TOOLKIT FOR NONPROFIT ORGANIZATIONS
Find out about federal and state tax laws exemptions, reporting requirements, local resources, grant resources, advocacy resources, and more.
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Federal and State resources to assist with registration and reporting compliance.
INTERNAL REVENUE SERVICE (IRS) (877) 829-5500
The IRS oversees federal tax-exempt status of charitable organizations and provides a range of resources to assist charities and other nonprofits with federal reporting compliance, including online training for tax-exempt organizations.
FRANCHISE TAX BOARD (FTB) (916) 845-4171
The FTB oversees state tax-exempt status of charitable organizations and provides a range of resources to assist charities and other with state reporting compliance.
SECRETARY OF STATE (SOS) (916) 653-8814
Charities seeking to operate in California must file articles of incorporation and a current list of board officers with the Secretary of State.
NAME AVAILABILITY UNIT (916) 657-5448
Name Availability Unit provides recorded information on how to obtain a name for nonprofit corporations.
ATTORNEY GENERAL (AG) (916) 322-3360 or (800) 952-5225
Charities operating in California must register and file financial reports with the Attorney General's Registry of Charitable Trusts. The Attorney General's Charities website offers resources to help charities with registration and reporting compliance e.g. raffles. Compliance and enforcement are handled by the AG's Charitable Trusts Section.
BOARD OF EQUALIZATION (BOE) (800) 400-7115
The BOE and county assessors jointly administer the property tax Welfare and Veteran's Organization Exemptions . The BOE also administers the Sales and Use Tax Law and regulations as they apply to sales and purchases by nonprofit organizations, including schools, religious organizations and churches, charitable organizations and other nonprofit groups.www.boe.ca.gov
EMPLOYMENT DEVELOPMENT DEPARTMENT (EDD) (888) 745-3886
The EDD oversees state payroll tax information and forms, unemployment insurance, disability insurance; also handles audits and collection of employment taxes, and maintains employment records for California workers.
Nonprofit charitable organizations rely on individuals, businesses, government agencies, and foundations for support to administer programs and deliver services. Find local resources in the First Equalization District.
HUMBOLDT AREA FOUNDATION
Serving the North Coast communities, offering donor services, grant making, leadership development, mobilization, and a variety of other resources for nonprofits.
THE COMMUNITY FOUNDATION OF MENDOCINO COUNTY
Serving all of Mendocino County and its service areas to help nonprofits fulfill their mission, help professional advisors assist their clients, and help donors fulfill their visions of giving back.
YOLO COMMUNITY FOUNDATION
Seeking to develop and promote philanthropy in the County by serving as a public foundation through which community members may pursue their own charitable goals.
EAST BAY COMMUNITY FOUNDATION
Mobilizing financial resources and community leadership to transform the lives of people in the East Bay with pressing needs.
MARIN COMMUNITY FOUNDATION
Making grants and loans to support community issues in Marin County and beyond.
NAPA VALLEY COMMUNITY FOUNDATION
Serving the Napa Valley community from American Canyon to Calistoga, by mobilizing resources, promoting philanthropy and providing leadership on vital community issues.
SILICON VALLEY COMMUNITY FOUNDATION
Serving the vibrant and diverse community that makes up San Mateo and Santa Clara counties, through effective programs and inspired philanthropy.
THE SAN FRANCISCO FOUNDATION
Serving communities in San Francisco, Marin, Contra Costa, Alameda, and San Mateo counties through community-driven philanthropy.
SOLANO COUNTY COMMUNITY FOUNDATION
Encouraging private giving for public good; building and maintaining permanent endowments to respond to changing community needs; providing flexible tax-exempt vehicles for donors with varied charitable interests and abilities to give; serving as a catalyst and resource to effectively respond to community problems; and strengthening the nonprofit sector through capacity-building trainings, workshops, and research tools for donor identification.
