NASCO: Survey of State Laws Governing Registration of Charities

The National Association of State Charity Officials (NASCO) recently published the Survey of State Laws Governing Registration of Charities as of May 15, 2020.

We hope this survey will assist charities and their advisors in navigating state registration requirements. This version of the survey includes information regarding relief certain states have provided in light of the COVID-19 crisis. NASCO will endeavor to update information on COVID-related changes on a regular basis.



The following is an example of the information included in the Survey:

State Agency:

California/Registry of Charitable Trusts;
PO Box 903447
Sacramento, CA 94203-4470 916-210-6400


Statutory Citation:

CAL. GOV’T CODE § 12580, et seq., California Code of Regulations, Title 11, division 1, chapter 4, sections 300-316 and chapter 15, sections 999.6- 999.9.5.

Initial Registration Requirements:

Initial registration for domestic and foreign organizations doing business or raising charitable funds in state. Foreign charitable organizations must obtain certificate of authority and franchise tax exemption. Over 200 cities and counties have solicitation ordinances that may require registration. $25 Initial Registration fee.

Annual Registration/ COVID-Related Accept E-file Requirements Reporting/Renewal Requirements

Form RFF-1, CT-TR-1 Form for organization with less than $50,000 in revenue and copies of any IRS 990, 990ez or 990PF due annually 4.5 months after end of fiscal year ($25-300 fee based on gross revenue scale). Audited financial statements required if gross revenue equals $2,000,000 or more. Fundraisers also have reporting requirements. For more information visit our website.

COVID-Related Changes/Relief

The Registry is honoring all IRS extensions for annual renewal filing deadlines, including the Forms RRF-1, CT-TR-1, and IRS Forms. The Registry will consider other extension requests on a case-by-case basis.

Accept URS [Unified Registration Statement]:


E-file (Optional / Required):


Additional Resources

Charitable Solicitation Registration (National Council of Nonprofits)

Unified Registration Statement (last updated 2014)

Charleston Principles (NASCO, 2001)

NASCO: 50 State Survey on Crowdfunding Regulations (Nonprofit Law Blog, 2018)