Tuesday, February 7, 2012

Registration and Reporting Checklist for California Nonprofit Corporations

(Compiled by Ken Larsen, Director of Public Policy, California Association of Nonprofits klarsen@CAnonprofits.org 1/22/12 Initial Registration Requirements 1. Check for availability of business name: http://www.sos.ca.gov/business/be/name-availability.htm 2. File articles of incorporation with the California Secretary of State: http://www.sos.ca.gov/business/corp/pdf/articles/corp_artsnp.pdf Note: You are not required to file bylaws with the Secretary of State, but you must keep a copy at the nonprofit public benefit corporation's principal place of business. 3. File a Statement of Information with the Secretary of State: https://businessfilings.sos.ca.gov/ 4. Create a Records Book: See Cal. Corp. Code §§ 6320-6325 for specific information about record-keeping requirements under California law. 4. Get your Employer Identification Number: a. Federal http://www.irs.gov/businesses/small/article/0%2C%2Cid%3D102767%2C00.html b. State https://eddservices.edd.ca.gov/index.html 5. Register with the Office of the Attorney General: http://ag.ca.gov/charities/forms.php 6. Apply for tax exemptions: a. Federal http://www.irs.gov/pub/irs-pdf/f1023.pdf b. State https://www.ftb.ca.gov/forms/misc/3500a.pdf Ongoing Reporting Requirements Annual 1. File tax returns: a. Federal http://www.irs.gov/pub/irs-pdf/f1023.pdf b. State https://www.ftb.ca.gov/forms/misc/3500a.pdf 2. File Registration/Renewal Report: http://ag.ca.gov/charities/forms.php 3. File Charitable Solicitation Report: http://ag.ca.gov/charities/forms.php Biennial 1. File a Statement of Information with the Secretary of State: https://businessfilings.sos.ca.gov/ Fundraising-related requirements 1. Bingo: http://www.gambling-law-us.com/Charitable-Gaming/California/bingo.htm 2. Commercial fundraisers: http://ag.ca.gov/charities/indexcfr.php 3. Controlled games (Baccarat, Pai Gow, Poker, etc): http://ag.ca.gov/gambling/charitable.php 4. Donation boxes: http://bulletin.counties.org/sec.aspx?id=1F2A02CDFC00491797D716D0E61EE2FF 5. Local Fundraising Ordinances: http://www.ceb.com/info/NonprofitsAppendixC.asp 6. Raffles: http://ag.ca.gov/charities/raffles.php 7. Remote Caller Bingo: http://www.cgcc.ca.gov/?pageid=bingo_faqs 8. Wine Donations: http://www.cgv.com/dyn/NonProfitEventGuidance State and Federal Taxes 1. Sales and Use Tax: http://www.taxes.ca.gov/exemptbus.shtml 2. State Property Tax: http://www.taxes.ca.gov/exemptbus.shtml 3. State Payroll Taxes: http://www.taxes.ca.gov/exemptbus.shtml 4. California Income Tax: http://www.taxes.ca.gov/exemptbus.shtml 5. Federal Income and Payroll Tax: http://www.taxes.ca.gov/exemptbus.shtml Lobbying 1. Federal: http://apps.americanbar.org/buslaw/blt/2009-03-04/mehta.shtml 2. State: http://www.fppc.ca.gov/manuals/7-05lobbymanual.pdf 3. Local: http://www.afj.org/for-nonprofits-foundations/resources-and-publications/free-resources/ca-local-lobbying-laws.pdf Employer-related requirements 1. Federal: http://www.sba.gov/content/10-steps-hiring-your-first-employee 2. State: http://www.employers.org/files/resources/HRDifferencesCA.pdf www.edd.ca.gov/pdf_pub_ctr/de44.pdf 3. Local: http://www.sba.gov/content/business-licenses-and-permits

2 comments:

Stew said...

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Darby McClintock said...

Interpreting which tax laws are at this time in place is complex, through all the tax debates in Washington. I found this site that discusses which main tax laws are effective for the 2012 tax time. This basically helped me when I was preparing my taxes and I think others will benefit as well. http://www.tax-defense-network-news.com/2012-laws/