Search results
The Attorney General regulates charities and the professional fundraisers who solicit on their behalf. The purpose of this oversight is to protect charitable assets for their intended use and ensure that the charitable donations contributed by Californians are not misapplied and squandered through fraud or other means.
- Verification
The Registry Search Tool allows you to query the Registry’s...
- Annual Registration Renewal
Every charitable corporation, unincorporated association,...
- Registry Forms
Updated Forms for 2022. Updated forms are available for...
- Initial Registration
Updated Form CT-1 for 2022 Updated Form CT-1 is available...
- Registry Reports
Charities. Registry Reports. Effective January 1, 2024, the...
- Contacts
We encourage you to first review the links to the individual...
- Dissolution
Dissolution Webinar A California nonprofit corporation that...
- Including Crowdfunding
The Office of the Attorney General is unable to guarantee...
- Fundraising Counsels
By law, the California Attorney General oversees the...
- Probate & Ex Parte Notices
Probate and Ex Parte Notices are required to be mailed to...
- Verification
Every charitable corporation, unincorporated association, and trustee doing business or holding property in California is required to annually renew its registration with the Attorney General's Registry of Charities and Fundraisers.
People also ask
What does the Attorney General do in a charitable trust?
Do you need an attorney to defend a charitable organization?
Should you hire a tax attorney for a charitable organization?
How do I file a complaint against a charity or fundraising professional?
- Charitable Trusts Section
- INTRODUCTION
- LEGAL NOTICES
- In This Chapter
- Public Benefit Corporations
- In This Chapter
- INTRODUCTION
- “What is the simplest legal form to use in creating a charity?”
- “Is it necessary to hire an attorney to form a public benefit corporation?”
- In This Chapter
- UNRELATED BUSINESS INCOME IS TAXED
- “If the IRS denies the application by our organization for recognition of income tax exemption, what can we do with the funds already donated to the organization?”
- “Our charitable organization has special tax problems. Where can we find an expert on charitable tax-exempt organizations?”
- In This Chapter
- INTRODUCTION
- See the IRS’ Employer ID Numbers website or Publication 1635,
- PERSONNEL POLICIES
- Excessive Compensation Issues
- WORKPLACE SAFETY RULES
- VOLUNTEERS AND INTERNS
- Risk Management Tips
- “If an employment-related lawsuit is filed against our charity, will insurance pay for the costs of an attorney to defend the corporation and its officers and directors?”
- In This Chapter
- RESPONSIBLE FISCAL MANAGEMENT
- PREVENTING INTERNAL FRAUD AND THEFT OF CHARITABLE ASSETS
- COMPONENTS OF AN ACCOUNTING SYSTEM
- In This Chapter
- OVERVIEW
- The IRS’ Publication 15 (Circular E), Employer’s Tax Guide, also contains
- MyFTB
- BOARD OF EQUALIZATION, DEPARTMENT OF TAX AND FEE ADMINISTRATION, AND LOCAL AGENCIES
- Sales Taxes
- OTHER STATES
- “Should we keep copies of our filings? If so, for how long?”
- “What is a mutual benefit corporation and when does it have to register with the Attorney General’s Registry of Charitable Trusts?”
- In This Chapter
- SELECTING DIRECTORS
- OFFICERS’ DUTIES
- DISTRIBUTION OF CORPORATE ASSETS
- Who May File Lawsuits
- “Our charity has a $200,000 surplus for the current year. How should the directors invest this surplus?”
- MEMBERS OVERVIEW
- In This Chapter
- INTRODUCTION
- Contract
- FUNDRAISING THROUGH BINGO AND RAFFLES
- FUNDRAISING THROUGH ONLINE GIVING PLATFORMS
- In This Chapter
- CHARITABLE TRUSTS SECTION
- INVESTIGATION PROCEDURES
- “I have information about fiscal mismanagement of a charity by its directors. Can I submit a complaint to the Attorney General without revealing my identity?”
- “When the Attorney General’s Charitable Trusts Section conducts an audit or investigation of a charitable organization, does it make public the results of the investigation?”
- In This Chapter
- INTRODUCTION
- SALE OR TRANSFER OF CORPORATE ASSETS
- SELF-DEALING TRANSACTIONS
- LOANS OF CORPORATE FUNDS
- In This Chapter
- INTRODUCTION
- Understanding Charitable Trusts and Fiduciary Duties
- FOREIGN ENTITIES
- “How can I set up a trust?”
- “I want to leave money to charity in my will. Do I have to register?”
- RESOURCES
Protecting Charitable Assets and Donations for the People of California
Welcome to the California Attorney General’s Guide for Charities. We hope that charitable organizations – including charities, charitable trusts, and other nonprofits – and fundraising professionals find this guide to be an invaluable resource to help them understand their responsibilities and comply with California law.
This publication does not constitute legal advice. Moreover, it is not intended, does not, and may not be relied upon to create any rights, substantive or procedural, enforceable at law by any party in any matter civil or criminal. No limitations are hereby placed on otherwise lawful investigative and litigation prerogatives of the California Depar...
Charitable Sector Overview The Legal Forms of Charitable Organizations
The majority of the registered nonprofit corporations in California are organized as public benefit corporations. Under California law, a public benefit corporation must be formed for public or charitable purposes and may not be organized for the private gain of any person. A public benefit corporation cannot distribute profits, gains, or dividends...
Introduction Preliminary Considerations: Is Forming a Nonprofit Corporation the Right Option? Steps to Form a Public Benefit Corporation Frequently Asked Questions
As discussed in Chapter 1, charities in California are typically formed as public benefit corporations, the most popular type of nonprofit corporation. This guide does not discuss the advantages or disadvantages of forming a charity as a public benefit corporation compared to other corporate forms, or as trusts. Nor does this guide address how publ...