COMMUNITY FOUNDATION SONOMA COUNTY
Offering personalized service to donors to help meet their philanthropic objectives; local expertise about organizations and programs; and the ability to act as a catalyst on challenging community issues where a neutral convener is required to reach effective outcomes.
COMMUNITY FOUNDATION OF SANTA CRUZ COUNTY
Providing a wide range of services for donors, tools for professional advisors in their client relations, and resources and grants to strengthen community organizations.
COMMUNITY FOUNDATION FOR SAN BENITO COUNTY
Building a stronger community and enhancing the quality of life in San Benito county through support of philanthropic activities.
THE COMMUNITY FOUNDATION FOR MONTEREY COUNTY
Creating positive connections between donors and their interests.
SAN LUIS OBISPO COUNTY COMMUNITY FOUNDATION
Building endowed funds; strengthening the community; and inspiring philanthropy.
SANTA BARBARA FOUNDATION
Bringing together groups that need assistance and those who are able to give.
Notices published by Board Member Yee on important tax topics to assist nonprofit and tax-exempt charitable organizations include:
- Reporting Guidelines for Monetary and In-Kind Donations Received by Nonprofit and Tax Exempt Charitable Organizations
Sales and Use Tax
- Does Sales Tax Apply to Event Activities of a Nonprofit or Exempt Charitable Organization?
- Sales and Use Tax Requirements for Nonprofit and Exempt Charitable Organizations
ALLIANCE FOR JUSTICE
Assisting foundations and nonprofit organizations influence policy and public opinion by offering workshops, examples of documents, and technical assistance.
CALIFORNIA ASSOCIATION OF NONPROFITS
Working to protect, strengthen, and promote nonprofit organizations in the state, the California Association of Nonprofits (CAN) is a statewide membership organization of over 1,700 diverse nonprofit organizations.
CALIFORNIA COMMUNITY FOUNDATIONS
Offering a list of community foundations in California.
Furthering its mission to expand access to affordable, quality health care for underserved individuals and communities, and to promote fundamental improvements in the health status of all Californians, the California Endowment offers a listing of general resources for nonprofit organizations as well as access to a listing of online resources to help nonprofit organizations strengthen their capacity for advocacy.
CompassPoint NONPROFIT SERVICES
Providing a broad array of training, consulting, research, management tools, concepts, and strategies to help nonprofit organizations increase their effectiveness and the impact of people working and volunteering in the nonprofit sector, with offices in San Francisco and the Silicon Valley.
Serving as the complete source of information about U.S. nonprofits. Search the database of 1.8 million IRS-recognized organizations to find a charity, benchmark your nonprofit organization's performance, research the sector, and more.
NORTHERN CALIFORNIA GRANTMAKERS
Providing information on California foundations, philanthropy, and the broader nonprofit sector.
THE FOUNDATION CENTER
Offering a self-help library on grants, fundraising techniques, and corporate philanthropy. The library is open to the public free of charge.
Internal Revenue Service PUBLICATIONS
- Pub. 526 Charitable Contributions
- Pub. 557 Tax-Exempt Status for Your Organizations
- Pub. 598 Tax on Related Business Income of Exempt
- Pub. 1771 Charitable Contributions – Substantiation and Disclosure Requirements
Franchise Tax Board PUBLICATIONS – EXEMPT ORGANIZATIONS
- Pub. 109 Exempt Organization Business Income Tax Booklet
- Pub. 927 Overview of Exempt Organizations
- Pub. 3500 Tax Exempt Status for Your Organization
- More Publications
Board of Equalization PUBLICATIONS AND REGULATIONS
- Pub. 18 Tax Tips for Nonprofit Organizations
- Pub. 48 Property Tax Exemptions for Religious Organizations
- Pub. 193 Application of Sales and Use Tax by the Hospitality Industry on Nonprofit and Exempt Charitable Organizations
- Reg. 1570 Charitable Organizations
- Pub. 149 Property Tax Welfare Exemption
- AH 267, Welfare, Church, and Religious Exemptions
- Resources to Assist California Businesses (Pub. 148.1)