The AAUW California fiscal year begins July 1st and ends June 30th of the following calendar year. Finance Officers are responsible for annual filings of various government documents. Most forms can be submitted online. For more information or assistance, contact the AAUW California office, or [email protected]
Annual Filings
There are four sets of reports that most branches are required to file annually.
Branch Treasurers can use this checklist to keep track of needed information and critical due dates.
- Deadline: October 15th
- What is it: Opt-in to have AAUW National include branch under federal umbrella filing.
- Who needs it: Can be used by all branches with income of $50,000 or less.
- Where is it sent: Completed through the AAUW Community Hub. Requires personal login.
- How to submit: Login to Community Hub
- Under your personal snapshot, go to > MY AFFILIATIONS
- Click the blue button to the right of your state or branch name to view the options
- Choose TAX INFORMATION
- Click ADD NEW TAX DETAILS and complete the form.
- Within the form, it will ask for the principal officer, which for taxes is generally the finance officer.
- Deadline: November 15th
- What is it: Required IRS federal filing for tax-exempt entities.
- Who needs it: All branches (unless opted in under National umbrella filing).
- Which form to use:
- Use form 990N if income up to $50K,
- Use form 990EZ if income is between $50K and $200K
- Use form 990 if income is above $200K
- Where is it sent: Completed online (unless filing form 990 or 990EZ).
- Deadline: November 15th
- What is it: Required California filing for tax-exempt entities.
- Who needs it: All branches.
- Which form to use:
- Use Form 199N if income up to $50K
- Use Form 199 if income above $50K
- Where is it sent: Completed online (unless filing form 199)
- Deadline: November 15th
- What is it: Required California Treasurer Report form for all branches with income under $50K. It is needed along with the RRF-1 form below.
- Who needs it: All branches with income of $50K or less.
- Where is it sent: State Attorney General, Registry of Charitable Trusts
- Deadline: November 15th
- What is it: Required California Registry Renewal form. Allows fundraising for AAUW.
- Who needs it: All branches.
- Where is it sent: State Attorney General, Registry of Charitable Trusts
If your branch is not registered with the State Attorney General, you will need to register with this form first:
- Deadline: Biennial, based on original filing of Articles of Incorporation (see filing period chart below)
- What is it: Advises Secretary of State whether anything has changed since incorporation.
- Who needs it: All incorporated branches.
- Where is it sent: Completed online or paper filing.
Raffle Reporting
California has an established reporting period of September 1 to August 31. Two reports are needed. The CT-NRP-1 is the application to hold raffles. The CT-NRP-2 is to report the results of raffles.
Note that there are IRS reporting requirements for raffles as well if any individual prize is over $600 in cash or Fair Market Value. For more details click HERE.
A branch is required to declare the dates of every raffle to be held during the reporting period.
- Deadline: 60 days prior to holding the first raffle.
- Period covered: September 1 to August 31
- What is it: An application to hold raffles
- Who needs it: Branches holding raffles
- Where is it sent: The Office of the California Attorney General
- Deadline: October 1 following the prior raffle year.
- Period covered: September 1 to August 31
- What is it: Nonprofit Raffle Report – required to be filed if CT-NRP-1 was filed, even if raffles were not held.
- Who needs it: Branches holding raffles
- Where is it sent: Office of California Attorney General
Government Agency Information
- Deadline: None
- What is it: Submission of exemption application to obtain tax exempt status in California.
- Who needs it: New branches that do not have a Franchise Tax Board (FTB) number yet.
- Where is it sent: Secretary of State
- Deadline: None, to be done just once.
- What is it: A form to register your branch with the Attorney General’s office, Charitable Trusts
- Who needs it: Branches that are not registered. If your branch has filed an RRF-1 form before, it is already registered.
- Where is it sent: State Attorney General, Registry of Charitable Trusts.
- Deadline: None
- What is it: Many times a branch needs a document stating it is a non-profit in good standing with the State of California. You may obtain that information on line from the Franchise Tax Board by clicking the button below.
- Who needs it: Branch treasurers.
- Where is it sent: Completed online