How to Fill Out California Form RRF-1 (w/Examples) + FAQs

California Form RRF-1 is the Annual Registration Renewal Fee Report that every charitable corporation, unincorporated association, charitable trustee, and similar legal entity holding assets for charitable purposes in California must file each year with the California Attorney General’s Registry of Charities and Fundraisers. The current version is Rev. 02/2022, and the Registry rejects older revisions. Filing is required under the Supervision of Trustees and Fundraisers for Charitable Purposes Act, Government Code sections 12580–12599.8, and the regulations in 11 CCR sections 301–312.1.

The Registry processes more than 115,000 active charity registrations each year, and roughly 1 in 5 charities slips into Delinquent or Not in Good Standing status because of an incomplete or late RRF-1. A delinquent status triggers automatic revocation of state tax exemption by the Franchise Tax Board under Revenue & Taxation Code section 23703.5, plus a loss of the right to solicit donations in California.

Here is what you will learn in this guide:

• 📋 What Form RRF-1 is, who must file it, and which attachments must travel with it.
• 🗓️ The exact 4-month-and-15-day deadline, the renewal fee tiers, and the late penalties.
• ✍️ A line-by-line walkthrough of every box, signature block, and yes/no question on the form.
• 👥 Three full filled-out examples covering small, mid-size, and large charities.
• ⚠️ The 10 most common mistakes that push organizations into Not-in-Good-Standing status.

What Form RRF-1 Is and Who Must File It

Form RRF-1 is the Annual Registration Renewal Fee Report used by the California Attorney General to monitor charitable assets and protect donors from fraud, self-dealing, and diversion. The form sits at the center of California’s charitable oversight system, alongside the initial registration form CT-1, the small-charity treasurer’s report CT-TR-1, and IRS Form 990. The Registry uses RRF-1 data to flag self-dealing, excessive fundraising costs, and missing audits.

Every California-registered charitable entity must file, including 501(c)(3) public charities, private foundations, charitable trusts, and certain unincorporated associations holding assets for charitable purposes. The duty to file is created by Government Code section 12586 and applies regardless of whether the organization is incorporated in California or simply doing business or holding assets here. Religious corporations, cemetery corporations, political committees, hospitals, and educational institutions described in Government Code section 12583 are exempt from registration and therefore do not file RRF-1.

The consequence of skipping the form is severe. Once an organization is marked Delinquent in the Registry Verification Search, it loses the legal right to solicit or expend charitable funds in California, and directors can be held personally liable under Government Code section 12591.1 for late fees and penalties. A common misconception is that filing IRS Form 990 by itself satisfies California; it does not, because the Registry requires the RRF-1 in addition to the federal return.

Before You Start: Documents and Information You Need

Filing the RRF-1 goes faster when you have everything in front of you before opening the online portal. The form itself is short, but it pulls numbers from your IRS return, your bank records, your audit (if required), and your governance minutes. Missing even one figure forces you to abandon the session and start over, because the portal does not save partial entries indefinitely.

Use this pre-filing checklist:

• State Charity Registration Number (CT number). Without your CT number, the portal cannot locate your record and you cannot file. Look it up in the Registry Verification Search.
• Federal Employer Identification Number (FEIN). The Registry cross-checks the FEIN against IRS Exempt Organizations data, and a typo here can flag your filing for review.
• California Corporation or Organization Number. This is the seven-digit number issued by the Secretary of State or FTB; missing it can delay processing by weeks.
• Completed IRS Form 990, 990-EZ, or 990-PF for the same fiscal year. Total gross revenue and total assets on RRF-1 must tie to the 990. If your gross revenue and gross assets are both under $50,000, you file CT-TR-1 instead of a 990 copy.
• Audited financial statements if gross revenue is $2 million or more, as required by the Nonprofit Integrity Act.
• Board minutes documenting any self-dealing, loans to directors, or related-party transactions. Questions 6 through 9 on the RRF-1 ask about these directly.
• Records of any government investigations, license revocations, or felony convictions of directors during the year. Question 9 requires disclosure.
• Names and titles of fundraising professionals or commercial coventurers used during the year. These tie to separate registrations under Government Code section 12599.
• Credit card or ACH information to pay the renewal fee online; checks payable to Department of Justice are still accepted by mail.
• An authorized signer’s full legal name, title, and email address. The portal sends an e-signature link to that email.

