Branch Finance

Here is your starting point for new Treasurers. Look here for an overview of your responsibilities for branch financial activities.

Here are the nuts and bolts of branch accounting and budgeting with a video training session and examples of financial documents.

A branch’s revenue is primarily membership dues. Find information about dues and payment processing for National and State here. 

One major responsibility is to do annual filings to federal and state agencies. See links to the forms, dues dates and examples here.

    Click HERE to view the following Government Documents and Deadlines.

    Annual Filings

    • Annual Reports
    • Branch Treasurer Checklist
    • Federal IRS Form 990 – Ask National to file
    • Federal IRS Form 990 or 990N “epostcard”
    • CA FTB Forms 199N, 199
    • CA Attorney General Form CT-TR-1
    • Watch Webinar – CT-TR-1 Filing
    • CT-TR-1 Filing Example
    • CA Attorney General Form RRF-1
    • Webinar Annual Renewal – RRF-1 filing
    • RRF-1 Filing Example
    • Statement of Information Filing (incorporated branches only) – Form Sl-100

    Raffle Reporting

    • Non-Profit Raffle Regulations
    • Application for Registration – Form CT-NRP-1
    • CT-NRP-1 Example
    • Non-Profit Raffle Report – Form CT-NRP-2 with instructions
    • CT-NRP-2 Example

    Government Agency Information

    • CA Tax Exemption Request Form 3500A
    • Register as a Charitable Trust – Form CT-1 initial registration form
    • Get your branch CA FTB Entity Status Letter

    Understand what your branch insurance covers and how your branch contribution is calculated.

    Understand the guidelines for handling fundraising finances for different types of fundraising events.

    Sales of items such as T-shirts, aprons, tote bags, etc. involves the collection and remittance of sales taxes to the state, county and city involved.  See the California Department of Tax and Fee Administration reference below for more information: the full document and an extract about Obligation of Sellers.

    1. California Publication 18 – Non-Profit Organizations
    2. Obligation of Sellers
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