Form RRF-1 – Annual Registration Renewal Fee Report (California Nonprofit Guide)
Form RRF-1 (Registration Renewal Fee Report) is an annual filing requirement mandated by the California Attorney General’s Registry of Charitable Trusts. It is used to monitor the financial transparency of charitable organizations operating in California and ensure that charitable funds are properly managed.
This form is typically filed alongside IRS filings such as Form 990, 990-EZ, 990-PF, or Form 1120.
📌 Purpose in simple terms:
It helps the state verify that nonprofit organizations are operating legally and using funds for legitimate charitable purposes.
Who is Required to File Form RRF-1?
Organizations required to file Form RRF-1 include:
- Nonprofit corporations registered in California
- Unincorporated charitable associations
- Trustees holding charitable or public benefit assets
Any organization registered with the California Attorney General’s Registry of Charitable Trusts must generally file this report annually, even if:
- No IRS Form 990 is required for the year
- A federal filing extension has been granted
Who is Exempt from Filing RRF-1?
The following types of organizations are generally exempt:
- Government agencies
- Religious corporations sole
- Certain cemetery corporations
- Political committees registered with the California Secretary of State
- Licensed hospitals and educational institutions
- Health care service plans regulated by state authorities
- Certain federally or state regulated trustees (financial institutions, custodians)
When to File Form RRF-1?
Form RRF-1 must be filed no later than four months and fifteen days after the end of the organization's accounting period.
If a federal extension is filed for Form 990, 990-EZ, 990-PF, or 1120, the RRF-1 may be filed after the extension period once the federal return is completed. Supporting extension documentation should be included when filing under an extension timeline.
What You Need to File
Required submissions include a complete copy of your accepted federal return (Form 990, 990-EZ, 990-PF, or Form 1120), along with all supporting schedules and attachments, except Schedule B (as applicable). Organizations with gross receipts under $50,000 that file IRS Form 990-N (e-Postcard) must complete and attach Form CT-TR-1.
Annual Registration Renewal Fee Structure
The registration renewal fee must be included with your Form RRF 1. The amount is based on total revenue for the previous fiscal year, as reported on your Form 990, 990-EZ, 990-PF, 1120, or CT-TR-1.
| Total Revenue | Fee |
|---|---|
| Less than $50,000 | $25 |
| Between $50,000 and $100,000 | $50 |
| Between $100,001 and $250,000 | $75 |
| Between $250,001 and $1 million | $100 |
| Between $1,000,001 and $5 million | $200 |
| Between $5,000,001 and $20 million | $400 |
| Between $20,000,001 and $100 million | $800 |
| Between $100,000,001 and $500 million | $1,000 |
| Greater than $500 million | $1,200 |
Form RRF-1 Payment Methods
| Method | Details |
|---|---|
| ACH (Bank Transfer) | No additional fee |
| Credit Card | 2.3% processing fee |
| Check / Money Order | Payable to “Department of Justice” |
Form RRF-1 Filing
Form RRF-1 can be submitted either online or by mail.
| Filing Methods | Online Portal | Mailing Address |
|---|---|---|
| Charity Registration Online Renewal System | Registry of Charities and Fundraisers P.O. Box 903447 Sacramento, CA 94203-4470 |
Penalties for Non-Compliance
Failure to comply with filing requirements can lead to serious consequences.
Penalty Summary Table
| Violation | Impact |
|---|---|
| Late filing | Penalties + interest |
| Non-filing | Minimum $800 penalty |
| Continued failure | Possible loss of tax exemption |
