RRF 1, Annual Registration Renewal Fee Report RRFP1 Rrf1 Form

User Manual: RRFP1

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MAIL TO:

Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
(916) 210-6400
WEB SITE ADDRESS:
www.ag.ca.gov/charities/

ANNUAL REGISTRATION RENEWAL FEE REPORT
TO ATTORNEY GENERAL OF CALIFORNIA
Section 12586 and 12587, California Government Code
11 Cal. Code Regs. section 301-307, 311, and 312

Failure to submit this report annually no later than the 15th day of the 5th month after the
end of the organization's accounting period may result in the loss of tax exemption and
the assessment of a minimum tax of $800, plus interest, and/or fines or filing penalties
as defined in Government Code section 12586.1. IRS extensions will be honored.

Check if:

State Charity Registration Number

Change of address
Name of Organization

Amended report

Address (Number and Street)

Corporate or Organization No.
Federal Employer I.D. No.

City or Town, State and ZIP Code

ANNUAL REGISTRATION RENEWAL FEE SCHEDULE (11 Cal. Code Regs. sections 301-307, 311, and 312)
Make Check Payable to Attorney General's Registry of Charitable Trusts
Gross Annual Revenue

Fee

Gross Annual Revenue

Fee

Gross Annual Revenue

Fee

Less than $25,000
Between $25,000 and $100,000

0
$25

Between $100,001 and $250,000
Between $250,001 and $1 million

$50
$75

Between $1,000,001 and $10 million
Between $10,000,001 and $50 million
Greater than $50 million

$150
$225
$300

PART A - ACTIVITIES
/

For your most recent full accounting period (beginning
Gross annual revenue $

/

ending

/

/

) list:

Total assets $

PART B - STATEMENTS REGARDING ORGANIZATION DURING THE PERIOD OF THIS REPORT
Note:
1.

If you answer "yes" to any of the questions below, you must attach a separate page providing an explanation and details for each "yes"
response. Please review RRF-1 instructions for information required.
Yes
No
During this reporting period, were there any contracts, loans, leases or other financial transactions between the organization and any
officer, director or trustee thereof either directly or with an entity in which any such officer, director or trustee had any financial interest?

2.

During this reporting period, were there any theft, embezzlement, diversion or misuse of the organization's charitable property or funds?

3.

During this reporting period, did non-program expenditures exceed 50% of gross revenue?

4.

During this reporting period, were any organization funds used to pay any penalty, fine or judgment? If you filed a Form 4720 with the
Internal Revenue Service, attach a copy.

5.

During this reporting period, were the services of a commercial fundraiser or fundraising counsel for charitable purposes used? If "yes,"
provide an attachment listing the name, address, and telephone number of the service provider.

6.

During this reporting period, did the organization receive any governmental funding? If so, provide an attachment listing the name of
the agency, mailing address, contact person, and telephone number.

7.

During this reporting period, did the organization hold a raffle for charitable purposes? If "yes," provide an attachment indicating the
number of raffles and the date(s) they occurred.

8.

Does the organization conduct a vehicle donation program? If "yes," provide an attachment indicating whether the program is operated
by the charity or whether the organization contracts with a commercial fundraiser for charitable purposes.

9.

Did your organization have prepared an audited financial statement in accordance with generally accepted accounting principles for this
reporting period?

Organization's area code and telephone number (

-

)

Organization's e-mail address
I declare under penalty of perjury that I have examined this report, including accompanying documents, and to the best of my knowledge and
belief, the content is true, correct and complete.

