California RRF-1 Charitable Registration Guide: Annual Renewal for Nonprofits

BLUF

California charities registered with the Attorney General’s Registry of Charities and Fundraisers file Form RRF-1 each year. The filing is due four months and fifteen days after fiscal year end. Fees range from $0 to $1,200 based on gross annual revenue. Organizations at or above $2 million in gross annual revenue must attach an audited financial statement. Most rejections stem from missing Form 990, missing audit, or fee miscalculation.

TL;DR

• Who: every charity registered with the California Registry of Charities and Fundraisers.
• Due: 4 months 15 days after fiscal year end (May 15 for calendar-year filers).
• Fee: tiered, $0-$1,200 based on gross annual revenue.
• Audit required: gross annual revenue at or above $2M (Nonprofit Integrity Act).
• Attach: complete copy of federal Form 990, plus audited financials if applicable.

What RRF-1 is

RRF-1 is the Annual Registration Renewal Fee Report filed with the California Attorney General’s Registry of Charities and Fundraisers. California regulates charitable assets and solicitation under the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code Section 12580 and following). RRF-1 is how registered charities renew their registration each year.

Who must file

Every charitable organization registered with the California Registry must file RRF-1 annually. This includes:

• California-incorporated 501(c)(3) public charities
• Out-of-state charities that solicit contributions from California residents
• Charitable trusts with California assets
• Private foundations with California nexus

Religious corporations, schools, hospitals, and similar institutions have specific exemptions defined in statute. Most conventional 501(c)(3) nonprofits file.

Due date and extension

The filing is due four months and fifteen days after the end of the organization’s fiscal year. For a December 31 fiscal year end, that is May 15. A federal extension for Form 990 automatically extends RRF-1 to the extended federal due date when the extension is documented on the filing.

Fee schedule

RRF-1 fees are tiered by gross annual revenue:

• Under $25,000: $0
• $25,000 to $100,000: $25
• $100,001 to $250,000: $50
• $250,001 to $1,000,000: $75
• $1,000,001 to $5,000,000: $150
• $5,000,001 to $20,000,000: $225
• $20,000,001 to $100,000,000: $300
• $100,000,001 to $500,000,000: $600
• Above $500,000,000: $1,200

Using the wrong tier triggers a deficiency notice and delays acceptance.

Audit requirement

Under the Nonprofit Integrity Act of 2004 (Government Code Section 12586(e)), organizations with gross annual revenue at or above $2 million must attach an audited financial statement prepared by an independent CPA following generally accepted auditing standards.

This threshold is separate from the federal Single Audit threshold (now $1 million in federal expenditures under the 2024 Uniform Guidance revision). Organizations above both face parallel obligations: a Single Audit under 2 CFR 200.501 and a California-required audit under state law. The same auditor often handles both in a single engagement.

Required attachments

• Complete copy of federal Form 990 (or 990-EZ, 990-PF)
• Audited financial statements (if gross annual revenue is $2M or more)
• Signed RRF-1 form
• Fee payment for the correct tier

Filing checklist

• Registry status is active
• CT file number is correct
• Fiscal year end matches federal filing
• Gross annual revenue calculated accurately
• Correct fee tier selected
• Audit complete and attached if $2M+
• Form 990 attached in full
• Officers and directors updated
• RRF-1 signed by an authorized officer
• Filing confirmation retained

Common rejection reasons

The Registry issues deficiency notices most often for:

1. Missing federal Form 990 attachment
2. Missing audit attachment for $2M+ organizations
3. Incorrect fee amount (wrong revenue tier)
4. Missing signature
5. Lapsed or suspended registration
6. Late filing without documented extension

Deficiency notices typically give 30 days to cure. Unresolved deficiencies can result in registration suspension, delinquency penalties, and public listing on the Registry’s delinquent charities page.

Renewal schedule

RRF-1 is an annual obligation. For calendar-year filers, the working cadence is:

• January-March: audit fieldwork if applicable
• April: RRF-1 preparation, Form 990 coordination
• May 15: filing due
• June: confirmation retained, next-year calendar set

Organizations with fiscal year ends other than December 31 should back-calculate: the filing is always due 4 months 15 days after fiscal year end.

How GrantPipe helps

GrantPipe tracks state charitable registration renewals alongside federal grant reporting cadence and restricted-fund workflow in one operating record. For California nonprofits managing RRF-1, federal SF-425 cadence, and donor work at the same time, the deadline calendar, attachment status, and supporting documentation live in one shared system. Start with a free trial to set the RRF-1 deadline alongside the rest of the organization’s compliance calendar.

DEFINITION

RRF-1

The California Annual Registration Renewal Fee Report. Every registered charity must file it annually with the Registry of Charities and Fundraisers within the California Attorney General's office.

DEFINITION

Registry of Charities and Fundraisers

The California Attorney General's office responsible for registering charities, fundraising professionals, and commercial fundraisers operating in California.

DEFINITION

Nonprofit Integrity Act

California legislation enacted in 2004 (Government Code Sections 12586-12587) imposing audit and governance requirements, including the $2 million audit threshold.

DEFINITION

Gross annual revenue

The total revenue from all sources for the fiscal year, used to determine the RRF-1 fee tier and the audit attachment threshold.