This is a List of the Required Filing Documents and Timelines for the Operation of the Organization- VERY IMPORTANT!
Great Resource for Info & Updates:
For updates on non-profit information and CA State. Roberta is on the email list for updates: https://calnonprofits.org
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California Franchise Tax Board (FTB):
•Needs: Every year requires 199 or 199N filing by May 15th Every Year we need to file with them, they will not send us a reminder!!!!
FTB Personnel Contact for questions on application, or any general questions: Marcos 916-845-4171
Disclosure Department: 916-845-3226
*NOTE* 2021 Required for Reinstatement:
*New Application filing with the Franchise Board FTB-3500, along with founding documents including: Current Articles of Incorporation & By-Laws etc.
*FTB 199 (or 199N if under $50K income) filed every year by May 15th of each year. *We currently need back-filings for 2019 & 2020.
-If 199N is required (when annual income is under $50,000) , it can be filed on line for free.
-If 199 is required (when annual income is over $50,000), then hard mail in to FTB with $65 check to FTB.
California Tax Form (199) –
*NOTE* Puck update (9/15/21) Current Status: I have in my possession the 199 related documents for 2015 through 2020. I filed 2019 and 2020 this morning. For 2015 and 2016, they are e-filed postcard receipts that seem thoroughly complete similar to the ones I just filed. For 2017 and 2018, they are documents from Chuck McLucas, CPA, and it is not concrete if the filing was ever fully completed. I included them as scans, as the scans have some direction. I will inquire further, as they years involved the property settlement and land pay off, and may be more complicated than the simple 199. These years however were not included on Roberta’s list of years needed for the immediate situation.
*NOTE*Next Steps: There is a way to use a portal to log in to the FTB website. I will use it for gathering and filing needed for the 199s.
If you have questions regarding tax issues or your Franchise Tax Board income tax account, please contact our Taxpayer Services Center Section at (800) 852-5711 or log into your MyFTB account at https://www.ftb.ca.gov.
California Secretary of State:
•Filing Required: **SI-100, Filed on even-numbered years only, between Jan-Jun (2022, 2024, 2026 etc…)
Must be mailed in, they will not send this to us.
Whoever files this: The most important part is assigning a person or service company who will be responsible for receiving legal documents on behalf of the organization. (AKA the “Agent of Process”)
*NOTE* *For now (2021), Roberta will file as our new Agent of Process, under her name with the address of the BBCLT. But, technically a legal body (service company) would probably be best for this for the future.
*Check or Payment for $50 for Secretary of State Non-Profit Certification Penalty: DUE July 23, 2021 !!
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Shasta County (Welfare Exemption Status):
•Supplemental Affidavit (Filed every year before Feb.15th): We will receive a document form them. Information on the BOA and sheets is what the current status of Jan 1st of the year is ONLY!
*NOTE*These have already been filed and are going through approval. UPDATE: Terri received a refund check in the mail, we could respond to the organization and question why there was an almost 30K non deductible quote on our exemption if someone feels inclined.
Roberta’s contact at the County is (she was very helpful with questions):
Laura Caver email: lcaver@co.shasta.ca.us
Sr. Assessor/Recorder Specialist
Shasta County Assessor
1450 Court St, Suite 208-A
Redding, CA 96001-1667
530-225-3636 (Fax: 530-225-5673)
Below is the link to the (Direct Download PDF) blank form (BOE-267-O), which we will apparently receive in the mail for filing. *The link automatically downloads the PDF, which is a blank form called: “WELFARE EXEMPTION SUPPLEMENTAL AFFIDAVIT, ORGANIZATIONS AND PERSONS USING CLAIMANT’S REAL PROPERTY”
https://www.capropeforms.org/forms/shasta/BOE-267-O/pdf
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California Attorney General Office:
The Attorney General regulates charities and the professional fundraisers who solicit on their behalf: https://oag.ca.gov/charities
•BBCLT must submit an Annual Registration Renewal form.
Information about filings: https://oag.ca.gov/charities/renewals
RRF1 document: The Annual Registration Renewal Fee Report (RRF-1):
https://oag.ca.gov/sites/all/files/agweb/pdfs/charities/charitable/rrf1_instructs_05.pdf
Attorney General Charitable Trust Search: To see the status of the org and the communication chain: Search the Files of the Registry of Charitable Trusts…
The Registry Verification Search tool allows you to query the Registry’s database and verify whether a charitable organization or fundraiser has complied with the Attorney General’s registration and reporting requirements. You may also review and download records and public filings that a charitable organization or fundraiser has submitted to the Attorney General’s Registry of Charitable Trusts. This includes copies of annual registration renewal forms (Form RRF-1), IRS Forms 990, etc.
https://rct.doj.ca.gov/Verification/Web/
**CT-TR-1 : Form CT-TR-1 requires reporting of the organization’s fiscal year-end financial information and is designed to provide information to be used by the Attorney General and the public for those organizations whose total revenue falls below the threshold for filing IRS Form 990-EZ.
**RRF-1 & CT-TR-1 filling date: 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.
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USA Internal Revenue Service (IRS):
Federal Tax Filing:
In general, exempt organizations are required to file annual returns, although there are exceptions. If an organization does not file a required return or files late, the IRS may assess penalties. In addition, if an organization does not file as required for three consecutive years, it automatically loses its tax-exempt status.
Effective for tax years beginning after July 1, 2019, the Taxpayer First Act, Pub. L. No. 116-25 Section 2301, requires organizations exempt from taxation under section 501(a) to file their annual Form 990 and Form 990-PF returns electronically, unless covered by one of the exceptions listed in the form instructions. Form 990-EZ filers are required to file electronically for tax years ending July 31, 2021, and later. This IRS News Release contains a summary of e-filing requirements.
*NOTE* From Puck on 9/15/21: 2020’s Federal Filing (990) wasn’t completed. I filed it this morning, and it should be processed by the IRS within 24 hours.
*NOTE* Also note that no record for the 2014 taxes was found. We are only delinquent if we fail to file for three years, yet this seems like something that can be quickly remedied. The total revenue for 2014 was $46,813.24, just under the $50,000 threshold for a 990, which I can do online in minutes. Would you like me to?
Helpful IRS links : Charitable Trust search and filing tax info
https://www.irs.gov/charities-and-nonprofits
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