ct1 Form
ct1 Form
CT-1 PAGE 1 of 7
(Rev. 01/2024)
MAIL TO:
Office of the Attorney General
INITIAL
Registry of Charities and Fundraisers
P.O. Box 903447 REGISTRATION FORM
Sacramento, CA 94203-4470
STATE OF CALIFORNIA
STREET ADDRESS:
1300 I Street OFFICE OF THE ATTORNEY GENERAL
Sacramento, CA 95814
REGISTRY OF CHARITIES AND
WEBSITE ADDRESS:
www.oag.ca.gov/charities FUNDRAISERS
(Government Code Sections 12580-12599.10) (For Registry Use Only)
Part A - Identification of Organization
Name of Organization:
Mailing Address: Check if:
Organization requests email notifications
City:
State: Email address:
ZIP Code: Fax number:
Telephone number: Website:
A $50 REGISTRATION FEE must accompany this registration form. Make check payable to DEPARTMENT OF JUSTICE.
Part C - List of Trustees or Directors and Officers
Names and addresses of ALL trustees or directors and officers (attach a list if necessary):
Name: Position:
Name: Position:
Name: Position:
Name: Position:
What annual accounting period has the organization adopted? Fiscal Year Ending (Month/Day):
Part F - Founding Documents
A) Corporations - a copy of the endorsed / certified articles of incorporation and all amendments and current bylaws. If
incorporated outside California, enter the date the corporation qualified through the California Secretary of State's Office to
conduct activities in California.
B) Associations - a copy of the instrument creating the organization (bylaws, constitution, and/or articles of
association / organization).
C) Trusts - a copy of the trust instrument or will and decree of final distribution.
D) Trustees for charitable purposes - a statement describing operations and charitable purpose.
Has the organization applied for or been granted IRS tax-exempt status? Yes No
Date of exemption letter: Exempt under Internal Revenue Code section 501(c) ( )
If known, are contributions to the organization tax-deductible? Yes No
Attach a copy of the Application for Recognition of Exemption (IRS Form 1023 or 1024) and the determination letter issued by the IRS.
Part I - Respond to the following questions. For yes or no questions, write yes or no. Provide supplemental information
if applicable.
1. List all DBAs and names the organization uses or has used.
2. List all states in which the organization solicits charitable donations or has registered to do so, or in which the organization is exempt from
registration but operates.
3. Is the organization under common control, does it have a close connection with, or is it related to, any other nonprofit or for-profit organization or
trust? If yes, identify by name, address, and telephone.
4. Has the organization's IRS tax-exempt status ever been denied, revoked, or modified? If yes, please explain circumstances on a separate sheet.
5. Has the organization's tax-exempt status ever been suspended or revoked by the Franchise Tax Board? If yes, please explain circumstances on a
separate sheet.
6. Has the organization's corporation status ever been suspended or revoked by the Secretary of State? If yes, please explain circumstances on a
separate sheet.
7. Are any officers, directors, trustees, or employees related by blood, marriage or adoption? If yes, identify by name, title and relationship.
8. Has the organization or any of its officers, directors, or trustees been the subject of a court or administrative proceeding in any state regarding
any solicitation or registration? If yes, please explain on a separate sheet.
9. Have any of the organization's officers, directors, or trustees been convicted of any crime involving the misuse or misappropriation of funds, or
any crime involving deception in the operation of a charity? If yes, identify by name and title.
10. Is the organization a platform charity (as defined in Government Code section 12599.9, subdivision (a)(5)) that serves as a partner to charitable
fundraising platform(s) to facilitate donations for recipient charitable organizations on those charitable fundraising platforms? If yes, on a separate
sheet provide the total number of such charitable fundraising platforms. Also, for each charitable fundraising platform provide its official name,
registration number (if registered as a charitable fundraising platform), website address, and the date when the partnership began.
11. Is the organization a charitable fundraising platform (as defined in Government Code section 12599.9, subdivision (a)(1))? If yes: (1) provide the
organization's registration number as a charitable fundraising platform, or (2) if the organization has not registered as a charitable fundraising
platform, file Form PL-1 online.
Please note that the Form CT-1 is a public document which will be posted on the Registry's website. If you wish to maintain the
confidentiality of any attachment to the Form CT-1, you must request that the attachment not be maintained in the Public File.
Part J - Signature
I declare under penalty of perjury that I have examined this registration form, including accompanying documents, and to the best of
my knowledge and belief, the form and each document are true, correct, and complete, and I am authorized to sign.