The public benefit corporation is the recommended legal form for most California charities. The procedures for operation and the rights and duties of directors, officers, and members are more clearly set forth for public benefit corporations. This may be helpful during the operating life of the corporation.
No, California law does not require an attorney to form a corporation. However, as noted earlier, there are many questions to review and consider before deciding to form a public benefit corporation. An attorney who specializes in the area of nonprofit corporations could assist in this review, and guide the organizers through the steps to incorpora...
Introduction Requirements for Tax-Exempt Status How to File for Tax-Exempt Status Public Charity or Private Foundation? Unrelated Business Income Is Taxed Property Tax Exemption Sales Tax Exemption Frequently Asked Questions
Regardless of the classification as a public charity or private foundation, organizations with section 501(c)(3) status are subject to taxes on income derived from actively conducted business activities that are not substantially related to the organization’s exempt purposes.7 Business activities do not become “related” to the charitable purpose ju...
In almost all cases, funds collected by a charitable organization are irrevocably dedicated to charitable purposes. Even if the organization fails to be recognized as tax-exempt by the IRS, the funds must be used for charitable purposes and cannot be refunded to the donors. In special circumstances, such as where an organization was formed as a pub...
The law on charitable tax-exempt organizations is complex and specialized. When hiring a tax attorney or other tax expert, be certain the person is knowledgeable about this particular area of tax law. Ask the tax attorney or accountant if they have worked with nonprofits before agreeing to retain them. One may contact any of the following for refer...
Introduction Application for Federal Employer Identification Number Employer Wage Reporting, Taxes, and Withholding Requirements Personnel Policies Compensation Issues Fair Treatment/Anti-Discrimination Practices Workplace Safety Rules Independent Contractors Volunteers and Interns Frequently Asked Questions
A number of state and federal laws govern the relationship between employers and employees. This chapter describes a few of the important legal obligations of employers, as well as those applying to organizations that receive services through independent contractors and volunteers. Most of these laws and obligations apply equally to nonprofit and f...
Employer Identification Number Understanding Your EIN, for options in obtaining this identification number. The online approach is the fastest; other options include applying by fax and mail. There is no charge to obtain the number.
Legally, a charitable organization is treated like any other employer. To promote evenhanded personnel practices and avoid misunderstandings with employees (which can lead to lawsuits), it is a best practice to put personnel policies in writing. The organization’s personnel policies should include policies pertaining to: Hiring (including the organ...
As part of their supervision of charitable organizations and their assets, the IRS and Attorney General may review compensation paid to an organization’s higher-level employees. The goal of this review is to ensure charitable assets are not being diverted for private gain. The IRS looks at whether compensation packages are reasonable based on a com...
Federal and state law also impose various requirements on employers involving workplace safety, including a requirement to prepare an injury and illness prevention program. For more information on these requirements, see the Department of Labor’s Occupational Safety and Health Administration Employer Responsibilities website, as well as the Departm...
Volunteers and interns are a tremendous resource to the nonprofit sector. Because organizations frequently benefit from volunteer assistance in pursuing their missions, it is important that organizations understand the legal and practical differences between paid and unpaid personnel. The use of volunteers and interns entails a certain level of ris...
Here are some best practices for charitable organization that use volunteers and interns: Document employee, intern, and volunteer policies in separate manuals; Provide intern and volunteer job descriptions in writing; Establish policies about hours of service; Proceed with care when paying volunteers and interns; Establish a grievance procedure fo...
Whether the charitable organization can look to its insurance carrier to defend the action depends on the type of insurance coverage purchased. A “general liability” insurance policy may provide for legal assistance, but may exclude coverage for employment matters. The charitable organization, therefore, may choose to purchase “directors and office...
Responsible Fiscal Management Preventing Internal Fraud and Theft of Charitable Assets Components of an Accounting System Frequently Asked Questions
Charitable organizations, such as public benefit corporations in California, are required to maintain adequate and correct financial records and books. The board of directors should vigorously promote accurate fiscal management practices as officers, directors, and employees may be liable for “mak[ing], issu[ing], deliver[ing], and publish[ing]” an...
Diversion of charitable assets can occur at either the receipt or disbursement phase. The person tasked to receive and record the cash and checks could, without proper controls, deposit those funds into unauthorized bank accounts without other employees or directors becoming aware. No single employee should receive, record, deposit, and reconcile t...
A charity’s accounting system should reflect accurate understandable data that is useful in making management decisions and preparing reports. Accounting records should generally adhere to “generally accepted accounting principles.”4 The books and records of the organization must correctly identify revenue, expenses, assets, and liabilities and hav...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
This directory provides contact information for the government agencies a charity and other nonprofit sector participants in California may frequently interface with. Links to these agencies’ various forms and publications are also reflected throughout this guide. Visit the Attorney General’s Charities Resources website for additional links and inf...
Updated Forms for 2022. Updated forms are available for download and are required with any filings received by the Registry on or after January 1, 2022. Significant changes include fee updates for charity, raffle and professional fundraiser applicants and registrants.
Charities. Registry Reports. Effective January 1, 2024, the Registry’s official name becomes Registry of Charities and Fundraisers, previously Registry of Charitable Trusts. Updates to reflect this change are ongoing.
The Registry Search Tool allows you to query the Registry’s database and verify whether a charitable organization or fundraiser has complied with the Attorney General’s registration and reporting requirements.
Charities. Donation Tips. Check Registration status Charities operating in California and telemarketers soliciting donations in California are required to register with the Attorney General’s Registry of Charities and Fundraisers. They are also required to file annual financial reports.
