California ct 1 2025

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Every charitable nonprofit corporation, unincorporated association, charitable trustee, and other legal entities holding assets (cash or other forms of property) for charitable purposes, must file with the California Attorney General an initial registration form Form CT-1 and other documents required by law.
Use Form CT-1 to report taxes imposed by the Railroad Retirement Tax Act (RRTA).
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.
Each system unit and local lodge unit must file an annual tax return, Form CT-1, Employers Annual Railroad Retirement Tax Return, with the Internal Revenue Service (IRS). The grand lodge may choose to file one Form CT-1 with the IRS for all units.
Form CT-1 is filed annually by railroad employers to report their taxable compensation, calculate the tax liability, and reconcile the amount of taxes paid throughout the year.
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Nonprofits with gross receipts of less than $50,000 in a fiscal year must file the Annual Treasurers Report (CT-TR-1 Form and Instructions) along with Form RRF-1 when they renew their registration with the Attorney Generals office.
Connecticut has a graduated state individual income tax, with rates ranging from 2.00 percent to 6.99 percent. Connecticut has a 7.5 percent corporate income tax rate. Connecticut also has a 6.35 percent state sales tax rate and does not have local sales taxes.

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