Signature Title Date
The organization will be required to file financial reports annually on Form RRF-1 (Annual Registration/Renewal Fee Report) no later than four months
and fifteen days after the end of the organization's accounting period. Organizations with $50,000 or more in total revenue are also required to file the
applicable IRS Form 990, with all attachments and schedules, as filed with the IRS. Organizations with less than $50,000 in total revenue are generally
required to file Form CT-TR-1. All Registry forms can be found on the Attorney General's website at www.oag.ca.gov/charities.
For additional information, please refer to the Supervision of Trustees and Fundraisers for Charitable Purposes Act (Government Code sections
12580-12599.10) and the Administrative Rules and Regulations pursuant to the Act (California Code of Regulations, Title 11, Section 300 et seq.), and
other resources available on the Attorney General's website at www.oag.ca.gov/charities.
Additional information is available on the Attorney General's website at www.oag.ca.gov/charities. You may also fax the Attorney General's Registry
of Charities and Fundraisers at (916) 454-8100 or contact the Registry via email at [email protected].
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
CT-1 PAGE 4 of 7
(Rev. 01/2024)
Providing Personal Information. All the personal information requested in the form must be provided.
An incomplete submission may result in the Registry not accepting the form, and cause your
organization to be out of compliance with legal requirements to operate in California.
Access to Your Information. The completed form is a public filing that will be made available on the
Attorney General's website at www.oag.ca.gov/charities pursuant to the public access requirements of
the Act. You may review the records maintained by the Registry that contain your personal information,
as permitted by the Information Practices Act. See below for contact information.
Possible Disclosure of Personal Information. In order to process the applicable registration, renewal,
registration update, application, or report, we may need to share the information on this form with other
government agencies. We may also share the information to further an investigation, including an
investigation by other government or law enforcement agencies. In addition, the information is available
and searchable on the Attorney General's website.
· With other persons or agencies where necessary to perform their legal duties, and their use of
your information is compatible and complies with state law, such as for investigations or for
licensing, certification, or regulatory purposes;
Contact Information. For questions about this notice or access to your records, contact the Registrar of
Charities and Fundraisers, 1300 I Street, Sacramento, CA 95814 at [email protected].
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
CT-1 Instructions Page 5 of 7
(Rev. 01/2024)
WHO MUST FILE THE INITIAL REGISTRATION FORM CT-1? Unincorporated organizations are assigned an organization number
by the Franchise Tax Board upon application for California tax
Every charitable corporation, unincorporated association and exemption. For unincorporated organization number information, visit
trustee holding assets for charitable purposes or doing business in www.ftb.ca.gov.
California, unless exempt, is required to register with the Attorney
General within thirty days after receipt of assets (cash or other Part B
forms of property). A registration fee of $50 must accompany this registration form. The
registration fee must be paid by check or money order, payable to
The initial registration requirement also applies to foreign charitable “Department of Justice.”
organizations (organizations formed under the laws of other states)
doing business or holding property in California. Doing business in Part C
California includes soliciting donations in California by phone, mail, List the names and mailing addresses for all officers, directors, and
email, advertisements, or any other means from outside of trustees - Include the position or title (e.g., President, Vice President,
California. Other examples include engaging in any of the following Secretary, Treasurer, Trustee).
activities in California: holding meetings of the board of directors or
corporate members here, maintaining an office here, having officers Part D
or employees who perform work here, and/or conducting charitable Describe the organization's primary activity - Describe the charitable
programs in California. purpose or mission of the organization in detail. (A copy of the
material submitted with the application for federal or state tax
CLAIMING EXEMPTION FROM REGISTRATION exemption will normally provide this information).
If the organization is claiming exemption as a hospital, educational
institution, religious or mutual benefit corporation, you must submit If the organization is based outside California, comment fully on the
the following: extent of activities in California and how the California activities relate
· Founding documents, such as certified Articles of Incorporation, to total activities. In addition, list all funds, property, and other assets
Articles of Association, Bylaws, or Trust Instrument (include any held or expected to be held in California. Attach additional sheets if
amendments); necessary.