If your fiscal year ended December 31, your due date is May 15 of the following year, exactly four months and fifteen days later.

Where to Get the Form and How to Access It

The official PDF lives on the Attorney General’s site at the Charities Forms page, and the current version is clearly marked RRF-1 (Rev. 02/2022). Always download a fresh copy each year because the Registry routinely updates instructions, and an outdated form is grounds for rejection. The companion document, the RRF-1 Instructions PDF, explains the questions in plain language.

Since 2022, the Registry has required electronic filing through the online charity portal, which the Attorney General launched to replace mailed paper filings for most renewals. To access the portal, you create an account tied to your organization’s CT number, verify your email, and link the user to the organization with a one-time PIN mailed to the address on file. Paper filings are still accepted in narrow circumstances, such as initial registrations and certain trusts, and they go to Registry of Charities and Fundraisers, P.O. Box 903447, Sacramento, CA 94203-4470.

A common misconception is that you can simply email the PDF to the Registry. The Registry’s filing rules require either the online portal or the mailing address, and emailed forms are not accepted. If you lose your portal credentials, the Help Desk at [email protected] can reset access within two business days.

Step-by-Step: How to Fill Out Form RRF-1 Line by Line

The RRF-1 fits on two pages, but each box hides nuance that catches first-time filers. Walk through it in the exact order printed on the form, because the Registry’s intake system reads fields top to bottom and rejects forms with skipped boxes. Use the field names and question numbers exactly as they appear on RRF-1 (Rev. 02/2022).

Check the Box for Initial Report or Renewal

The form’s first action is selecting either Initial Report or Renewal. Plain English: are you filing for the very first year, or every year after that? Almost everyone reading this checks Renewal, because the Initial Report box pairs with the CT-1 registration form used in the first year only.

For example, Maria Lopez, treasurer of Sunrise Literacy Project, has filed RRF-1 for six years, so she checks Renewal. The nuance: an organization that recently re-domesticated into California or restored its corporate status after suspension still files Renewal, not Initial. The most common mistake is checking Initial Report in year two, which causes the Registry to reject the form and request the CT-1 instead. A misconception is that Initial means amended; amended filings instead use the Amended Report procedure described in the instructions.

State Charity Registration Number

This box asks for your CT number, the unique identifier the Registry assigned when you first registered. Plain English: it is your charity’s California file number, similar to a case number. Format: enter the digits without the CT prefix, right-justified, like 123456.

For example, Sunrise Literacy Project enters its CT number as 098765. The nuance applies to organizations registered before 2000, whose CT numbers may have only five digits; pad with a leading zero only if the portal requires six digits. The most common mistake is entering the FEIN here instead of the CT number, which routes the filing to the wrong record and can take weeks to untangle. A misconception is that the CT number changes when the charity reincorporates; it does not, and reusing the original CT number is required.

Name of Organization

Enter the organization’s full legal name exactly as it appears in the Registry record and on the IRS determination letter. Plain English: write the legal name, not the doing-business-as name, unless the dba is the registered legal name. Use mixed case, no abbreviations.

For example, the entity registered as Sunrise Literacy Project, Inc. writes that exact string, not Sunrise Literacy or SLP. The nuance: if your charity recently changed names, you must first file a name-change amendment under Government Code section 12598 before the new name appears on the RRF-1. The most common mistake is using a fundraising brand name, which causes the Registry to flag the filing for identity mismatch. A misconception is that minor punctuation differences do not matter; in fact, the Registry’s matching algorithm treats Sunrise Literacy Project Inc and Sunrise Literacy Project, Inc. as different strings.

