Compliance & Filing Requirements
Organization Type: California Unincorporated Nonprofit Association
Tax Status: 501(c)(3) Public Charity
EIN: 92-2281323
Fiscal Year: February 1 – January 31
This document outlines the mandatory filings to maintain our legal and tax-exempt status.
1. Federal (IRS) - Income Tax
The IRS requires an annual information return to maintain federal tax-exempt status.
| Form | Threshold | Due Date | Link |
|---|---|---|---|
| Form 990-N (e-Postcard) | Gross receipts normally ≤ $50,000 | June 15 | IRS.gov |
| Form 990-EZ | Gross receipts < $200,000 AND Assets < $500,000 | June 15 | IRS.gov |
Failure to file for 3 consecutive years results in automatic revocation of tax-exempt status.
2. State (FTB) - Income Tax
California requires an annual state filing, separate from the federal one.
| Form | Threshold | Cost | Due Date | Link |
|---|---|---|---|---|
| Form 199N (e-Postcard) | Gross receipts normally ≤ $50,000 | Free | June 15 | FTB.ca.gov |
| Form 199 | Gross receipts > $50,000 | $10 | June 15 | FTB.ca.gov |
3. State (Attorney General) - Charitable Trust
All charitable organizations holding property in California must register and file annually.
| Form | Purpose | Cost | Due Date | Link |
|---|---|---|---|---|
| Form RRF-1 | Annual Registration Renewal | $25* | June 15 | OAG.ca.gov |
| Form CT-TR-1 | Treasurer’s Report | $0 | June 15 | OAG.ca.gov |
Notes:
- Fee: $25 fee applies if gross revenue is < $50,000.
- CT-TR-1: Required only if you file IRS Form 990-N. If you file 990-EZ/990, attach that instead.
4. State (CDTFA) - Sales Tax
Since we sell merchandise (stickers, shirts, etc.), we are generally required to hold a Seller’s Permit and collect sales tax.
| Requirement | Details | Filing Frequency | Link |
|---|---|---|---|
| Seller’s Permit | Required for selling tangible goods. | N/A (One-time) | CDTFA Register |
| Sales Tax Return | Report total sales and remit collected tax. | Annual / Quarterly* | CDTFA Login |
*Frequency is determined by CDTFA based on sales volume. Likely annual for small volume.
[!IMPORTANT] Even if sales are “fundraisers”, sales tax generally applies to the sale of merchandise.
5. Local (San Francisco) - Business Registration
San Francisco requires all entities “doing business” in the city to register, including nonprofits.
| Requirement | Details | Due Date | Link |
|---|---|---|---|
| Business Registration | Annual registration with SF Treasurer. | Feb 28 | SF Treasurer |
| Gross Receipts Tax | Likely exempt or below threshold, but filing may still be required. | Feb 28 | SF Treasurer |
6. Secretary of State (SOS)
Unincorporated associations do not file annual Statutes of Information (SI-100) like corporations do. However, we may file Form UA-100 to designate a primary agent for service of process.
Annual Compliance Calendar
February
- Feb 28: San Francisco Business Registration Renewal (SF Treasurer).
June (Assuming Fiscal Year Ends Jan 31)
- Jun 15: IRS Form 990-N (Federal).
- Jun 15: FTB Form 199N (State Tax).
- Jun 15: AG Form RRF-1 + CT-TR-1 (Charity Registry).
Variable (Check CDTFA)
- CDTFA: Sales Tax Return (Due date depends on assigned frequency, often Jan 31 or Jul 31).