Nonprofit Legal Checklist

Many states require annual reports to be filed with the Secretary of State. Reports vary from state to state, but most reports ask for updates to addresses, information about registered agents, and names of officers and directors. The submission of these annual reports is necessary for the non-profit organization to maintain an “active status” with the state. Your not-for-profit organization`s authoritative documents (by-laws, by-laws) will likely determine how often the board should hold meetings. And Crown corporation laws can also determine how often not-for-profit board members must meet – often at least once a year. Examine! Some of the forms available on the Secretary of State`s website: • Articles of Association of a Non-Profit Mutual – This form can be filed as the Articles of Association of the company. Mutuals are formed for the benefit of their members (for example, an association of owners). Tips for filing businesses can be found here.• Articles of a non-profit non-profit corporation – This form can be filed as articles of the corporation. A not-for-profit corporation is incorporated for the common good; This is usually a 501(c)(3). Tips for filing businesses can be found here.• Articles of Incorporation of the Religious Charitable Corporation – This form can be filed as articles of the corporation. Tips for filing businesses can be found here.• Amendment to the California Nonprofit Corporation Articles – This form is used to amend the provisions of the articles. • California Nonprofit Corporation Articles of Incorporation Restatement – This form is used to file a restatement of the articles. • Electoral Certificate of Dissolution and Dissolution (Form DISS NP) – form submitted to the Secretary of State to dissolve a non-profit corporation.

• Registration of an unregistered non-profit association – registration form of an unregistered non-profit association. Because a nonprofit`s mission is to work for the common good, the organization is generally eligible for federal and state tax benefits that are not available to for-profit organizations. In addition, some not-for-profit organizations may offer tax deductions to individuals and organizations that donate money, goods or services to the organization. All not-for-profit organizations must submit one of the following three forms each year: Additional forms and recommended publications are available on the Attorney General`s website:• Attorney General`s Guide for Charities – The guide provides practical information and answers to frequently asked questions about charities. and summarizes some of the not-for-profit corporations legislation updated in 2017. • Initial Register of Charitable Assets Registration (Form CT-1) – The form used by all not-for-profit businesses to register with the Register of Charitable Assets. The form is due within 30 days of receipt of the assets. • Annual Commercial Fundraising Registration Form (Form CT-1CF) – The annual registration form used by commercial fundraisers to register with the Registry of Charitable Foundations. It must be completed before funds are requested. The form is due on 15 January of the year concerned. Note that there are other deposit requirements, including the filing of a guarantee form, the Letter of Intent form, and annual financial reports.

• Annual Fundraising Advisor Registration Form (Form CT-3CF) – The annual registration form used by Fundraising Counsel for charitable purposes to register with the Register of Charitable Trusts. Fundraising advisors must register before planning, managing, advising, administering, advising or preparing a non-profit solicitation. The form is due on 15 January of the year concerned. Fundraising consultants must also submit a letter of intent. • General Guide to Dissolving a Nonprofit Organization – A guide to the steps to dissolve a nonprofit organization in California. • Register of Charitable Trusts – This is the search page for the Attorney General`s Register of Charitable Trusts • Complaint to the Attorney General of California regarding a charity or charitable solicitation – This form can be used to file a complaint about misuse of charitable assets or fraudulent fundraising practices. This checklist was developed by CalNonprofits in consultation with the California Attorney General`s Office. While we strive to identify errors and repair broken links, please help us stay up to date by contacting us if you find any errors. Why do people start non-profit organizations? Typically, it`s because they have the will to make a difference for a cause that is close to their heart or that has influenced them personally in some way. Simply put, nonprofits take care of tough problems and make the world a better place.

Have you ever wished for a better way to track your nonprofit`s compliance responsibilities each year? You are not alone. That`s why CalNonprofits has developed this comprehensive and practical checklist to help 501(c)(3) nonprofits – charities – keep up with annual registration requirements. All in one place, with links to the resources you need if you have questions. Download a PDF of the checklist here (and subscribe to our excellent newsletters). 2. Not-for-profit organizations with gross revenues greater than $50,000 per year must file the Exempt Organization Annual Information Return (Form FTB 199) (instructions) – This is the annual return of the State of California; The fee is $10 if per hour and $25 late (with some variation for some types of nonprofits). This form must be submitted no later than the 15th day of the fifth month following the end of your organization`s fiscal year (for example, if the fiscal year ends on December 31, the form must be submitted by May 15). Private foundations must file Form 199, regardless of the amount of gross income. Exception: If your nonprofit had gross income of $50,000 or less, you must file the FTB 199N Annual Small Exempt Small Organizations e-filing (the “California e-postcard”) instead of Form 199 – this free form has the same due date as Form FTB 199.

Extension of submission deadline: If your organization is not suspended by the 199 or 199N due date, You will receive an automatic seven-month renewal. You do not have to ask for the extension. While the other resources on this website are available to everyone, this checklist is exclusively available to subscribers to our mailing list. Register below to download the checklist. Texas nonprofits can review their status with the Texas Secretary of State and complete the Texas Nonprofit Report every four years. Most states have passed “non-profit advertising” laws. These laws vary widely from state to state, but they are primarily aimed at nonprofits and nonprofits that appeal for funds in that state. Definitions of “fundraising appeal” or “charity appeal” vary from state to state. Below is a step-by-step guide to getting started with your nonprofit.

Keep in mind that your nonprofit`s startup requirements may differ from the list below, depending on the type of business you operate in and where your business is located. And in terms of taxes. Have you collected W-9s for service providers and/or suppliers for your nonprofits? They will publish these 1099-Misc. forms in January. So now is the perfect time to make sure you have what you need. This resource is provided for informational purposes only and does not constitute legal advice. CalNonprofits encourages nonprofits to seek advice from qualified professionals on applicable federal, state, and registration requirements. To ensure your new nonprofit complies with your state`s incorporation rules, you may want to seek out a reputable nonprofit incorporation service or consult with an experienced local small business attorney before becoming part of the nonprofit community. 10. Nonprofit organizations registered as an unincorporated nonprofit must file UA-100 with the Office of the Secretary of State of California (Form UA-100) – The purpose of Form UA-100, Unincorporated Association Declaration, is to inform the California Secretary of State that your unincorporated nonprofit organization is still active.

UA-100 must be filed every 5 years starting December 31 following the date of prior submission to the Secretary of State. Incorporation can be a long-term benefit to your new nonprofit and help protect your personal assets, but the incorporation process can be complicated. Special thanks to David Alvey, CPA, Vice President (Audit) of Maze & Associates and Kenneth Preston, Partner, Bregante and Company, LLP. Both organizations are associate members of CalNonProfits and helped review the checklist. Resources like this checklist are made possible through the support of our members and foundation partners. Consider joining CalNonProfits today to support activities and advocacy that strengthen California`s nonprofit community. The California Association of Nonprofits – CalNonprofits – is a statewide “chamber of commerce” for nonprofits. With over 10,000 members, CalNonprofits is a voice for nonprofits vis-à-vis governments, the philanthropic community and the public. In addition, CalNonprofits offers resources such as this compliance checklist in the area where government and nonprofits meet.