California Assembly Bill (AB 488) is a state law that expands oversight of online charitable fundraising. If your nonprofit receives donations through platforms like Benevity, AB 488 may affect your ability to receive those donations — even if your organization isn't based in California.
The law requires platforms to confirm that a nonprofit is in "good standing" before allowing it to be eligible for or receive support from California donors. If your nonprofit is not in good standing with the relevant regulators, the platform must pause or restrict donation processing until the issue is resolved.
What "good standing" means for your nonprofit
Under AB 488, platforms like Benevity are required to verify that nonprofits are not listed as out of compliance before enabling them to receive donations from California donors.
Your nonprofit's good standing is determined by its status across three regulators:
- California Attorney General (AG) — the Registry of Charities and Fundraisers maintains a list of organizations that may not operate or solicit for charitable purposes in California.
- California Franchise Tax Board (FTB) — maintains a list of organizations with revoked California tax-exempt status.
- IRS — maintains lists of federally tax-exempt organizations and organizations with automatically revoked federal tax-exempt status.
Learn more about how to check if your nonprofit is in good standing. If your nonprofit is not in good standing in accordance with any of these regulators, charitable fundraising platforms may be required to stop enabling solicitations on your behalf or restrict incoming donations until your status is resolved.
Key dates for AB 488
AB 488 has been rolled out in phases. Key milestones include:
- January 1, 2023 — California oversight established
- March 26, 2024 — Final regulations were adopted with various effective dates
- June 12, 2024 — Filing and notice requirements became effective
- January 1, 2025 — Consent, disclosure, receipt, and disbursement-related requirements became effective
- April 2026 — The California DOJ issued a filing deadline relief for charities (which was a further extension of their January 2026 filing extension). Any Attorney General renewal filings (Forms RRF-1, CT-TR-1, and 990s) originally due between January 7, 2025 and August 31, 2026 are now due August 31, 2026.
- August 31, 2026 — Deadline for required Attorney General renewal filings under the filing deadline relief
What happens if my nonprofit loses good standing?
If your nonprofit is listed as out of compliance, charitable fundraising platforms must pause or stop enabling donations to support your organization. Learn more about how to keep your nonprofit in good standing.
Note: This article is for general information only and is not legal advice. We recommend consulting your own legal advisor to understand how AB 488 applies to your organization.