Year-End Checklist for California Nonprofits


As 2013 comes to a close, officers and directors are well advised to take a few moments to confirm that important year-end responsibilities have not been overlooked.  Even if your organization has a fiscal year end other than December 31, this checklist provides a list of things you should consider at year end, and on an annual basis:

  1. Do you have staff?  If so, Forms W-2 and/or 1099 must be provided to staff, and Forms 941 or 944 for employment taxes must be filed with the IRS by January 31, 2014.
  2. Do you have vendors?  Make sure you collect vendor W-9’s and provide Form 1099 to vendors, as required, by January 31, 2014.
  3. Has your board of directors held its annual meeting?  Check your bylaws for any specific requirements, and if you haven’t held a formal meeting, get it scheduled or prepare a unanimous written consent for the board of directors to sign before year end.
  4. Are your gross revenues expected to exceed $2 million?  Begin preparations for your annual independent audit by selecting an auditor and compiling necessary financial documentation.
  5. Remember that annual/biennial filings are right around the corner:
         - Form 990 or 990-PF must be filed with the IRS
         - Form 199 must be filed with the Franchise Tax Board
         - Form RRF-1 must be filed with the California Attorney General Registry of Charitable Trusts
         - Form SI-100 must be filed biennially with the California Secretary of State
         - Registered Agent filings may need to be renewed with the California Secretary of State
  6. Has your board of directors and officers reviewed the organization’s Conflicts of Interest Policy and disclosed conflicts?
  7. Don’t forget about your members, donors or sponsors.  You may want to send thank you letters, and make sure you have sent letters acknowledging gifts made throughout the year.
  8. Is your website content out-of-date?  If January 1st is the start of new charitable programs or initiatives, this is a good time to make sure your website has relevant content for the start of the New Year.  Make sure contact information and list of officers and directors is accurate and up to date.

Other good sources of information for new nonprofits and their filing requirements can be found at the California Attorney General website and at the IRS Charities page  Also, if you operate programs in other states, check the relevant websites for the regulatory agencies there.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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