Address (Number and Street, City, State, ZIP)

Enter the organization’s principal office address, where books and records are kept. Plain English: this is where the Registry mails official notices and where auditors expect to find your records. Use the street format 123 Main Street, Suite 200, Oakland, CA 94612.

For example, Sunrise Literacy Project enters 455 Adeline Street, Suite 110, Oakland, CA 94607. The nuance: a P.O. Box alone is not acceptable as the principal office, but you may list a P.O. Box as a mailing address in addition to the street address. The most common mistake is listing the treasurer’s home address even though the charity has an office, which complicates audit notice service. A misconception is that an out-of-state headquarters lets you skip RRF-1; it does not, because the form follows charitable activity in California, not the state of incorporation.

Telephone Number and Email Address

Provide a daytime telephone number and a monitored email address. Plain English: the Registry uses these to contact you about deficiencies, and ignoring those notices leads directly to Delinquent status. Format the phone as (510) 555-0123 and the email in lowercase.

For example, Sunrise Literacy Project enters (510) 555-0188 and [email protected]. The nuance: list a role-based email such as info@ or finance@ so notices are not lost when staff turns over. The most common mistake is listing a board member’s personal email that nobody monitors after they roll off the board, which causes missed deficiency letters and a 30-day clock you never see. A misconception is that the Registry only mails notices; in practice, it primarily emails them through the portal.

Federal Employer Identification Number (FEIN)

Enter the nine-digit EIN assigned by the IRS, in XX-XXXXXXX format. Plain English: this is your federal tax ID, which the Registry cross-references with the IRS Exempt Organizations Master File. Always double-check it against the IRS Tax Exempt Organization Search.

For example, Sunrise Literacy Project enters 94-3122456. The nuance: if your charity is a chapter using a parent’s group exemption, you still enter your own EIN, not the parent’s. The most common mistake is transposing two digits, which causes the Registry’s automated check to flag the filing as a possible duplicate or fraud and place it in manual review. A misconception is that the EIN can be borrowed from a fiscal sponsor; it cannot, because RRF-1 must be filed in the registered charity’s own name and EIN.

California Corporation or Organization Number

Enter the seven-digit Secretary of State entity number for corporations, or the FTB-assigned number for unincorporated associations and trusts. Plain English: this is your California corporate ID, separate from your federal EIN. Look it up using bizfileOnline.sos.ca.gov.

For example, Sunrise Literacy Project, Inc. enters C2451237. The nuance: trusts that lack a corporation number write N/A in this box rather than leaving it blank, because blank fields trigger automated rejection. The most common mistake is writing the FTB Form 199 number here, which is a different identifier and causes the Registry to flag a mismatch with Secretary of State data. A misconception is that this number changes when officers change; it stays with the entity for life unless the charity dissolves and reforms.

Fiscal Year-End Reported

Enter the last day of the fiscal year you are reporting on, in MM/DD/YYYY format. Plain English: the form covers a single 12-month accounting period, and this date pins down which year you are filing for. Most charities use 12/31/YYYY, while some use 06/30/YYYY or another month-end.

For example, Sunrise Literacy Project enters 12/31/2025 on its 2026 filing. The nuance: a short fiscal year (because of a year-end change) requires a Statement of Information note explaining the partial period, and the fee tier is still based on the partial-year revenue. The most common mistake is entering the calendar year of filing rather than the fiscal year just ended, which throws off the entire filing window. A misconception is that the fiscal year on RRF-1 must match the IRS Form 990 fiscal year; it always does, because RRF-1 attaches the same 990.

Question 1: Gross Revenue

Plain English: enter your total gross revenue from all sources for the fiscal year, taken from line 12 of Form 990 or line 9 of Form 990-EZ. This figure drives your renewal fee tier under 11 CCR section 311. Format the number with no dollar sign and no decimal, like 487,500.

