Ct tr 1 2025

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Every charitable nonprofit corporation, unincorporated association or trustee holding assets for charitable purposes that is required to register with the Attorney Generals Office is also required to annually file Form RRF-1 regardless of whether the corporation files Form 990s annually or is on extended reporting.
Every charitable corporation, unincorporated association, and trustee doing business in or holding property in California is required to register with the Attorney Generals Registry of Charities and Fundraisers within 30 days of receiving charitable assets.
WHO MUST FILE FORM CT-TR-1? Charitable organizations whose total revenue for the fiscal year is under $50,000 must file Form CT-TR-1 and RRF-1 with the Attorney Generals Office.
Use Form CT-1 to report taxes imposed by the Railroad Retirement Tax Act (RRTA).
Electronic filing: The IRS encourages electronic filing for most tax forms, including Form CT-1. Electronic filing can streamline the process and help ensure accuracy.
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If the delinquency is not remedied, the Registry status will be further changed to Suspended, and/or Revoked. A charitable organization that is not in good standing with the Registry of Charities and Fundraisers may not operate or solicit donations in California.

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