Under California Assembly Bill 488 (AB 488), charitable fundraising platforms like Benevity are required to verify that nonprofits are in good standing before enabling donations from California donors. The most effective way to maintain eligibility is to keep your filings current with the regulators that determine good standing — and to address any compliance issues early, before they impact your ability to receive donations. Learn more about how to check your current status.
Filing requirements
Whether your nonprofit is required to register in California depends on your organization's specific activities — including whether you solicit California donors or receive donations from California sources. The following are common regulatory areas to be aware of if governed by California regulations, in addition to other laws and regulations that may be applicable to your organization:
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California Attorney General — Registry of Charities and Fundraisers
- If your organization is registered with the AG, you will need to renew annually. Visit the California AG Registry for current forms and instructions.
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California Franchise Tax Board (FTB)
- FTB filing requirements vary by organization size. Most nonprofits file either the FTB 199N (e-Postcard) for smaller organizations, or Form 199 for larger ones. If you are seeking California tax-exempt status, Form 3500A may also apply. Visit the FTB charities and nonprofits page for guidance.
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Internal Revenue Service (IRS) — Federal filings and tax-exempt status
- Nonprofits must file the appropriate Form 990-series return each year based on their gross receipts and assets.
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California Secretary of State — Statement of Information
- Many California nonprofits must file a Statement of Information (SI-100) within 90 days of initial registration, and then every two years. Check the SI-100 instructions for current fees and deadlines.
Best practices for staying compliant
Staying in good standing is primarily about staying on top of your deadlines. Helpful practices include:
- Track your renewal and filing deadlines across all regulators in one place
- Keep copies of all filings, confirmations, and correspondence
- Re-check your status periodically using the tools in How do I check if my nonprofit is in good standing? — especially if you rely heavily on online fundraising
- If you notice changes to your status, act quickly — regulatory lists typically update on set schedules, and platforms rely on those lists to verify eligibility
Note: This article is for general information only and is not legal advice. We recommend consulting your own legal advisor who knows your organization’s structure and applicable laws and can advise as to which requirements apply to your organization.