For example, Sunrise Literacy Project enters 487,500, matching its 990-EZ. The nuance: gross revenue includes special-event gross receipts, not the net after expenses, which catches many event-heavy charities off guard. The most common mistake is reporting net revenue, which understates the fee tier and triggers a corrective notice plus underpayment fee. A misconception is that pass-through grants do not count; under California rules they do, because the Registry views gross revenue as a measure of charitable assets touched.

Question 2: Noncash Contributions

Plain English: enter the value of donated goods, securities, and other in-kind gifts received during the year. Pull this from Schedule M of Form 990 or your internal in-kind log. Format as a whole-dollar number.

For example, Sunrise Literacy Project enters 15,200 for donated books and laptops. The nuance: donated services and donated use of facilities do not count under GAAP for this line, even though some boards informally track them. The most common mistake is double-counting noncash gifts also reported as program revenue, which inflates gross revenue and bumps the fee tier. A misconception is that this question only applies to large foundations; every filer must answer it, even with a 0.

Question 3: Total Assets

Plain English: enter total assets at fiscal year-end, taken from line 16 of Form 990, line 25 of 990-EZ, or line 16 of 990-PF. This figure also affects the audit-requirement threshold. Format as a whole dollar number.

For example, Sunrise Literacy Project enters 312,800. The nuance: total assets are reported at book value unless your audit uses fair market value, in which case match the audit. The most common mistake is reporting net assets instead of total assets, which understates the figure and creates an audit-trail discrepancy. A misconception is that restricted assets are excluded; they are included in total assets, and exclusion is a reportable error.

Question 4: Program Expenses

Plain English: report total program-services expenses, from line 13 of Form 990 or the program line of 990-EZ. The Registry uses this to compute the program-versus-fundraising ratio. Format as a whole-dollar number.

For example, Sunrise Literacy Project enters 362,400. The nuance: allocations of shared costs (occupancy, IT, insurance) follow your written cost-allocation policy, and the Registry expects consistency year over year. The most common mistake is misclassifying fundraising costs as program costs to inflate program ratio, which the Registry can investigate as deceptive reporting under Government Code section 12599.6. A misconception is that volunteer time can be added; it cannot.

Question 5: Did the Organization Conduct Activities Prohibited by Law?

Plain English: answer Yes or No to whether the organization engaged in any activity prohibited by its articles, bylaws, or California law during the year. The instructions point you to specific topics, including non-program expenditures, illegal lobbying, and activities outside the charitable purpose. Mark the box clearly.

For example, Sunrise Literacy Project checks No. The nuance: an honest Yes with an attached explanation is far better than a hidden Yes, because nondisclosure can lead to the Attorney General opening an investigation under Government Code section 12598. The most common mistake is treating a Yes answer as automatically fatal and hiding it; in fact, the Registry handles disclosed events through guidance more often than enforcement. A misconception is that prohibited by law means only criminal acts; it also covers ultra vires acts beyond the stated charitable purpose.

Question 6: Self-Dealing or Insider Transactions

Plain English: answer Yes or No to whether any director, officer, or trustee was party to a transaction with the organization. This question implements Corporations Code section 5233 and parallel trust law. If yes, attach a description.

For example, Sunrise Literacy Project checks No. The nuance: payment of reasonable compensation to a director-employee under a written conflict policy is not self-dealing, but the safe harbor in section 5233(d) must be documented in the minutes. The most common mistake is forgetting that a sale of donated property to a director is a self-dealing transaction even at fair value, leading to a No answer that turns into a finding of misrepresentation. A misconception is that small transactions are de minimis; the statute has no dollar threshold.

Question 7: Loans to or from Directors, Officers, Trustees, or Employees

Plain English: answer Yes or No to whether the charity made or received a loan to or from an insider during the year. Corporations Code section 5236 generally prohibits loans to directors and officers. If yes, attach the schedule described in the instructions.

