Annual Chapter Filings

The following RECOMMENDATIONS do not constitute legal advice or a legal opinion.

CGJA obtained a federal income tax group exemption on behalf of its chapters from the Internal Revenue Service (IRS) in 1999, and a state income tax group exemption on behalf of its chapters from the California Franchise Tax Board (FTB) in 2013. As new chapters are established, CGJA notifies the IRS that such chapters are to be included in CGJA’s group exemptions. CGJA does not file annual federal tax returns with the IRS, annual state tax returns with the FTB, registration or statement of information with the California Secretary of State, or annual statement to the California Attorney General's Registry of Charitable Trusts.  This information must be filed by chapter officers. All chapter filings and what forms are required depends on the business structure.

If you are a California Corporation:

1.  The Internal Revenue Service requires an annual federal tax return (Form 990, 990EZ, or 990N e-Postcard).  Failure to do so may result in the loss of your tax-exempt status.  The IRS tax filing due date is the fifth month following the close of the chapter's fiscal or calendar year.  For information and to file a Form 990N e-Postcard online, go here.

2.  The Franchise Tax Board requires an annnual state tax return (Form 199 or 199N).  The FTB tax filing due date is the fifth month following the close of the chapter's fiscal or calendar year.  For information and to file a Form 199N e-Postcard online, go here.

3.  The California Attorney General (AG) requires that all non-profit entities, whether incorporated or unincorporated and whether recognized as tax exempt or not, register their charity with the AG’s Registry of Charitable Trusts.Chapters should initially register as a charity with the California Attorney General’s Office of Charitable Trusts (Form CT-1) and thereafter file an annual update of its registration (Forms RRF-1 and CT-TR-1).

4.  The California Secretary of State requires a Statement of Identity filing every two years for a nonprofit corporation.  To file online, go here.

If you are a California Unincorporated Association:

1.  The Internal Revenue Service requires an annual federal tax return (Form 990, 990EZ, or 990N e-Postcard).  Failure to do so may result in the loss of your tax-exempt status.  The IRS tax filing due date is the fifth month following the close of the chapter's fiscal or calendar year.  For information and to file a Form 990N e-Postcard online, go here.

2.  The Franchise Tax Board requires an annnual state tax return (Form 199 or 199N).  The FTB tax filing due date is the fifth month following the close of the chapter's fiscal or calendar year.  For information and to file a Form 199N e-Postcard online, go here.

3.  The California Attorney General (AG) requires that all non-profit entities, whether incorporated or unincorporated and whether recognized as tax exempt or not, register their charity with the AG’s Registry of Charitable Trusts. Chapters should initially register as a charity with the California Attorney General’s Office of Charitable Trusts (Form CT-1) and thereafter file an annual update of its registration (Forms RRF-1 and CT-TR-1).

4.  The California Secretary of State requires a Statement by Unincorporated Association every five years from the original date of filing with the Secretary of State.  For information and to get a copy of the form, go here.

For further information, please refer to our Chapter Formation Guide.  Please contact CGJA at finance@cgja.org if you have questions about these procedures.  Helpful telephone numbers for specific and unique Chapter situations are: IRS (877) 829-5500, Franchise Tax Board (916) 845-4947, and Registry of Charitable Trusts (916) 210-6400.