How to start a nonprofit in California (2026 step-by-step guide)

How to start a nonprofit in California, step by step

You form a California nonprofit in two big moves. First you create a nonprofit public benefit corporation with the state. Then you apply to the IRS for 501(c)(3) tax-exempt status. Most small groups can do both themselves. Here is the whole path in order.

• Pick a clear mission and a name no other California entity is using.
• Recruit your board (one director minimum, but three is the practical standard).
• File your Articles of Incorporation (Form ARTS-PB-501(c)(3)) with the Secretary of State.
• Name an agent for service of process with a physical California address.
• File your Statement of Information (Form SI-100) within 90 days.
• Get a free federal EIN from the IRS.
• Adopt bylaws and a conflict-of-interest policy, and hold your first board meeting.
• File Form 1023 or 1023-EZ with the IRS, then apply for state tax exemption and register with the Attorney General.

Step 1: Name your California nonprofit

Your name has to be distinguishable from other entities on record with the California Secretary of State. You can check availability through the state's bizfile Online portal. Pick something clear, and confirm a matching web address is free before you commit.

Step 2: Appoint your directors and officers

California law technically allows a public benefit corporation to have just one director. In practice, a single-director board draws IRS scrutiny because it concentrates all decision-making in one person, so most practitioners recommend at least three unrelated directors. You will also need officers, including a president (or chair), a secretary, and a treasurer (or chief financial officer).

Step 3: File your Articles of Incorporation

This is the step that legally creates your nonprofit. You file Form ARTS-PB-501(c)(3), the Articles of Incorporation for a nonprofit public benefit corporation, with the California Secretary of State. The filing fee is $30.

The IRS cares about the exact wording here. To qualify for 501(c)(3) status, your Articles need specific purpose and dissolution language. This is one spot where a quick review by a professional can save you a rejection later.

Step 4: Name an agent for service of process

Every California nonprofit needs an agent for service of process: a person who lives in California, or a company registered with the Secretary of State to serve as an agent, who can receive legal documents. You can serve as your own agent if you live in California and have a street address there (not a PO box), or hire a commercial agent for a yearly fee.

Step 5: File your Statement of Information (Form SI-100)

This is a California-specific step that is easy to forget. Within 90 days of incorporating, you must file Form SI-100, the Statement of Information, with the Secretary of State, and then again every two years. If you miss it and then ignore the state's delinquency notice for 60 days, the Franchise Tax Board can assess a $50 penalty, so put it on your calendar the day you incorporate.

Step 6: Get your free EIN

An EIN is your nonprofit's federal tax ID, and you need it before you apply to the IRS for exempt status. You get one free and usually right away by applying online through the IRS. Never pay a third-party site for an EIN, because the IRS never charges a fee for one.

Step 7: Apply for 501(c)(3) status with the IRS

This federal step is the same wherever you are. Most brand-new small nonprofits qualify for the shorter Form 1023-EZ, which has a $275 user fee. Larger groups file the full Form 1023, which has a $600 user fee. You pay on Pay.gov when you submit.

You can use Form 1023-EZ only if you project gross receipts of $50,000 or less for each of the next three years and hold $250,000 or less in assets. Work through the IRS Eligibility Worksheet honestly before you choose.

Step 8: Apply for California tax exemption

California is one of the states that makes you apply separately for state tax exemption. Once the IRS approves you, file Form 3500A with the Franchise Tax Board, a short form that piggybacks on your federal determination. There is no filing fee. If you have not yet received IRS approval, you can file the longer Form 3500 instead.

Step 9: Register to fundraise (Form CT-1)

California does require charitable registration, and the clock is tight. You must register with the Attorney General's Registry of Charities and Fundraisers using Form CT-1 within 30 days of first receiving charitable assets. The initial fee is $50.

After that, you file Form RRF-1 every year. The renewal fee is tiered by your revenue, starting at $25 for the smallest organizations. Registration is what keeps your fundraising in good standing, so do not let it slip.

Step 10: Stay in good standing

California has more ongoing filings than most states, so a calendar is your friend. Each year you file Form RRF-1 with the Attorney General and Form 199 or 199N with the Franchise Tax Board. Every two years you file the SI-100 with the Secretary of State. And every year you file a Form 990 with the IRS. Keep them tracked and you stay in good standing without the scramble. Ember Compliance puts your Form 990 and SI-100 dates on one calendar and emails a reminder before each one. You enter the RRF-1 and Form 199 dates yourself.

What does it cost to start a nonprofit in California?

A bare-bones DIY start in California is mostly the state and registration fees plus the IRS fee. Here is the honest breakdown.

• Articles of Incorporation: $30
• Statement of Information (SI-100): about $20
• Charitable registration (Form CT-1): $50
• State tax exemption (Form 3500A): no fee
• IRS Form 1023-EZ: $275, or Form 1023: $600
• EIN: free, direct from the IRS

So many small California nonprofits get fully set up for roughly $375 to $700, plus anything they choose to spend on professional help.