For example, Sunrise Literacy Project checks No. The nuance: an advance for travel reimbursed within the same period under a written accountable plan is not a loan, but it must be documented as such. The most common mistake is treating a payroll advance to an executive director as ordinary HR practice; it is a prohibited loan unless it fits a narrow statutory exception. A misconception is that interest-free loans are exempt; they are still loans and still prohibited.

Question 8: Theft, Embezzlement, Diversion, or Misuse of Charitable Property

Plain English: answer Yes or No to whether the charity experienced any theft, embezzlement, diversion, or misuse of property during the year. Disclosure is required even if the loss was reimbursed by insurance. If yes, attach a description and the steps taken.

For example, Sunrise Literacy Project checks No. The nuance: a Yes paired with a clear description of remediation often results in no enforcement action, while a hidden Yes surfacing later can lead to officer removal under Government Code section 12598. The most common mistake is omitting an event because it was small, when the Registry expects all incidents to be reported regardless of dollar amount. A misconception is that the question covers only criminal convictions; it covers any diversion, even before charges are filed.

Question 9: Government Investigations, Reviews, or Audits

Plain English: answer Yes or No to whether any governmental agency investigated, audited, or reviewed the organization during the year, including the IRS, FTB, or another state’s attorney general. Routine 990 processing is not an audit. Attach details if yes.

For example, Sunrise Literacy Project checks No. The nuance: a closed inquiry that ended with no findings is still reportable, because the question asks about activity, not outcome. The most common mistake is omitting a state-level investigation outside California, when the Registry expects worldwide disclosure. A misconception is that an external CPA audit counts; an independent financial audit performed under your bylaws is not a governmental audit.

Noncash Contributions, Fundraising Professionals, and Commercial Coventurers Boxes

Plain English: check the boxes that apply if the organization used a commercial fundraiser, fundraising counsel, or commercial coventurer as defined in Government Code section 12599. If checked, you must list the entity and ensure the fundraiser has its own active registration. Provide names and registration numbers in the attached schedule.

For example, Sunrise Literacy Project checks None because it used only volunteer fundraisers. The nuance: an out-of-state direct-mail vendor that solicits in California is a commercial fundraiser even with no California office, and using an unregistered fundraiser exposes the charity to fines under Government Code section 12599.6. The most common mistake is treating a national online giving platform as a coventurer when it is actually a commercial fundraising platform under AB 488. A misconception is that grant writers are coventurers; they are not, unless they solicit donations.

Renewal Fee

Plain English: calculate the renewal fee from the gross revenue tier in the box on the form and enter the amount you owe. The current schedule under 11 CCR section 311 ranges from $25 for revenue under $50,000 up to $1,200 for revenue of $50 million or more. Pay by credit card or ACH in the portal, or by check made to Department of Justice if mailing.

For example, Sunrise Literacy Project, with $487,500 in gross revenue, owes $75. The nuance: organizations with gross revenue under $25,000 still owe $25, and zero-revenue charities also owe $25 unless they qualify for a hardship waiver. The most common mistake is paying the prior year’s fee amount, which underpays after a tier change and triggers a correction notice. A misconception is that fees are prorated for short years; they are not.

Signature, Printed Name, Title, and Date

Plain English: an authorized officer or director signs, prints their name, lists their title, and dates the form. The signer must have authority under the bylaws and personally know the contents are true. Use today’s date in MM/DD/YYYY format.

For example, Maria Lopez, Treasurer, signs and prints Maria Lopez, Treasurer, 03/14/2026. The nuance: e-signature through the portal is legally equivalent to a wet signature under Government Code section 16.5, but the email address used must belong to the signer personally. The most common mistake is letting a bookkeeper sign without board-delegated authority, which voids the filing and requires a re-sign. A misconception is that two signatures are required; one authorized signer is enough.