Signature of authorized officer

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RRF-1 (08/2017)

MAIL TO:

Registry of Charitable Trusts
P.O. Box 903447
Sacramento, CA 94203-4470
(916) 210-6400

INSTRUCTION FOR FILING
ANNUAL REGISTRATION RENEWAL FEE REPORT
TO ATTORNEY GENERAL OF CALIFORNIA

WEB SITE ADDRESS:
www.ag.ca.gov/charities/

Section 12586 and 12587, California Government Code
11 Cal. Code Regs. section 301-307, 311 and 312

(FORM RRF-1)

The purpose of the Form RRF-1 is to assist the Attorney General's Office with early detection of charity fiscal
mismanagement and unlawful diversion of charitable assets. The Form RRF-1 is a short form calling for the most current
information available to the charity and is designed to close the reporting delays on significant issues of charity fiscal
accountability.

WHO MUST FILE A FORM RRF-1?
Every charitable nonprofit corporation, unincorporated
association or trustee holding assets for charitable
purposes that is required to register with the Attorney
General's Office is also required to annually file Form
RRF-1 regardless of whether the corporation files Form
990s annually or is on extended reporting. Nonprofit
corporations and organizations not required by law to
register with the Attorney General are not required to
file the Form RRF-1. These include:
(1)

a government agency,

(2)

a religious corporation sole,

(3)

a cemetery corporation regulated under Chapter
19 of Division 3 of the Business and Professions
Code,

(4)

a political committee defined in Section 82013 of
the California Government Code which is required
to and which does file with the Secretary of State
any statement pursuant to the provisions of Article
2 (commencing with Section 84200) of Chapter 4 of
Title 9,

(5)

a charitable corporation organized and operated
primarily as a religious organization, educational
institution or hospital,

(6)

a health care service plan that is licensed pursuant
to Section 1349 of the Health and Safety Code and
reports annually to the Department of Managed
Health Care,

(7)

corporate trustees which are subject to the
jurisdiction of the Commissioner of Financial
Institutions of the State of California or to the
Comptroller of Currency of the United States.
However, for testamentary trusts, such trustees
should file a copy of a complete annual financial
summary which is prepared in the ordinary course of
business. See Probate Code sections 1606016063.

WHAT TO FILE
ALL REGISTERED charities, regardless of receipts or
assets, except for those listed above as being exempt,

must file the Annual Registration Renewal Fee Report
(RRF-1) with the Attorney General's Registry of Charitable
Trusts four months and fifteen days after the close of the
organization's calendar or fiscal year.
Charities with total gross revenue or assets of $25,000 or
more must file a copy of the IRS Form 990, 990-EZ, or 990PF and attachments with the Attorney General's Registry of
Charitable Trusts.

EXTENSIONS FOR FILING
Extensions of time for filing the RRF-1 will be allowed if an
organization has received an extension from the Internal
Revenue Service for filing the IRS Form 990, 990-PF, or 990EZ. An organization shall file both forms (RRF-1 and IRS
Form 990, 990-PF, or 990-EZ) with the Registry of Charitable
Trusts at the same time, along with copies of all requests to
IRS for an extension and, where approval of the extension is
not automatic, a copy of each approved extension request.
IT IS NOT NECESSARY TO SEND A COPY OF THE
EXTENSION REQUEST PRIOR TO FILING THE REPORT.

ANNUAL REGISTRATION RENEWAL FEE
Charities and trustees registered with the Attorney
General's Registry of Charitable Trusts must file the
appropriate registration renewal fee with the Annual
Registration Renewal Fee Report (RRF-1) based on the
registrant's gross annual revenue for the preceding fiscal
year, as follows:
Gross Annual Revenue

Fee

Less than $25,000
Between $25,000 and $100,000
Between $100,001 and $250,000
Between $250,001 and $1 million
Between $1,000,001 and $10 million
Between $10,000,001 and $50 million
Greater than $50 million

0
$25
$50
$75
$150
$225
$300

NOTE: A REGISTRATION FEE IS NOT DUE WITH AN
AMENDED REPORT FOR ANY REPORT PERIOD IN WHICH
A FEE HAS ALREADY BEEN PAID.

