In order to maintain your 501 c 3 status, there are a few filings you must maintain on a regular basis. These instructions are for California nonprofit organizations, however, similar renewals are required in other states. Please note: late forms submitted often come with steep penalties.
1) Secretary of State
Statement of Information: https://businessfilings.sos.ca.gov/
Statement of Information forms update your nonprofit organization's address and board of directors. This form can be completed online. Enter your California corporate number, complete the form, and pay the fee.
Cost to File: $25.00 (visa or mastercard online)
How Often: Every other year, depending on the month and year your articles of incorporation were filed. For example, if you filed your articles of incorporation in May of 2010, then your Statement of Information form would be due in May of every even year or May 2012, May 2014, and so on.
For more information, you may contact them directly at: (916) 653-6814.
2) Franchise Tax Board
199N Postcard: https://www.ftb.ca.gov/online/199N_ePostcard/index.asp?WT.mc_id=Business_Online_199N
199N is required every year for nonprofit organizations with gross receipts under $25,000. If you organization has gross receipts of over $25,000, you must file form 199. However, churches and religious organizations do not have this filing requirement. For more information about the Franchise Tax Board's nonprofit filing requirements, go to: https://www.ftb.ca.gov/businesses/Exempt_organizations/Filing_Requirements.shtml
Cost to File: Free
How Often: Required every year
3) Department of Justice, Charitable Trusts Registry
RRF-1: http://oag.ca.gov/sites/all/files/pdfs/charities/charitable/rrf1_form.pdf?
RRF-1 forms disclose earnings and require reporting for use by every public benefit corporation required to renew their registration with the Attorney General's Registry of Charitable Trusts. Form RRF-1 must be filed annually within four months and fifteen days after the end of an organization's accounting period. The RRF-1 is a fillable form.
Cost to File: Free
How Often: Every year
4) Internal Revenue Service
990: http://www.irs.gov/charities/article/0,,id=152728,00.html
Form 990s are required filings for most nonprofit organizations with the exception of religious organizations. For more information on the exact 990 to file, see the above web link in this section. Also, to find out how to keep your nonprofit status, there are lots of tutorials on the topic here: http://www.stayexempt.irs.gov. You will lose your status if you do not file for 3 consecutive years. Please go to the web links for details.
Cost to File: Free
How Often: Every year
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