Three Filled-Out Examples Using Real Scenarios

The form looks the same for every charity, but the numbers and attachments differ sharply by size. The three scenarios below cover the most common situations the Registry sees: a small all-volunteer charity, a mid-size 501(c)(3), and a large charity with audit duties. Each is a complete walkthrough by a named filer.

Scenario 1: Aisha Patel, Treasurer of Bayview Youth Soccer (Small, Under $50,000)

Bayview Youth Soccer is an all-volunteer youth sports nonprofit with $42,000 in gross revenue and $18,000 in assets. Aisha files RRF-1 with the CT-TR-1 instead of a 990, because the IRS lets her file the 990-N postcard.

Form Section	What Aisha Enters
Initial / Renewal	Renewal
State Charity Registration Number	112233
Name of Organization	Bayview Youth Soccer, Inc.
Address	2200 Mendell Street, San Francisco, CA 94124
FEIN	85-2233445
Fiscal Year-End	12/31/2025
Q1 Gross Revenue	42,000
Q3 Total Assets	18,000
Questions 5–9	No on each
Renewal Fee	$25
Attachment	CT-TR-1, no Form 990 required
Signature	Aisha Patel, Treasurer, 04/02/2026

Scenario 2: David Nguyen, Executive Director of Coastal Arts Alliance (Mid-Size, $500,000)

Coastal Arts Alliance is a 501(c)(3) with $512,300 in gross revenue, $260,000 in assets, and a Form 990-EZ filer. David also retained a fundraising counsel for a year-end campaign.

Form Section	What David Enters
Initial / Renewal	Renewal
State Charity Registration Number	224466
Name of Organization	Coastal Arts Alliance
Address	180 Stearns Wharf, Santa Barbara, CA 93101
FEIN	47-1188223
Fiscal Year-End	06/30/2025
Q1 Gross Revenue	512,300
Q3 Total Assets	260,000
Q4 Program Expenses	395,800
Fundraising Counsel Box	Checked, with attached schedule listing the firm
Renewal Fee	$75
Attachment	Form 990-EZ + Schedule A
Signature	David Nguyen, Executive Director, 11/12/2025

Scenario 3: Janet Reyes, CFO of Pacific Health Foundation (Large, Over $2 Million, Audit Required)

Pacific Health Foundation is a $4.8 million public charity that must attach an audited financial statement under the Nonprofit Integrity Act. Janet also discloses a closed FTB review under Question 9.

Form Section	What Janet Enters
Initial / Renewal	Renewal
State Charity Registration Number	334455
Name of Organization	Pacific Health Foundation
Address	725 South Figueroa Street, Suite 1900, Los Angeles, CA 90017
FEIN	33-4455667
Fiscal Year-End	12/31/2025
Q1 Gross Revenue	4,812,000
Q3 Total Assets	7,650,000
Q9 Government Review	Yes, with attached description of closed FTB review
Renewal Fee	$300
Attachments	Form 990, Audited Financial Statements, Schedule of Self-Dealing (none)
Signature	Janet Reyes, Chief Financial Officer, 05/10/2026

How to File the Completed Form

The Attorney General accepts RRF-1 through two channels, with the online portal strongly preferred and required for most renewals. Choose the channel that matches your situation and confirm proof of filing the same day, because timestamp disputes are resolved by the Registry’s logs, not your records. A Marcus-style example: Marcus Hill, treasurer of a Sacramento literacy charity, files online every May to lock in a same-day timestamp.

Online filing through the portal: log in at rct.doj.ca.gov, select File RRF-1, complete the on-screen form, upload the IRS 990 or CT-TR-1 plus any required schedules, and pay by credit card or ACH. The portal accepts Visa, Mastercard, American Express, and Discover, plus ACH e-checks with no surcharge. Processing typically takes 5 to 10 business days, and your proof of filing is the Confirmation Number and PDF receipt the system emails immediately.

