California Form RRF-1: Filing Guide for Nonprofits
If you work with a nonprofit charitable organization in California, you may be familiar with Form RRF-1. But if you’ve never heard of it, you’re not alone!
In our experience as nonprofit accounting experts, Form RRF-1 is one of most overlooked and forgotten annual filings for California nonprofits. Over the past 25 years, Moss Nonprofit Accounting has helped dozens of nonprofits maintain their tax-exempt status by filing Form RRF-1 and other annual filings. Here’s what we believe every nonprofit leader in California needs to know about Form RRF-1.
Table of Contents
What is Form RRF-1?
Form RRF-1 is the Annual Registration Renewal Fee Report that is required by the California Attorney General’s Registry of Charities and Fundraisers. The financial information reported on Form RRF-1 helps the state of California monitor charitable activities, while also assuring donors and the public that charitable funds are being used responsibly. Public charities operating in California must file Form RRF-1 every year with a copy of Form 990 to stay compliant with the Registry of Charities and Fundraisers. Charities that do not comply with the annual filing requirements risk losing their tax-exempt status and even their good standing as a business in California.
The easiest way to stay compliant is to have your 990 and RRF-1 prepared by a professional firm, like Moss Nonprofit Accounting.
Receive a free consultation and quote today!
Form RRF-1 vs Form 990: What’s the Difference?
Form RRF-1 is required only for charities that operate in California; many other states also require public charities to prepare an annual filing that assists with state oversight.
Form 990, on the other hand, is the annual informational return that nearly all nonprofits must file with the federal government each year. Form 990 reports each nonprofit’s income, expenses, assets, and liabilities to the IRS. Because most nonprofits are subject to laws and regulations that allow them to maintain their tax-exempt status, Form 990 also includes detailed information about structure, governance, policies, and certain financial transactions. Form 990 is a public document, so anyone can view any nonprofit organization’s Form 990 using the IRS’ free Tax Exempt Organization Search online.
Who Must File Form RRF-1?
Most charitable nonprofit organizations that are exempt under Section 501(c)(3) and solicit donations in California must file Form RRF-1 annually. Some 501(c)(3) nonprofits, such as those organized primarily as a hospital, religious organization, or an accredited educational institution, may be exempt from filing Form RRF-1; such organizations must request exemption from the filing requirement directly from the Registry of Charities and Fundraisers, which grants exemption to entities on a case-by-case basis. With some exceptions, most nonprofits that are exempt under other sections of the Internal Revenue Code do not have to file Form RRF-1.
When is Form RRF-1 Due?
Form RRF-1 follows federal filing deadlines and is due when the charity’s Form 990 is due. The initial deadline to file both Form 990 and Form RRF-1 is four months and 15 days after the organization’s fiscal year ends. California nonprofits that file an extension for their federal informational returns also receive an automatic six-month extension to file their California returns and Form RRF-1. For all filing deadlines, see our chart RRF-1 and 990 Due Dates, below.
Form RRF-1 and Form 990 Due Dates
| Fiscal Year End | Due Date | Extended Due Date |
|---|---|---|
| January 31 Fiscal Year is Dec–Jan | June 15 | Dec 15 |
| February 28 Fiscal Year is Mar–Feb | July 15 | Jan 15 |
| March 31 Fiscal Year is Apr–Mar | Aug 15 | Feb 15 |
| April 30 Fiscal Year is May–Apr | Sept 15 | Mar 15 |
| May 31 Fiscal Year is Jun–May | Oct 15 | Apr 15 |
| June 30 Fiscal Year is Jul–Jun | Nov 15 | May 15 |
| July 31 Fiscal Year is Aug–Jul | Dec 15 | Jun 15 |
| August 31 Fiscal Year is Sep–Aug | Jan 15 | Jul 15 |
| September 30 Fiscal Year is Oct–Sep | Feb 15 | Aug 15 |
| October 31 Fiscal Year is Nov–Oct | Mar 15 | Sept 15 |
| November 30 Fiscal Year is Dec–Nov | Apr 15 | Oct 15 |
| December 31 Fiscal Year is Jan–Dec | May 15 | Nov 15 |
How do you file Form RRF-1?
Form RRF-1 can be filed online or by mail. After registering, the California Attorney General’s Registry of Charities and Fundraisers sends charities instructions and a code to create an online account to facilitate the annual registration renewal process. Organizations that do not have online accounts must print and mail Form RRF-1. See our Step-by-Step RRF-1 Filing Process below for more information.
How much does it cost to file Form RRF-1?
The cost to file Form RRF-1 depends on your charity’s annual revenue for the fiscal year covered by the filing. Here is a breakdown of RRF-1 filing fees by revenue.
