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Other Agencies

Attorney General's Office – Registry of Charitable Trusts

Website: oag.ca.gov/charities
Mail: REGISTRY OF CHARITABLE TRUSTS
PO BOX 903447
SACRAMENTO CA 94203-4470
Phone: 916.445.2021

The Attorney General regulates charitable corporations, unincorporated associations, trustees and other legal entities doing business or holding assets for charitable purposes in California, and the commercial fundraisers, fundraising counsel and coventurers who solicit on behalf of charities. The purpose of this oversight is to protect charitable assets for their intended use and ensure that the charitable donations contributed by Californians are not misapplied and squandered through fraud or other means.

California law requires charities to register with the Attorney General’s Registry of Charitable Trusts within 30 days of receiving assets, and to file annual financial disclosure reports. Fundraising professionals must register prior to conducting business in California. Further guidance, including all forms and instructions, go to oag.ca.gov/charities.

California Department of Tax and Fee Administration

Website: cdtfa.ca.gov
Mail: CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
PO BOX 942879
SACRAMENTO CA 94279
Phone: 800.400.7115

The California Department of Tax and Fee Administration (CDTFA) collects California state sales and use tax, as well as fuel, alcohol, and tobacco taxes and fees that provide revenue for state government and essential funding for counties, cities, and special districts.

The CDTFA has a role with county assessors in administering the welfare exemption, which exempts property used exclusively for religious, hospital, scientific or charitable purposes and owned and operated for those purposes by qualifying nonprofit organizations. CDTFA also jointly administers the veterans' organization exemption. The CDTFA determines whether an organization is eligible for the Welfare exemption or Veterans' Organization exemption from property taxes through its review of claims for an Organizational Clearance Certificate and Supplemental Clearance Certificate. Refer to the California State Board of Equalization for information on its role in these property tax exemptions.

California State Board of Equalization

Website: boe.ca.gov
Mail: California STATE BOARD OF EQUALIZATION
Property Tax Department
PO BOX 942879
SACRAMENTO CA 94279
Phone: 916.274.3350

The California State Board of Equalization (BOE) is responsible for performing all duties assigned to it by the state Constitution, including reviewing, equalizing or adjusting property tax assessments, assessing taxes on insurers and assessing/collecting excise tax on alcoholic beverages.

The BOE has a role with county assessors in all property tax exemptions by providing guidance and prescribing forms used by all 58 counties in the state. Several property tax exemptions are available to nonprofit organizations. The most common types of exemptions for such organizations are the welfare exemption, religious exemption and church exemption. The BOE has various publications discussing property tax exemptions, some of which are available to nonprofit organizations. These include publications discussing the welfare exemption. Refer to the California Department of Tax and Fee Administration for its role in the welfare exemption and veterans' organization exemption.)

California State Controller's Office

California Strong – Helping Families, Communities and Businesses Grow Financially

Website: sco.ca.gov/californiastrong

Mail

Sacramento
PO Box 942850
Sacramento CA
94250-5872
Phone: 916.445.2636

Los Angeles
777 S Figueroa St, Ste 4800
Los Angeles CA 90017
Phone: 213.833.6010

California Strong helps connect families, communities, and businesses to free workshops, seminars and events that will help them grow financially.

Employment Development Department

Website: edd.ca.gov
Mail: EMPLOYMENT DEVELOPMENT DEPARTMENT
TAXPAYER ASSISTANCE CENTER
PO BOX 826805
SACRAMENTO CA 95741-2068
Phone: 888.745.3886

Whether you are starting a new business or are an existing employer, the Employment Development Department's goal is to help you find the resources and information that you need to succeed. Go to their website to access State payroll tax services and information.

Internal Revenue Service

Website: irs.gov/charities/
Phone: 877.829.5500

Go to the Internal Revenue service website for filing requirements.

Secretary of State

Website: sos.ca.gov/business/be/
Mail: List of mailing address
Phone: 916.657.5448

The Business Entities Section of the Secretary of State's office processes filings, maintains records and provides information to the public relating to business entities (corporations, limited liability companies, limited partnerships, general partnerships, limited liability partnerships and other business filings).
Filing information, forms, a step-by-step guide to starting a business and links to various business resources are available on the Secretary of State’s website at sos.ca.gov/business/be/.

California law requires corporations, limited liability companies, and common interest development associations to file a statement on a regular basis to update the entity’s record. Please refer to the California Secretary of State’s website at sos.ca.gov/business/be/statements.htm for additional information.

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Last Updated: 12/14/2017

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