By Mail to: Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027
6. Preparing an Annual Report (If Applicable)
Under the California Corporate Code, all Nonprofit Public Benefit Corporations, with limited exemptions, must make an annual report available to their directors and legal members (if any) within 120 days after the close of the fiscal year. At a minimum, the report must contain information on assets, liabilities, revenue, expenses, and certain self-dealing transactions or indemnifications.
Exceptions:
- Religious Corporations need not report to members unless its bylaws require it.
- Public Benefit Corporations that receive less than $25,000 in gross revenues or receipts during a fiscal year must only provide an annual report to its board of directors, not to its membership.
- Mutual Benefit Corporations that receive less than $10,000 in gross revenues or receipts during a fiscal year need not prepare an annual report.
7. Filing Changes to Articles of Incorporation
Any amendments to a nonprofit corporation’s Articles of Incorporation must be filed with the Secretary of State’s office. This can be done in one of the following ways:
By filing a Certificate of Amendment stating:
that the articles shall be amended to read as set forth in full in the certificate;
that a particular provision, identified by section, is stricken from the articles; or
that the provisions set forth in the certificate are added to the articles.
By filing a Certificate of Restated Articles of Incorporation stating that:
The Articles of Incorporation of this corporation are amended and restated to read (Insert new Articles of Incorporation).
The Certificate of Amendment or Restated Articles must also show that the amendment/restated articles were approved by the board of directors and members of the
organization. If no members, then the statement “the organization has no members,” must be a part of the Certificate. The Certificate must be signed by both the President and the Secretary.
Specific Instructions and sample forms at links:
Certificate of Amendment: www.sos.ca.gov/business/corp/pdf/amendments/corp-amdtnp.pdf
PROCEDURE
Submit the Certificate of Amendment or Restated Articles, and enclose a check for $35.00 payable to the Secretary of State to cover the $30 filing fee and $5 certification fee. To facilitate processing also enclose a letter referencing the corporate name and number and including the sender’s name, return address and telephone number. A certified copy will be returned in approximately 7-8 weeks. If you want an additional certified copy, enclose a check for $41 or $41.50 to cover the $30 filing $10 certification fee for 2 certified copies, and the copying fee of $1 if the Certificate is on one page or $1.50 if on two pages.
MAIL TO: Secretary of State
Document Filing Support Unit 1500 11th Street, 3rd Floor Sacramento, CA 95814
IMPORTANT: Significant changes in Articles of Incorporation can adversely affect the continued tax-exempt status of a nonprofit corporation. Therefore, before changing the
corporation’s stated goals, purpose or significant operating procedures, changes should be checked with the IRS, California Franchise Tax Board, and/or an attorney.
APPENDIX Overall Checklist Initial Set-up
If your organization does not already have a Board of Directors in place, work should begin at identifying and recruiting potential board members.
Have an introductory meeting of the Board of Directors to discuss the incorporation option.
Identify funds available to pay for the initial filing fees.
Formation and Incorporation Process
Reserve a corporate name with the Secretary of State.
Draft and file Articles of Incorporation with the Secretary of State’s office.
Complete Initial Registration with State Attorney General’s Registry of Charitable Trusts using Form CT-1 or URS v4.01 within 30 days of receipt of property or assets by corporation.
Draft corporate bylaws.
Complete the Statement of Information (Domestic Nonprofit Corporation) and file with the Secretary of State’s office.
If your organization will have employees, complete Form DE 1NP, Registration Form for Nonprofit Employers, and file with the State of California Employment Development Department.
Procedures for Securing Tax Exempt Status
Order or download all necessary forms from the IRS and State Franchise Tax Board.
Complete and file IRS Form SS-4 Employer Identification Number.
File IRS Form 2848, Power of Attorney, or Form 8821, Tax Information Authorization. (Optional)
(If Appropriate) File IRS Form 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization to Make Expenditures to Influence Legislation.
File California FTB Form 3500 or 3500A (unless you have already submitted Form 3500 with the incorporation process in Chapter 2).
Obtain an Organizational Clearance Certificate from the California Board of
Equalization, and then File Property Tax Exemption Claim Form BOE-267 with the Los Angeles County Assessor’s Office.
Continued Reporting Requirements
Biennially (every other year) file a Statement of Information (Domestic Nonprofit Corporation) with the California Secretary of State.
Annually file Form RRF-1 (Registration Renewal Fee) with the California Attorney General’s Registry of Charitable Trusts.
Annually file the appropriate FTB 199 (Information Return or Electronic Notice) with the California Franchise Tax Board.
Annually file the appropriate IRS 990
Information Return or Electronic Notice) with the Internal Revenue Service.
If over $25,000 in gross revenues and receipts in a fiscal year, prepare and distribute an Annual Report to all directors and members (if any).
File all changes to the Articles of Incorporation with the California Secretary of State’s Office.
YEARLY CALENDAR ITEMS
1. The date your organization was incorporated (the filed date stamped on your Articles of Incorporation).
2. The date your fiscal year ends.
3. The date by which you must file “Statement of Information (Domestic Nonprofit Corporation)” (within 90 days after incorporation, then every 2 years by the last day of you organization’s incorporation month).
4. The date you are required to initially register with the Attorney General’s Registry of Charitable Trusts (Form CT-1 or URS v4.01) (within 30 days after assets are first received).
5. The date your Registration Renewal Fee Report to the Attorney General’s Registry of Charitable Trusts (RRF-l) is due (by the 15th day of the 5th month after your fiscal year ends).
6. The date your corporation’s federal Information Return (990, 990-EZ, 990 N or 990-PF) is due to the Internal Revenue Service (by the 15th day of the 5th month after your fiscal year ends).
7. The date your corporation’s California Information Return (Form 199 N or 199) is due to the Franchise Tax Board (by the 15th day of the 5th month after your fiscal year ends).
8. The date your corporation’s Property Tax Exemption Claim is due to the County (February 15 of each year).
9. The date your Annual Report to your directors and members (if any) must be made available (within 120 days after your fiscal year ends).