Quick List of State and Federal Filings
Once 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
- Form 199: California Exempt Organization Annual Information Return
- Form 109: Exempt Organization Business Income Tax Return (if the organization needs to report business income)
- 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:
- 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
- Form DE 7: Annual Reconciliation Statement
- Form W-2: Wage and Tax Statement
- Form W-3: Transmittal of Wage and Tax Statements
- Form 941: Employer's Quarterly Federal Tax Return
And if the foundation distributed any other various type of income other than wages, salaries, and tips (e.g. payments to consultants)
Quarterly Filings
Employment Development Department
- Form DE 6: Quarterly Wage and Withholding Report
- Form 941: Employer's Quarterly Federal Tax Return
Ongoing Filings
Employment Development Department
- Form DE 34: Report of New Employees
- Form DE 542: Report of Independent Contractors