California State Attorney General and the Registry of Charitable Trusts
(Filings Here are: RRF-1, CT-TR-1 (Maybe), CT-NRP-1/CT-NRP-2 (Maybe)

What Forms Do We Need to File?

There are a couple of handy-dandy forms that will help your PTA be compliant, courtesy of the California State Attorney General. These forms are:

• Registry of Charitable Trusts Renewal (RRF-1)
  • ​View an annotated version of this form to help you here.
• ​Attorney General's Annual Treasurer's Report (CT-TR-1)
  • ​​​​View an annotated version of this form to help you here.​​​

Current on the Registry of Charitable Trusts and Ready to Renew?
Renew ONLINE by clicking this link!

What's the Big Deal About Raffles?

Raffles can be tricky!

What technically is a raffle, anyway?

• A raffle is a type of lottery in which prizes are awarded to people who pay for a chance to win. Each person enters the game of chance by submitting a detachable coupon or stub from the paper ticket purchased. A PTA or PTSA may legally conduct raffles only if the appropriate conditions are met, the PTA or PTSA has a permit, and files the required year-end report. 

What's an opportunity drawing?

• An opportunity drawing is a drawing where all parties involved or in attendance have an equal opportunity to win. If you can increase your chances to win buy buying in - it's a raffle!

A raffle must have a permit! When in doubt, be smart and safe - get the permit!​

50-50 raffles and calendar raffles are illegal in the state of California due to penal code requirements.

• Get Your Permit! 
  Raffles in the state of California require a permit (Click here for CT-NRP-1 - Raffle Permit Application). This permit will cover September 1 - August 31 annually, regardless of when the permit is filed for. Raffles cannot legally occur until the permit is issued, so file early!
  
  
• File Your Report!
  There is a year-end required report to file if a raffle permit was issued (Click here for CT-NRP-2 - Nonprofit Raffle Report.). 

Find more information on legal raffles with the California State Attorney General's Office by clicking this link.

Support Videos

Initial Annual Registration:
​(Registry of Charitable Trusts)

Completing the CT-TR-1 (If 990n/199n is Filed)

Charitable Trust Registration Renewal: RRF-1
​(Registry of Charitable Trusts)

Charitable Trust Registration Renewal: RRF-1
​(Registry of Charitable Trusts) ONLINE OPTION

California State Attorney General/Registry of Charitable Trusts Q&A

• What is my Charitable Trust number? 
  Your Charitable Trust number can be found in the unit bylaws, in the Article titled "Indentification Numbers."  If your unit cannot find its bylaws, contact us, and let us know! We can help!
  
  
• I just received my Charitable Trust number. What do I do now? 
  Your PTA will need to file form RRF-1 with the Attorney General’s office, for its most recently completed fiscal year, and then continue to file four months and 15 days after the end of its fiscal year, each year thereafter.
  
  
• I need a copy of my bylaws to attach to the Charitable Trust registration form. I don’t know where they are; what do I do? 
  If you are unable to find your bylaws, let us know!
  
  
• I need a copy of our Letter of Determination (LOD) to attach to our Charitable Trust registration form —  where can I get one? Y
  ou can obtain your LOD by calling your district or contacting California State PTA at lod@capta.org.
  
  
• I am filing my RRF-1. The Attorney General’s Office of Charitable Trust is requesting that we attach our Internal Revenue Service (IRS) Form 990. We filed a 990N electronically. Do we make a copy and attach to the RRF-1? 
  The Attorney General’s Office of Charitable Trust advised us that if you have filed an Internal Revenue Service (IRS) 990N your PTA would not have to provide a copy.
  
  
• What are gross revenues? Is it the same as gross receipts? 
  The gross revenues can be found in Part I, line 12 of the Form 990, Part I, and line 9 of the 990EZ. The gross revenue amount is different than the gross receipts.

You can also access FAQ’s from the Attorney General’s Office: oag.ca.gov/charities/delinquency.