Compliance and Reporting Staff Room
Welcome! You're in the Compliance and Reporting Staff Room, where nonprofit compliance officers and others concerned with legal and regulatory issues gather to share information and resources, to network and to build skills and knowledge in the field.
FAQs on compliance and reporting
Compliance and reporting tools and resources
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Compliance and Reporting Listserv
Is my nonprofit subject to the Nonprofit Integrity Act of 2004?
Please read through this article or this one -- or better yet, both -- for the specific provisions of the Nonprofit Integrity Act of 2004. If you have further questions or concerns, please e-mail Ken Larsen or call him at (916) 402-1335.
What are the provisions of California's charitable raffle law?
Please refer to this article for answers to common questions about the law governing charitable raffles for nonprofit organizations in California.
What reports do I have to file as a California 501(c)(3) nonprofit organization?
California nonprofits are required to submit three forms each year: The RRF1 with the State Attorney General's office, Form 990 with the IRS and Form 190 with the California Franchise Tax Board. In addition, you must file the Statement of Domestic Nonprofit Corporation with the California Secretary of State every two years. For more information on these required reports, please click here.
I heard there was a new reporting requirement for small nonprofits. Is this true?
Yes! In the past, nonprofits with gross receipts of $25,000 or less were not required to file informational returns with the IRS. Now, the IRS is requiring most small tax-exempt organizations to file Form 990-N ("Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990 EZ") on an annual basis. The form asks for the organization's legal name and mailing address, any other names used, a web address (if one exists), the name and address of a principal officer and a statement confirming the organization's annual gross receipts are $25,000 or less. Any organization that fails to meet its annual reporting requirement for three consecutive years automatically loses its tax-exempt status under this new law and will have to reapply to regain its status. For more information, please click here.
What are the regulations on sending e-mail to donors, members and other large groups of people?
The California Ban Spam Law went into effect January 1, 2004. A summary of its regulations is available here.
Don't see what you're looking for? Submit your question here or, if you're a CAN member, you can also call the toll-free Managers' Helpline number that you received in your welcome packet when you joined (please e-mail us if you've lost it).
California Attorney General, Charitable Trust Division offers publications to help nonprofits comply with the laws that govern them; in addition, its website contains downloadable reporting forms and other online resources handy for compliance and reporting. The Charitable Trust is also the chief enforcer of nonprofit compliance and investigates complaints about nonprofits in the state.
Internal Revenue Service, Office of Exempt Organizations offers publications, downloadable forms, trainings, guidelines, FAQs, tax updates, a newsletter and more for nonprofit organizations. Find out all you need to know about IRS regulations that govern your organization!
The California Nonprofit Corporation Handbook, 11th Edition, by Anthony Mancuso (Nolo Press, 2005), includes a wealth of information about starting a nonprofit organization in California. It also includes information on reporting and compliance issues that you may find helpful. The publication is updated frequently to reflect recent changes in laws and regulations, and now comes with a CD-ROM of required forms. Get it now for $34.49 on Amazon.com.
Other Useful Publications:
CAN Bookstore
Something for everyone.
Have a good resource to share that's not listed above? E-mail a short description and link to Kathy Crabb.
There is currently no CAN member listserv specific to compliance and reporting issues. If you are interested in seeing one launch, please e-mail Kathy Crabb or call her at (213) 347-2070, ext. 209. In the meantime, you may find the Accounting and Finance Staff Room and Listserv helpful.