RRF-1 Filing Fees
| Annual Revenue Range | RRF-1 Fee |
|---|---|
| < $50 K | $25 |
| $50 K – $100 K | $50 |
| $100 K – $250 K | $75 |
| $250 K – $1 M | $100 |
| $1 M – $5 M | $200 |
| $5 M – $20 M | $400 |
| $20 M – $100 M | $800 |
| $100 M – $500 M | $1,000 |
| > $500 M | $1,200 |
Is there a penalty for filing Form RRF-1 late?
Charities that file Form RRF-1 late will be designated as delinquent with the California Attorney General’s Registry of Charities and Fundraisers and will receive a notice warning about what will happen if they do not file Form RRF-1. The Registry may impose late fees or penalties for organizations that ignore their delinquent status and notices. It may also notify other state agencies of the delinquency, which may result in suspension, revocation, or loss of California tax-exempt status and other consequences.
What Happens if You Don’t File Form RRF-1?
Not filing Form RRF-1 can result in serious consequences for your nonprofit organization. California charities that fail to file Form RRF-1 are marked as delinquent and notified by the Registry of Charities and Fundraisers. Delinquent charities that do not address their delinquency may be reported to the Franchise Tax Board, which can suspend an organization’s tax-exempt status in California. Nonprofits that lose tax-exempt status in California may not solicit donations or give charitable grants in California, which can significantly affect their operations.
Keep your tax-exempt status and avoid costly penalties by entrusting experts like Moss Nonprofit Accounting to prepare your 990 and RRF-1!
Avoid These Common Mistakes When Filing Form RRF-1
Don’t delay—Register right away!
Before they can file Form RRF-1, nonprofits must submit Form CT-1 to register with the Registry of Charities and Fundraisers. Charities must submit Form CT-1 within 30 days of receiving charitable assets or property in California.
Complete all required forms!
Charities with gross receipts under $50,000 who file Form 990-N (instead of Form 990 or Form 990-EZ) must file Form CT-TR-1, the Annual Treasurer’s Report, in addition to Form RRF-1.
Remove Schedule B!
Since Form RRF-1 is a public document, organizations should remove Schedule B from Form 990 before submitting it with the RRF-1. Schedule B contains information about a nonprofit’s donors that is not public information.
Include the filing fee!
Charities submitting Form RRF-1 by mail must include a check for the filing fee indicated on the form, or their submission will not be accepted. When filing online, an electronic payment is required.
Step-by-Step RRF-1 Filing Process
Note: If your nonprofit has already registered with the Registry of Charities and Fundraisers, skip Step 1.
Step 1
Register with the California Attorney General’s Registry of Charities and Fundraisers
Complete Form CT-1 and mail to Registry of Charities and Fundraisers with the following:
A check for $50 made out to the Department of Justice
A copy of the charity’s organizing documents (articles of incorporation, bylaws, and/or constitution)
A copy of Form 1023 or 1024 (the IRS Application for Recognition of Exemption)
A copy of the federal determination letter issued by the IRS
Attachments for any questions on Form CT-1 that require additional sheets of paper to answer
Receive a confirmation of registration letter from the Registry of Charities and Fundraisers when they have received and processed your CT-1.
Step 2
Create an online account with the Registry of Charities and Fundraisers
To facilitate the annual filing process, you can register for an Online Renewal System account.
Use the registration code provided in the confirmation of registration letter received from the Registry of Charities and Fundraisers.
Create a User ID and password and save them in a secure location, as you will need them to file Form RRF-1 online.
Step 3
File Form 990 after the end of your fiscal year
Ensure that your organization prepares and files Form 990 (plus California Form 199 and any other applicable returns for states that your charity operates in) within four months and 15 days after your fiscal year ends (or 10 months and 15 days, if you file a federal extension before the first deadline).
Once your 990 has been filed, you are ready to file Form RRF-1.
Step 4
Complete Form RRF-1
Complete Form RRF-1 and submit online or by mail with the following items:
A check or electronic payment for the filing fee (refer to Form RRF-1 or our RRF-1 Filing Fees chart to determine the filing fee for your organization)
A copy of Form 990 with Schedule B removed (or Form CT-TR-1, if your organization filed Form 990-N)
A copy of the federal extension, if you requested one
Attachments for any questions on Form RRF-1 that you answer yes to
Receive a confirmation of registration letter from the Registry of Charities and Fundraisers when they have received and processed your CT-1.
Form RRF-1 is an important piece of the annual filing requirements for California charities. Organizations that ignore their filing requirements jeopardize the future of their operations. Fortunately, it’s easy to stay compliant with Moss Nonprofit Accounting. We include Form RRF-1 when we prepare Form 990 and applicable state informational returns for our clients, and we actively monitor all of our clients’ statuses with the Registry of Charities and Fundraisers to ensure compliance.
If your California nonprofit needs help filing Form RRF-1 or other required filings, don’t put it off! Get your RRF-1 filed correctly and on time. Our California nonprofit specialists handle everything so you can focus on your mission.
