Introduction
California nonprofits must comply with annual filing requirements in order to preserve public confidence and maintain tax exemption status. Each year, organizations must report and submit their financial activities to federal and state agencies—even if they have done no business and have no operational activities.
Tax nonprofits who fail to file result in penalties, the loss of good standing with the California Secretary of State, or even loss of tax exemption status with the IRS or Franchise Tax Board (FTB). Knowing what to file, when to file, and identifying the correct agency makes sure your organization remains compliant, and thus qualifies for donations and grants.
This guide for 2025 outlines the annual federal and state level filings which must be completed by California nonprofits.
IRS Form 990 Filing Requirements
Nonprofits that become Section 501(c)(3) or 501(c)(4) organizations are required to file annual returns with the IRS. Which return gets filed depends on the gross receipts and total assets of the organization.
- Form 990-N (e-Postcard): Gross receipts are less than or equal to $50,000.
- Form 990-EZ: Gross receipts are less than $200,000 and total assets are less than $500,000.
- Form 990: Gross receipts are $200,000 or more or total assets are $500,000 or more.
- Form 990-PF: Private foundations must file this form.
- Filing deadline: 15th day of the 5th month after the end of the fiscal year (for example, May 15 for a December 31 year-end).
Nonprofits must file even if the organization is inactive in order to maintain IRS status recognition.
California Franchise Tax Board Requirements
Nonprofits in California must also file with the California Franchise Tax Board (FTB) as mandated by the IRS. These are:
- Form 199: Exempt Organization Annual Information Return.
This is required for most tax-exempt organizations unless gross receipts are under $50,000. - Form 109: Exempt Organization Business Income Tax Return.
This is required if the organization has unrelated business taxable income.
A $10 minimum filing fee is required and organizations are encouraged to e-file for faster processing.
Filing deadline: The same as the IRS—5th month after the fiscal year-end.
California Secretary of State – Statement of Information (Form SI-100)
Every two years, California-registered non-profits need to submit a Statement of Information (Form SI-100). This form notifies the Secretary of State about changes to the organization’s address, board members, and officers.
- Frequency: Biennial
- Due date: End of the month of the incorporation anniversary
- Late penalty: $250
This update maintains the good standing of your organization and prevents administrative suspension.
Attorney General’s Registry of Charitable Trusts (Form RRF-1)
Form RRF-1 must be submitted annually to the Registry of Charitable Trusts, even if the charitable organization is federally tax-exempt.
- The deadline to submit is within 4.5 months after the close of the fiscal year.
- Attachments: Copy of IRS Form 990, 990-EZ, 990-PF
- Filing fee: Based on the organization’s gross revenue
Failure to submit Form RRF-1 will result in the organization being classified as delinquent, losing the right to solicit charitable contributions in California.
Key Deadlines Summary Table
| Form | Filing Authority | Frequency | Deadline |
| Form 990 / 990-EZ / 990-N | IRS | Annually | 5th month after FY end |
| Form 199 | CA FTB | Annually | 5th month after FY end |
| Form RRF-1 | CA Attorney General | Annually | 4.5 months after FY end |
| SI-100 | CA Secretary of State | Biennially | End of incorporation anniversary month |
Common Compliance Pitfalls
Many California nonprofits fall out of compliance due to:
- Forgetting to file the biennial SI-100
- Assuming small or inactive organizations are exempt from annual returns
- Failing to attach the IRS Form 990 to the RRF-1 submission
- Neglecting to update addresses or officer information
Each of these oversights can trigger penalties, suspension, or loss of tax-exempt recognition.
Tips to Stay Compliant
Create a compliance calendar with reminders for all filing dates. Set up e-file accounts with the IRS, FTB, and California Secretary of State. Engage a nonprofit CPA or compliance specialist to ensure timely submissions. Maintain updated records, including bylaws, EIN confirmation, and board rosters. Consistent recordkeeping and proactive planning make compliance seamless and protect your nonprofit’s standing.
Bottom Line for California Nonprofits
California nonprofits are required to file numerous annual returns to retain their tax-exempt status. Knowing the purpose and due date of each document is critical to keep your organization compliant and able to carry on its mission in 2025 and the years to come. Form 990, Form 199, RRF-1 and SI-100 are the main forms to keep track of. If you need professional assistance, contact Dimov Tax today. Our professionals are ready to present expert support for nonprofits.
FAQs
How often are Statement of Information filings required for nonprofits in California?
Every two years (biennially), due by the end of your incorporation anniversary month.
What are the requirements for 501(c)(3) nonprofits?
File an annual IRS Form 990/990-EZ/990-N, operate within your exempt purpose, and complete required state filings (in CA: Form 199 and RRF-1 annually; SI-100 biennially).
How often should a nonprofit file taxes?
Annually—submit the IRS Form 990 series each year (and CA Form 199 annually if operating in California), even if inactive.
What is the CA Exempt Organization Annual Information Return?
Form 199—the FTB’s annual information return for exempt organizations, generally required unless receipts ≤ $50,000 and due in the 5th month after fiscal year-end.