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MAIL TO:

INSTRUCTIONS FOR FILING

Registry of Charitable Trusts

ANNUAL REGISTRATION RENEWAL FEE REPORT

P.O. Box 903447

Sacramento, CA 94203-4470

TO ATTORNEY GENERAL OF CALIFORNIA

Telephone: (916) 445-2021

Sections 12586 and 12587, California Government Code

11 Cal. Code Regs. sections 301-307, 311 and 312

WEB SITE ADDRESS:

(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?

must file the Annual Registration Renewal Fee Report

(RRF-1) with the Attorney General’s Registry of Charitable

Every charitable nonprofit corporation, unincorporated

Trusts four months and fifteen days after the close of the

association or trustee holding assets for charitable

organization’s calendar or fiscal year.

purposes that is required to register with the Attorney

General’s Office is also required to annually file Form

Charities with total gross revenue or assets of $25,000 or

RRF-1 regardless of whether the corporation files Form

more must file a copy of the IRS Form 990, 990-EZ, or 990 -

990s annually or is on extended reporting. Nonprofit

PF and attachments with the Attorney General’s Registry of

corporations and organizations not required by law to

Charitable Trusts.

file the RRF-1. These include:

EXTENSIONS FOR FILING

Extensions of time for filing the RRF-1 will be allowed if an

(1) a government agency,

organization has received an extension from the Internal

(2) a religious corporation sole,

Revenue Service for filing the IRS Form 990, 990-PF, or 990 -

EZ. An organization shall file both forms (RRF-1 and IRS

(3) a cemetery corporation regulated under Chapter

Form 990, 990-PF, or 990-EZ) with the Registry of Charitable

19 of Division 3 of the Business and Professions

Trusts at the same time, along with copies of all requests to

Code,

IRS for an extension and, where approval of the extension is

not automatic, a copy of each approved extension request.

(4) a political committee defined in Section 82013 of

IT IS NOT NECESSARY TO SEND A COPY OF THE

the California Government Code which is required

EXTENSION REQUEST PRIOR TO FILING THE REPORT.

to and which does file with the Secretary of State

any statement pursuant to the provisions of Article

ANNUAL REGISTRATION RENEWAL FEE

2 (commencing with Section 84200) of Chapter 4 of

Title 9,

Charities and trustees registered with the Attorney

General’s Registry of Charitable Trusts must file the

(5) a charitable corporation organized and operated

appropriate registration renewal fee with the Annual

primarily as a religious organization, educational

Registration Renewal Fee Report (RRF-1) based on the

institution or hospital,

registrant’s gross annual revenue for the preceding fiscal

year, as follows:

(6) a health care service plan that is licensed pursuant

to Section 1349 of the Health and Safety Code and

Gross Annual Revenue

Fee

reports annually to the Department of Managed

Health Care,

Less than $25,000

Between $25,000 and $100,000

$25

(7) corporate trustees which are subject to the

Between $100,001 and $250,000

$50

jurisdiction of the Commissioner of Financial

Between $250,001 and $1 million

$75

Institutions of the State of California or to the

Between $1,000,001 and $10 million

$150

Comptroller of Currency of the United States.

Between $10,000,001and $50 million

$225

However, for testamentary trusts, such trustees

Greater than $50 million

$300

should file a copy of a complete annual financial

summary which is prepared in the ordinary course

NOTE: A REGISTRATION FEE IS NOT DUE WITH AN

of business. See Probate Code sections 16060 -

AMENDED REPORT FOR ANY REPORT PERIOD IN WHICH

16063.

A FEE HAS ALREADY BEEN PAID.

WHAT TO FILE

ALL REGISTERED charities, regardless of receipts or

assets, except for those listed above as being exempt,

RRF-1 INSTRUCTIONS (3/05)

Form Rrf-1 - Instructions For Filing Annual Registration Renewal Fee Report To Attorney General Of California

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