Cal. Code Regs. tit. 11 § 305
After the first periodic report is filed, as required by section 304 of these regulations, periodic written reports shall thereafter be filed on an annual basis unless specifically required or permitted to be filed on other than an annual basis as set forth in these regulations, or when filing has been suspended by the Attorney General pursuant to Government Code section 12586. The time for filing any periodic report subsequent to the first periodic report shall be no later than four months and fifteen days after the organization's accounting period ends (May 15 for calendar-year filers), but in no event less than once annually, unless for good cause extension of such annual filing has been granted by the Attorney General, or otherwise excused. If the Internal Revenue Service grants an extension to file the Form 990, 990-PF, 990-EZ, or 1120, that extension will be honored by the Registry of Charities and Fundraisers for purposes of filing the Form 990, 990-PF, 990-EZ, or 1120, and the Annual Registration Renewal Fee Report ("Form RRF-1" Rev. 01/2024) with the Registry of Charities and Fundraisers. The Form RRF-1 and Form 990, 990-PF, 990-EZ, 1120, or Form CT-TR-1 shall be filed simultaneously with the Registry of Charities and Fundraisers.
Cal. Code Regs. Tit. 11, § 305
Note: Authority cited: Sections 12586 and 12587, Government Code. Reference: Sections 12581, 12582, 12582.1, 12583, 12586 and 12587, Government Code.
Note: Authority cited: Sections 12586 and 12587, Government Code. Reference: Sections 12581, 12582, 12583, 12586 and 12587, Government Code.
2. Amendment of section and new Notefiled 6-13-2005; operative 6-13-2005 pursuant to Government Code section 11343.4(Register 2005, No. 24).
3. Amendment filed 11-8-2019; operative 2/1/2020 pursuant to Government Code section 11343.4(b)(2) (Register 2019, No. 45).
4. Change without regulatory effect amending the Annual Registration Renewal Fee Report Form (incorporated by reference) and amending section filed 6-22-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 26).
5. Amendment filed 11-23-2021; operative 1/1/2022 (Register 2021, No. 48). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20 and an additional 60 calendar days pursuant to Executive Order N-71-20.
6. Amendment of section and NOTE filed 3-26-2024; operative 3/26/2024 pursuant to Government Code section 11343.4(b)(3) (Register 2024, No. 13).