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Quick List of State and Federal Filings

Annual FilingsOnce a year, California foundations need to file reports to both the State and federal government. Check the requirements of each agency for important information about requirements, forms, fees and attachments.

If the foundation has employees there are quarterly reporting requirements. If the foundation uses independent contractors there are state and federal filing requirements as well. Hiring of employees and contractors requires a state filing at the time of hire.

Annual Filings (end of fiscal year)

Attorney General's Registry of Charitable Trusts

  • Form RRF-1: Annual Registration Renewal Fee Report, or, if the organization is new,
  • Form CT-1: Initial Registration Form and
  • Form CT-694: Annual Financial Solicitation Report (if over $1M collected in charitable contributions from California donors

Franchise Tax Board

  • Form 199: California Exempt Organization Annual Information Return
  • Form 109: Exempt Organization Business Income Tax Return (if the organization needs to report business income)

Internal Revenue Service

  • Form 990-PF: Return of Organization Exempt from Income Tax
  • Form 990-T: Exempt Organization Business Income Tax Return (if the organization needs to report business income)

and every two years on the anniversary of the foundation's incorporation:

Secretary of State

  • Form S1-100: Statement of Information or, if the organization is new,
  • Certificate of Good Standing issued within one year of application

If the foundation has employees

Employment Development Department

Internal Revenue Service

And if the foundation distributed any other various type of income other than wages, salaries, and tips (e.g. payments to consultants) 

quarterly filingsQuarterly Filings

Employment Development Department

Internal Revenue Service

  • Form 941: Employer's Quarterly Federal Tax Return

Ongoing Filings

Employment Development Department