· IRS Determination letter (if applicable); and
· IRS Form 1023 or 1024, application for tax exemption (if Part E
applicable). If assets (funds, property, etc.) have been received, enter the date
· Mutual benefit organizations should also include a detailed first received - Date assets first received in/from California include -
description of the organization's funding activities. (i.e., does · Holding property and having bank accounts in California
the organization solicit/receive contributions from the public · Soliciting and receiving contributions (from California residents,
and/or receive government grants in California to be used for foundations, corporations, and governmental agencies).
charitable purposes or is the organization only funded by Soliciting includes direct requests for charitable contributions,
members). such as by phone, mail, email, advertisement, or grant requests.
LINE-BY-LINE INSTRUCTIONS FOR COMPLETING FORM CT-1 What annual accounting period has the organization adopted? -
Part A Enter the month in which the annual accounting period ends. For
Name of Organization - Insert the legal name as stated in the example, if the annual accounting period ends December 31, enter
organization's organizing instrument (i.e., articles of incorporation, 12/31. If the annual accounting period ends June 30, enter 6/30.
articles of association, or trust instrument). This information is usually found in the organization's bylaws, or
other documents, such as the IRS Determination letter (if applicable),
Official Mailing Address and Contact Information for Organization - or the IRS Form 1023 or 1024 application for tax-exempt status (if
Insert the mailing address of the organization. Insert the contact applicable).
information of the organization.
Part F
Organization's website - If the organization has a website, insert the Attach the organization's founding documents -
complete website address. A) Corporations - a copy of the articles of incorporation endorsed by
the Secretary of State of California. They will include the corporate
Federal Employer Identification Number (FEIN) - All organizations number and date of incorporation. Include any certified
must apply for a FEIN from the Internal Revenue Service, including amendments and the current bylaws.
organizations that have a group exemption or file group returns.
If incorporated outside California, enter the date the corporation
Corporation or Organization Number - All California and foreign qualified through the California Secretary of State's Office to conduct
corporations that have qualified to do business in California are activities in California. Also include the certified articles of
assigned a corporation number by the California Secretary of State. incorporation (and any amendments) that are stamped / fully
For corporate number information, visit www.sos.ca.gov/business- executed by the state of domicile.
programs/business-entities.
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
CT-1 Instructions Page 6 of 7
(Rev. 01/2024)
C) Trusts - a copy of the trust instrument or will and decree of final Question 3.
distribution. Include any amendments. “Common control” means you and one or more other organizations
or trusts have: (1) a majority of directors, officers, or trustees
D) Trustees for charitable purposes - a statement describing appointed or elected by the same organization(s) or individuals, (2) a
operations and charitable purposes. majority of directors, officers, or trustees consisting of the same
individuals. Common control also occurs when you and one or more
Part G organizations have a majority ownership interest in a corporation,
Federal Tax Exempt Status (if applicable) partnership, or trust. “Ownership” means voting power in a
· Has the organization applied for or been granted IRS tax- corporation, profits interest in a partnership, or beneficial interest in a
exempt status? Check “Yes” or “No”. trust.
“Close connection” means any of the following relationships between
· Date of application for Federal tax exemption: Enter the date organizations: (1) control of one organization by another through
when the organization submitted IRS Form 1023 / 1024 to the common directors, officers, or trustees or through authority to
IRS. approve budgets or expenditures; (2) coordination or sharing of
operations as to facilities, programs, employees, or other activities; or
· Date of exemption letter: Enter the date on the tax exemption (3) common persons exercising substantial influence over the
determination letter the organization received from the IRS. organizations.
“Related to” an organization means to control or be controlled by an
· Exempt under Internal Revenue Code section 501(c): Enter the organization. “Control” means (1) to have the power (by the
applicable Internal Revenue Code section number, e.g., organization or through one or more officers, directors, trustees or
section 501(c)(3). agents) to remove and replace (or to appoint, elect, or approve or
veto the appointment or election of) the majority of another
· If known, are contributions to the organization tax-deductible? organization's directors or trustees, or a majority of members who
Check “Yes” or “No.” elect a majority of another organization's directors or trustees; (2) to
own more than 50% of a stock corporation; (3) to own more than
· Attach a copy of the Application for Recognition of Exemption 50% of the profits or capital interests or is managing partner, general
(IRS Form 1023 / 1024) and the determination letter issued by partner, or managing member of a partnership or LLC; or (4) to own
the IRS to the organization. more than 50% of the beneficial interest in a trust.
ADDITIONAL INSTRUCTIONS
Please note that the Form CT-1 is a public document which will be
posted on the Registry's website. If you wish to maintain the
confidentiality of any attachment to the Form CT-1, you must
request that the attachment not be maintained in the Public File.