Ct 1 Registration Form – California Charitable Organization Registration

California Registration Form Details

The Ct 1 Registration Form is the mandatory initial registration document for all nonprofit corporations, trustees, associations, and charitable organizations operating in California. Any organization holding or receiving funds for public benefit purposes must file this document with the Registry of Charitable Trusts under the California Attorney General's Office within thirty days of receiving those resources. Government Code Sections 12580 through 12599.7 establish these legal requirements for all entities operating for charitable purposes in California.

Who Must File

California law requires the following entities to complete this registration: nonprofit corporations, unincorporated associations, trustees, and any individual or organization holding property for charitable purposes. Foreign nonprofit organizations soliciting contributions in California must also register. The law covers all organizations receiving donations or holding resources for public benefit within the state.

Required Information and Supporting Documents

To complete the form, provide the following information: the organization's legal name and mailing address, Federal Employer Identification Number (FEIN), contact information, names and addresses of all trustees or directors, a description of the primary philanthropic activities, and financial details about the organization. Attach founding documents appropriate to your organization type: articles of incorporation for nonprofit corporations, the creating instrument for associations, or the trust instrument for trusts. Include any IRS determination letter if tax-exempt status has been granted.

Registration Fee and Submission Requirements

A $25.00 registration fee is required when submitting this document. Mail the completed form, supporting materials, and fee to the Registry of Charitable Trusts, Office of the Attorney General, P.O. Box 903447, Sacramento, CA 94203-4470. Registration becomes active upon receipt and processing. Organizations that have also applied for federal tax-exempt status should file IRS Form 1023 or IRS Form 1023-EZ through the IRS separately.

Yearly Reporting Requirements After Registration

After completing this initial registration, charitable organizations must file yearly renewal reports to maintain active status. Organizations with gross revenue under $50,000 file the CT-TR-1 form. Larger organizations submit the RRF-1 Renewal Registration Form along with a copy of their IRS Form 990-EZ or full IRS Form 990. Compliance with these renewal requirements keeps the organization in good standing with the Registry of Charitable Trusts and allows continued solicitation of donations in California.

What Happens After You Register

Once the Attorney General's Office processes your registration, the organization receives a CT registration number. This number is required on all future filings with the Registry of Charitable Trusts, including renewal reports, amended registrations, and financial disclosures. Organizations with gross revenue above $25,000 must also file audited financial statements with their yearly renewal. Maintaining good standing with the registry is necessary for the organization to legally solicit donations from the public in California and to apply for grants from foundations that require proof of registration.

Penalties for Non-Compliance

Failure to register or maintain compliance with the Registry of Charitable Trusts may result in civil penalties, suspension of the organization's ability to solicit donations, and other enforcement actions by the California Attorney General. The Office actively investigates unregistered organizations. Registering promptly and maintaining yearly renewal filings is the most reliable way to avoid disruptions to nonprofit operations in California.