Form RRF-1 and CT-TR-1: the Attorney General’s registry

California has two state agencies for charities, and they want different filings:

• The Franchise Tax Board (FTB) wants Form 199 or 199N. 990.tax files Form 199; see Form 199 with 990.tax.
• The Attorney General’s Registry of Charities and Fundraisers wants Form RRF-1, the annual registration renewal. 990.tax does not file the RRF-1.

Who files the RRF-1

The Registry says every charity that does business or holds property in California must renew its registration each year on Form RRF-1, together with either its IRS Form 990 or 990-EZ, or Form CT-TR-1.

• If you filed Form 990-N with the IRS, send Form CT-TR-1 with the RRF-1. Do not send the 990-N.
• If you filed Form 990-EZ, send a copy of it with the RRF-1. You can download it from your 990.tax account after the IRS accepts.

When it is due

4 months and 15 days after your fiscal year ends (May 15 for a December 31 year end). The Registry honors an IRS extension: with an accepted Form 8868, a December 31 year end is due November 15.

The fee

The RRF-1 fee depends on total revenue. As listed by the Registry (fees as of January 1, 2022):

| Total revenue | Fee | |---|---| | Under $50,000 | $25 | | $50,000 to $100,000 | $50 | | $100,001 to $250,000 | $75 | | $250,001 to $1 million | $100 | | Over $1 million | $200 and up |

How to file

Use the Registry’s Online Filing Service, linked from oag.ca.gov/charities. Late renewals can bring late fees, penalties and a delinquent status, which the FTB booklet notes can lead to loss of California tax-exempt status.