RRF-1 INSTRUCTIONS (08/2017)

RRF-1 INSTRUCTIONS
PAGE 2

STATE CHARITY REGISTRATION NUMBER
The State Charity Registration Number is the Charitable
Trust (CT) number assigned to an organization by the
Registry of Charitable Trusts at the time of registration.
The State Charity Registration Number consists of no
more than six digits. If you do not know the
organization's State Charity Registration Number, check
the “CT Number Search” on the Charitable Trusts' web
site at http://ag.ca.gov/charities/. If you are unable to
locate the State Charity Registration Number, leave that
line blank and Registry staff will insert the number when
it is received in the Registry of Charitable Trusts.

OTHER IDENTIFICATION NUMBERS
The corporate number is assigned by the Office of the
Secretary of State and is stamped on the organization's
articles of incorporation.
The organization number is assigned by the Franchise
Tax Board for non-corporate entities. Both are sevendigit numbers.

PART B, QUESTION #3

If “yes,” provide a signed statement listing the non-program
expenditures and the reasons why they exceeded 50% of
gross revenues. If you believe that non-program
expenditures were reasonable, furnish a signed statement
explaining the reasons why. If not, describe the steps the
organization will take to lower non-program expenditures.
Non-program expenditures are any expenditures that do not
meet the definition of “program services” set forth in the
Internal Revenue Service Instructions for Form 990 and
Form 990-EZ. The IRS Instructions are set forth on the
Attorney General's web site (http://ag.ca.gov/charities/). See
the IRS Instructions for a discussion of the expenses that are
attributable to program services.

PART B, QUESTION #4

If “yes,” provide the following information on the
attachment:
1)

Description of the fine, penalty, or judgment and the
circumstances that resulted in the payment. Also
indicate the name and title of the person(s) responsible
and why the payment was made with the organization's
funds.

2)

Name of the organization or government agency that
issued the fine, penalty or judgment; date of payment;
and the amount of the fine, penalty, or judgment.

3)

Copies of all communications with any governmental
agency regarding the fine, penalty, or judgment.

4)

Description of procedures the organization
implemented to prevent a reoccurrence of the fine,
penalty, or judgment.

The Federal Employer Identification Number is assigned
by the Internal Revenue Service. It is a nine-digit
number.
The following will assist you in responding to the
questions on the RRF-1 report:

PART B, QUESTION #1

If “yes,” provide the following information on the
attachment:
1)

Full name of the director, trustee, or officer
involved and position with the organization.

2)

Nature of the transaction, e.g., loan to director,
contract with officer's business, etc.

3)

Attach a copy of the board of directors' meeting
minutes authorizing the transaction.

4)

Include, if applicable, the date of transaction;
purpose of transaction; amount of the loan or
contract; interest rates; repayment terms; balance
due; type of collateral provided; copy of contract,
loan or other agreement; amount paid to director,
trustee, or officer for the period; evidence of other
bids received related to the transaction.

PART B, QUESTION #2

If “yes,” provide the following information on the
attachment:
1)

Nature, date, amount of loss.

2)

Description of the steps the organization took to
recover the loss. Attach a copy of any police and/or
insurance report.

3)

Description of the procedures the organization
implemented to prevent a recurrence of the
situation.

PART B, QUESTION #5

If “yes,” provide an attachment listing the name, address,
telephone number, and e-mail address of the commercial
fundraiser, fundraising counsel, or commercial coventurer.

PART B. QUESTION #6

If “yes,” provide an attachment listing the name of the
agency, mailing address, contact person, and telephone
number.

PART B, QUESTION #7

If “yes,” provide an attachment indicating the number of
raffles and the date(s) they occurred.

PART B, QUESTION #8

If “yes,” provide an attachment indicating whether the
vehicle donation program is operated by the charity or
whether the charity contracts with a commercial fundraiser.

RRF-1 INSTRUCTIONS (08/2017)



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Title                           : RRF-1, Annual Registration Renewal Fee Report
Description                     : RRF-1, Annual Registration Renewal Fee Report
Creator                         : California Department of Justice, Public Rights Division, Registry of Charitable Trusts
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