Paper filing by mail: send the signed RRF-1 with attachments and a check payable to Department of Justice to Registry of Charities and Fundraisers, P.O. Box 903447, Sacramento, CA 94203-4470. Use certified mail with return receipt, because the Registry’s received date is the postmark when properly sent. Processing for paper takes 4 to 8 weeks, and your proof is the green return receipt plus the canceled check.

Walk-in filing: limited in-person drop-off is available at 1300 I Street, Sacramento, CA 95814, but no same-day stamping is provided. Save the dated drop-off receipt as proof.

A misconception is that fax or email filings count; they do not, and any RRF-1 received that way is discarded.

What Happens After You File

Once the Registry receives a complete RRF-1, an analyst reviews it for completeness, fee accuracy, and consistency with the attached IRS return. If everything matches, your organization moves to Current status in the Registry Verification Search within 5 to 10 business days for online filings or 4 to 8 weeks for paper. Aisha Patel, from the small-charity scenario, typically sees her status update within a week.

If the Registry finds a deficiency, you receive a Notice to Registrant by email and portal message, with 30 days to cure. Common deficiencies include a missing 990 or CT-TR-1, a missing signature, a fee tier mismatch, or an unanswered Question 5–9. Failure to cure within 30 days flips the organization to Delinquent, which then ages into Not in Good Standing and triggers automatic loss of state tax exemption under Revenue & Taxation Code section 23703.5.

Restoring good standing requires filing all missing RRF-1s, paying back fees and late fees of $25 per missed year up to $800, plus filing a Request for Reinstatement with supporting governance documents. A misconception is that a single late filing can be ignored; the Attorney General’s office can pursue civil penalties under Government Code section 12591.1 against the directors personally.

Mistakes to Avoid When Filling Out the Form

Form RRF-1 looks short but punishes small errors, because the Registry’s automated review flags discrepancies before a human ever opens the file. Each of the mistakes below has shifted hundreds of charities into Delinquent status. Janet Reyes keeps a printed list of these on her desk every May.

• Filing the prior version of the form. Older RRF-1 versions are rejected, restarting your filing clock.
• Reporting net revenue instead of gross revenue on Question 1. This understates the fee tier and triggers a correction notice plus a fee shortfall.
• Skipping any of Questions 5 through 9. A blank yes/no question is treated as incomplete and rejected.
• Mismatched figures between RRF-1 and Form 990. Even a $1 discrepancy can flag manual review and delay processing for weeks.
• Forgetting to attach Form 990, 990-EZ, 990-PF, or CT-TR-1. Filing without the matching IRS or treasurer report is automatically deficient.
• Omitting the audit when required. A charity over $2 million in gross revenue without attached audited financials goes Delinquent immediately.
• Listing a fundraising counsel without confirming the counsel’s own registration. The charity becomes liable for the unregistered counsel’s fines.
• Using the wrong CT number or transposing FEIN digits. This routes the filing into manual reconciliation.
• Letting a non-officer sign. Signatures by bookkeepers without delegated authority void the filing.
• Underpaying the renewal fee. The Registry treats underpayment as nonfiling until the balance is paid.
• Missing the 4-month-and-15-day deadline. Late filings accrue $25 per month, capped at $800.

Do’s and Don’ts

These quick rules prevent the most expensive errors. Following them protects directors from personal liability under Government Code section 12591.1.

• Do download a fresh RRF-1 (Rev. 02/2022) every year from the forms page, because old versions are rejected outright.
• Do reconcile every dollar figure to your IRS 990 line by line, because the Registry’s automated tools compare them directly.
• Do disclose any Yes answer on Questions 5–9 fully, because hidden facts later become enforcement matters.
• Do file through the portal for a same-day timestamp, because mail postmarks can be disputed.
• Do save the portal confirmation PDF in your permanent corporate records, because that is your only proof of filing.
• Do verify your fundraising counsel’s registration in the Registry before listing them, because liability flows back to your charity.
• Don’t sign blank, because blank signature blocks void the form.
• Don’t skip the form because you filed the IRS 990, because RRF-1 is a separate California obligation.
• Don’t combine multiple years on one form, because each fiscal year requires its own RRF-1.
• Don’t mail the form without certified delivery, because lost mail costs you the deadline.
• Don’t ignore deficiency emails, because the 30-day cure clock runs whether you read the message or not.
• Don’t assume small-dollar self-dealing is exempt, because Corporations Code section 5233 has no de minimis floor.

