Who needs an RRF-1 Form?
The RRF-1 Form is the California Department of Justice form, the long name of which is the Annual Registration Renewal Fee Report To Attorney General Of California. The Attorney General’s Office expects all registered charitable non-profit corporations, unincorporated associations or trustees that hold assets for charitable purposes to submit their registration Renewal Fee reports on a yearly basis. This requirement does not depend on a corporation's’ obligation to file the IRS form 990s or claiming extended reporting. If the law does not oblige a non-profit organization to register itself with the Attorney General’s Office, such organizations should not file the RRF-1 form.
What is the purpose of Annual Registration Renewal Fee Report?
The RRF-1 Form is important to enable the Attorney General’s Office to detect any charity fiscal mismanagement and unlawful diversion of charitable assets as early as possible. The Form RRF-1 is also to provide the most current information about the non-profit charity and is supposed to prevent delays in reporting significant issues of charity-related fiscal accountability.
Is the RRF-1 form accompanied by any other forms?
The Annual Registration Renewal Fee Report is basically a list of yes/no questions. Therefore, if the filer answers “yes” to any or all of them, it is necessary to provide an explanation on a separate sheet for each such issue. The check to pay the fee must be also attached.
When is the RRF-1 form due?
Charitable non-profits must file their Annual Registration Renewal Fee Reports within four months and fifteen days after the end of their fiscal period.
What information does the RRF-1 Form request?
The report is a one-page form. Besides answers to nine questions, it requires providing the following information:
- The charity registration number;
- Its name and address;
- Corporation or organization number;
- Federal employer identification number;
- The reporting period;
- Gross annual revenue and total assets.
At the end, the authorized officer must sign and date the form.