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==Responsibilities== | ==Responsibilities== | ||
Generally, the board members carry certain responsibilities, including: | Generally, the board members carry certain responsibilities, including: | ||
* | |||
* File a Statement of Information once every two years - $25 | |||
*: Form: Form SI-100 (Statement of Information) | |||
*: Due Date: Biennially before the end of the calendar month during which the original Articles of Incorporation were filed, but no sooner than the immediately preceding 5 calendar months. | |||
*: Information: (916) 657-5448 | |||
*: Web Site: www.ss.ca.gov | |||
** https://businessfilings.sos.ca.gov/ | |||
** more info: http://www.hurwitassociates.com/l_s_annual_ca.php | |||
* Renewal Registration | |||
*: California Attorney General | |||
*: Form: Form RRF-1 | |||
*: Due Date: 4 ½ months after end of fiscal year | |||
*: Information: (916) 445-2021 | |||
*: Web Site: ag.ca.gov/charities | |||
*: Filing Fee: $0-$300 (depending on revenues) | |||
*: Note: If gross receipts or total assets over $25,000, include IRS Form 990, 990-EZ or 990-PF. | |||
** Charitable corporations organized and operated primarily as hospitals, educational institutions, or religious organizations are exempt from filing. | |||
* File annually with the IRS | |||
*: Form: Annual Return Form 990 | |||
*: Due Date: 4 ½ months after end of fiscal year | |||
*: Internal Revenue Service | |||
*: Information: (800) 829-1040 | |||
*: Forms: (800) 829-3676 | |||
*: Web Site: www.irs.gov/charities | |||
*: Filing Fee: $0 | |||
** Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N). Private Foundations: Submit Form 990PF, regardless of revenues. | |||
* File with the California Franchise Tax Board | |||
*: Note: For a general discussion of the California Franchise Tax Board's requirements for exempt organizations, please refer to their Exempt Organizations publication. | |||
*# Form: Form 199 or 199N (California e-Postcard) | |||
*#: Due Date: 4 ½ months after end of fiscal year | |||
*#: Phone: (916) 845-4171 | |||
*#: Web Site: www.ftb.ca.gov | |||
*#: Filing Fee: $0-25 (Form 199 Only, form 199N is free) | |||
*#: Notes: Some organizations may be exempt from this filing depending on the type of organization. Refer to the Franchise Tax Board's website for details. | |||
*# Form: Form 109 (Exempt Organization Business Income Tax Return) | |||
*#: Due Date: 4 ½ months after end of fiscal year | |||
*#: Phone: (916) 845-4171 | |||
*#: Web Site: www.ftb.ca.gov | |||
*#: Filing Fee: $0 | |||
*#: Note: This filing is required only if the organiztion derived more than $1,000 in gross unrelated business income. | |||
===Tasks=== | ===Tasks=== | ||