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2021 Means New AG Forms

California Attorney General Requires New Forms

January 12, 2021 Posted by Arthur Rieman in Attorney General, Fundraising, News, Non-profits, Nonprofits

Most charities incorporated or operating in California must register and file annual reports with the California Attorney General’s Registry of Charitable Trusts. Paid fundraisers soliciting and/or receiving charitable assets in California also must register with and report to the Registry.

Newly established charities (and those new to California) must register with the Registry of Charitable Trusts by filing form CT-1 within 30 days of receiving assets. Thereafter, charities must file an annual renewal form, RRF-1. Further, charities that conduct raffles must complete additional forms including an application to obtain a permit to conduct raffles.

Highlights of the New Forms

In 2020, the Registry updated several of its forms, each requiring additional information. Here are some highlights of the changes:

  • The new CT-1 requires information on DBAs used by the charity. It also requires disclosure of prior enforcement actions against the corporation or any of its officers, directors or trustees.
  • The new RRF-1 requires charities to report non-cash donations, program expenses and total expenses.
  • Normally, Form RRF-1 must be accompanied by a copy of the charity’s IRS Form 990. Organizations with revenue of $50,000 or less that do not file Form 990 (or 990-EZ) must will now include a form CT-TR-1 with their RRF-1 filing. This form reports the charity’s balance sheet and a revenue statement.
  • Changes were also made to the raffle and professional fundraiser forms.

The new forms are downloadable from the Attorney General’s website at https://oag.ca.gov/charities/forms.

Only the New Forms Are Now Being Accepted

While the Registry continued to process old forms through 2020, as of January 1, 2021, the Registry will only accept the new forms. If filed, the old forms will be rejected, resulting in delay of filing or renewal and possible delinquent status. Don’t allow this to happen to your organization. If it does, we can help restore the organization’s status with the Registry.  

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