10 basic steps for starting a California nonprofit public benefit corporation:

1. Determine the name of the corporation

2. Draft and file the articles of incorporation

3. Appoint the board of directors

4. Draft the bylaws and conflict of interest policy

5. Take the initial board actions

6. Obtain an employer identification number (EIN)

7. File the initial registration form with the California Attorney General’s Registry of Charitable Trusts

8. File the Statement of Information with the California Secretary of State

9. Apply for federal tax exemption with the Internal Revenue Service (IRS)

10. Apply for California tax exemption with the California Franchise Tax Board (FTB)

Fee Schedule 

 

STEP

AGENCY

FEE*

1

Check name availability  

Secretary of State

 

2

Reserve corporate name

Secretary of State 
OR  In person at any office of the Secretary of State

$10 mail in $20 in person

3

Prepare Articles of Incorporation

Public benefit nonprofit corp form

 

4

File Articles of Incorporation

Secretary of State
By mail to Secretary of State OR  In person at Sacramento or LA offices

$30 mail in   $30 + $15 fee in person

5

Apply for EIN

IRS Form SS-4

 

6

Generate Bylaws

The bylaws lay out the operating rules for your nonprofit.  Issues to address include: purposes, number of directors (variable recommended), terms of office, meeting schedule, fiscal year, etc.

 

7

File Statement of​​ Information

Secretary of State
Online OR  Mail

$20

8

Prepare State Exemption Application

Franchise Tax Board Form 3500

$25

9

Generate IRS Exemption Application

Form 1023  applicants whose gross receipts average $10,000 or less

Form 1023 applicants gross receipts average more than $10,000

Form 2023 EZ   

Phone: 877.829.5500

$400

 

$850

 

$400

 

10

Register with Registry of Charitable Trusts

Attorney General

$25

11

Understand and comply

Attorney General
California Nonprofit Integrity Act of 2004