Pros and Cons of Filing on Your Own vs. With Help

Most small charities file RRF-1 themselves, while larger charities use a CPA. Choose based on revenue size, board capacity, and risk tolerance. David Nguyen files himself, while Janet Reyes uses outside counsel for the audit-attached filing.

Pros of filing on your own:

• Lower cost, because you avoid CPA fees that range from $300 to $1,500.
• Faster turnaround, because you control the schedule directly.
• Stronger institutional knowledge, because the treasurer learns the form and the questions.
• Direct control of disclosures on Questions 5–9, which sensitive matters benefit from.
• Easier next year, because the second filing reuses the prior year’s setup.

Cons of filing on your own:

• Higher error rate, because the questions look simple but carry technical legal meaning.
• Personal liability risk for directors who miss filings under Government Code section 12591.1.
• Audit-coordination risk if the charity crosses the $2 million threshold mid-year.
• Time cost, which can run 5 to 15 hours the first year.
• Missed cross-references to FTB Form 199, IRS 990, and Secretary of State filings.

FAQs

Is RRF-1 the same as IRS Form 990?

No. RRF-1 is California’s annual renewal report filed with the Attorney General, while Form 990 is the federal information return filed with the IRS, and both must be filed each year.

Do religious organizations file RRF-1?

No. Religious corporations described in Government Code section 12583 are exempt from registration and from filing RRF-1, although they may still owe IRS Form 990 obligations if not church-exempt.

When is RRF-1 due?

Yes, there is a fixed deadline. RRF-1 is due 4 months and 15 days after the close of the fiscal year, which is May 15 for calendar-year charities, and extensions follow the IRS Form 8868 extension automatically.

Can I file RRF-1 by email?

No. The Registry accepts only the online portal at rct.doj.ca.gov or paper mail to the P.O. Box, never email or fax filings.

Do I write my full legal entity name or my dba in the Name of Organization box?

Yes, write the full legal name as it appears in the Registry record, not the dba unless the dba is your registered legal name.

What number goes in the State Charity Registration Number box, the FEIN or the CT number?

No, not the FEIN. Enter the CT number assigned by the California Registry, without the CT prefix.

Should I list the treasurer’s home address as the principal office?

No, list the charity’s actual principal office where books and records are kept, and use a P.O. Box only as a secondary mailing address.

Do I report gross or net revenue on Question 1?

Yes, report gross revenue from line 12 of Form 990 or line 9 of Form 990-EZ, including special-event gross receipts before expenses.

Do I need to attach an audit to RRF-1?

Yes, if your charity’s gross revenue is $2 million or more, the Nonprofit Integrity Act requires an audited financial statement attached to the RRF-1.

What is the renewal fee?

Yes, there is a fee. It ranges from $25 to $1,200 depending on gross revenue under 11 CCR section 311.

What happens if I file late?

Yes, late fees apply. The Registry charges $25 per month up to $800, and your charity moves to Delinquent and then Not in Good Standing, losing California tax exemption.

Can a bookkeeper sign the RRF-1?

No, a bookkeeper cannot sign unless the board has delegated officer authority in writing. The signer must be an officer, director, or trustee.

Does RRF-1 replace FTB Form 199?

No. FTB Form 199 is filed separately with the Franchise Tax Board, and RRF-1 does not satisfy the FTB’s annual exempt-organization filing.

How do I fix a mistake after I file?

Yes, you can amend. File a corrected RRF-1 marked Amended Report through the portal with a cover letter describing the change, and the Registry replaces the prior filing in the record.