Registration with the Attorney General's Registry of Charities, the $2 million audit rule, Form 199 and RRF-1, Form 990 and California's exemption filings, with deadlines calculated for your fiscal year.
A few quick questions. Your requirements update instantly below.
Below $2 million in gross revenue (excluding government grants you must account for), California doesn't require an audit.
File the RRF-1 with a copy of your Form 990 within 4 months and 15 days of year-end. Details →
File the full Form 990 with the schedules that apply (public support, compensation, related organizations). Details →
If you have $1,000 or more of gross income from a trade or business that isn't substantially related to your mission (such as advertising, certain rentals or retail), file Form 990-T and pay tax on the net income. Details →
Exempt organizations file Form 199, or the 199N e-postcard if gross receipts are normally $50,000 or less, by the 15th day of the 5th month after year-end. Details →
Register within 30 days of first receiving property (including donations). Details →
Nonprofit corporations file a Statement of Information every two years ($20). Details →
Federal exemption doesn't carry over automatically. Details →
Nonprofit employers withhold state income tax where the state has one and file quarterly wage reports. Details →
Charities holding assets for charitable purposes or doing business in California register with the Attorney General's Registry of Charitable Trusts.
Register within 30 days of first receiving property (including donations). Most religious organizations, schools and hospitals are exempt.
File the RRF-1 with a copy of your Form 990 within 4 months and 15 days of year-end. Fees depend on total revenue. Late filers can be suspended, which stops fundraising and can trigger penalties.
Nonprofit corporations file a Statement of Information every two years ($20).
What California requires is often less than what your funders, lenders or federal awards require. Check all three.
Charities with $2 million or more in gross revenue in a fiscal year (excluding government grants you must account for) need an independent CPA audit and an audit committee appointed by the board. Staff, the president or CEO and the treasurer or CFO can't serve on it, and finance committee members must be less than half.
Organizations that spend $1,000,000 or more in federal awards in a fiscal year (for fiscal years beginning on or after October 1, 2024) need a Single Audit under the Uniform Guidance. It is due to the Federal Audit Clearinghouse within 30 days of the auditor's report or 9 months after year-end, whichever is earlier. Federal funds passed through a state or county agency count.
Foundation grants, government contracts, bank loans and United Way-type funders often require audited or reviewed statements regardless of state law. Read each agreement and plan the engagement level to the strictest one.
Every document your auditor will ask for, plus California's registration and threshold rules, on two printable pages.
Every tax-exempt organization files an annual federal information return, and the form depends on your size.
File the full Form 990 with the schedules that apply (public support, compensation, related organizations). It is due the 15th day of the 5th month after year-end, with an automatic 6-month extension on Form 8868 (not available for the 990-N). Three years of missed filings revoke exemption automatically.
If you have $1,000 or more of gross income from a trade or business that isn't substantially related to your mission (such as advertising, certain rentals or retail), file Form 990-T and pay tax on the net income. States generally tax it too.
California requires its own income tax exemption, and nonprofit purchases are generally subject to sales tax.
Federal exemption doesn't carry over automatically. 501(c)(3) organizations can file the short Form 3500A with their IRS determination letter. Others file Form 3500.
Exempt organizations file Form 199, or the 199N e-postcard if gross receipts are normally $50,000 or less, by the 15th day of the 5th month after year-end.
California has no general sales tax exemption for nonprofit purchases. Property used for charitable purposes can qualify for the welfare exemption, which requires filings with the Board of Equalization and the county assessor.
Tax-exempt status doesn't exempt you from payroll taxes.
Nonprofit employers withhold state income tax where the state has one and file quarterly wage reports. 501(c)(3) organizations can usually choose between paying state unemployment tax and reimbursing the state for actual claims, which can save money for stable workforces. 501(c)(3)s are exempt from federal unemployment tax (FUTA).
These are the items auditors and reviewers ask for first. Having them ready shortens fieldwork and lowers the fee.
Board and committee minutes for the year, current bylaws, conflict of interest policy with signed annual disclosures, and whistleblower and document retention policies (both are asked about on Form 990).
Donor records reconciled to the general ledger, pledges receivable schedule, grant agreements with conditions and restrictions identified, and in-kind contribution support.
A roll-forward of restricted gifts showing what was received, released and remaining, by purpose and time restriction.
A documented method for allocating salaries and shared costs between program, management and general, and fundraising, consistent with your Form 990 Part IX.
Bank and investment reconciliations, fixed asset additions and depreciation, accrued payroll and vacation, deferred revenue, and loan statements at year-end.
$2 million or more in gross revenue, excluding government grants you must account for. Charities over the threshold also need an audit committee.
No. File FTB Form 3500 or 3500A to get California exemption.
The 15th day of the 5th month after year-end (May 15 for calendar-year organizations).
Download the Nonprofit Audit Readiness Checklist (PDF).
Greywood CPA audits and reviews nonprofits with fixed, transparent pricing and senior-level attention on every engagement.
See our California servicesThis guide is general information as of October 2026 and is not legal or tax advice. Thresholds and filing rules change. Your funders, lenders and governing documents may require more than state law. Confirm your obligations with a CPA or attorney.