California Form RRF-1: Who Must File, Due Dates, Fees, and Compliance Requirements 

What Is Form RRF-1? 

Form RRF-1 is an annual filing required by the California Attorney General’s Registry of Charities and Fundraisers. It helps registered charitable organizations renew their registration and report basic financial and organizational information. Filing Form RRF-1 on time helps nonprofits maintain compliance with California charitable registration requirements. 

Quick Facts: 

Who Must File Form RRF-1? 

Most charitable organizations registered with the California Registry of Charities and Fundraisers must file Form RRF-1 annually – even if the organization does not file Form 990 annually or is on extended reporting with the IRS. This generally includes public charities, private foundations, educational organizations, religious organizations, and other nonprofits that solicit charitable contributions in California. 

The following are generally exempt from filing Form RRF-1: 

• Government agencies 
• Religious corporation soles 
• Certain cemetery corporations 
• Certain political committees 
• Certain religious organizations, educational institutions, and hospitals 
• Certain healthcare service plans 
• Certain corporate trustees 

📌 Important: Filing an IRS Form 990 does not replace the Form RRF-1 requirement. 

When Is Form RRF-1 Due? 

Form RRF-1 is generally due no later than four months and fifteen days after the end of the organization’s fiscal year. Filing on time helps maintain active registration status and avoids compliance issues. 

Due Date Examples 

What Information Is Required? 

Organizations typically need: 

• State Charity Registration Number 
• Corporation or Organization Number 
• EIN 
• Organization Name 
• Mailing Address 
• Fiscal Year Information 
• Revenue Details 
• Federal Filing Information 

📝 Note: The State Charity Registration Number (CT Number) is assigned when an organization registers with the California Registry of Charities and Fundraisers. It appears in the CT NUMBER field at the top of the RRF-1 form. 

Required Attachments: 

Most organizations must submit a copy of their federal information return along with Form RRF-1. 

Does Form RRF-1 Require a Fee? 

Yes. Organizations are generally required to pay an annual renewal fee when filing Form RRF-1. The fee amount is based on the organization’s total annual revenue and should be verified using the current fee schedule. For a detailed breakdown of the fee structure based on total revenue, refer to our RRF1 instruction page. 

📝 Note: Always review the latest fee requirements before filing. 

Can You Get an Extension? 

California’s Attorney General’s Registry of Charitable Trusts does not require a separate extension request for Form RRF-1 – if your organization receives an IRS extension to file Form 990, 990-PF, 990-EZ, or 1120, that extension automatically applies to Form RRF-1. When you file, simply submit Form RRF-1 along with the applicable renewal fee, your IRS return, and a copy of the IRS extension documentation (if required); You do not need to send the extension request before filing. 

What Happens If You File Late? 

Under California law, failure to file may result in a minimum $800 tax penalty plus interest, in addition to loss of tax-exempt status and other penalties. 

Possible Consequences 

⚠ Delinquency Notices 
⚠ Registration Suspension 
⚠ Loss of Good Standing 
⚠ Additional Regulatory Actions 

Common Filing Mistakes 

Avoid these common errors: 

• Incorrect Registry Number 
• Missing Attachments 
• Incorrect Renewal Fee 
• Late Filing 
• Inconsistent Financial Information 

Carefully reviewing the return before submission can help prevent delays. 

Conclusion 

Filing Form RRF-1 on time is essential for maintaining compliance with California’s charitable registration requirements. By staying organized, submitting accurate information, and including all required attachments, nonprofits can avoid penalties and remain in good standing. 

For additional guidance regarding filing requirements, applicable deadlines, renewal fees, and compliance obligations, please refer to the official Form RRF-1 Instructions page.