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INSTRUCTIONS FOR FILING FORM CT-2

Periodic Rep"°'rt to Attorney General of California
THE ATTORNEY GENtRAl IS RESPONSIBLE UNDER CALIFORNIA LAW TO PROTECT THE PUBLIC INTEREST IN ASSETS HELD FOR
,,CHARITABLE PURPOSES (PURPOSES BENEFITING THE PUBLIC INTEREsn. THIS RESPONSIBILITY IS CARRIED OUT IN PART BY
1 • REQUIRING ORGANIZATIONS AND TRUSTS HOLDING SUCH ASSETS TO REGISTER AND FILE PERIODIC REPORTS.
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GENERAL INSTRUCTIONS

WHO MUST FILE A PERIODIC REPORT, FORM CT-2 EXTENDED REPORTING
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Every corporation, association or trustee holding assets for the public benefit on Sma!I e,:rants MUST Fil . I '!AR~~ a~,.
is required to file Form CT-2, EXCEPT:
;{ ~ fflt t FOR THE YEAR BEIN~
(l) a governmentagency,
(2) a religious corporation sole, (t) gross rmnoe exceeds i25,000; Ol
(3) a cemetery corporation regulated under Chapter 19 of Division 3 of the (~) total assets at any time exceed $25,000; or
Bilsiness and Professions Code. t3) the public benefit purposes are amended or modified; or
(4) a committee defined in Section 82013 of the California Government {4) self-dealing transactions occur as defined in Cal. Corp. Code section
Code (one receiving and expending political funds) which is required to and 5233, or Civil Code section 2228; or
which does file any statement pursuant to . the provisions of Article 2 <$) loans are made by the organization to a director or officer; or
(commencing with Section 84200) of Chapter 4 of Title 9. (I) substantial assets are sold or transferred; or
(5) a charitable corporation organized and operated primarily as a religious
organization, educational institution or hospital. (7) the organization becomes inactive, disbands or dissolves; or
(6) a health care service plan lir.ensed pursuant to Section 1349 of the (8) ten years have passed since the last Form CT-2 was filed.
Health and Safety Code.
(7) corporate trustees which are subject to the jurisdiction of the You must notify us of any address change even though Form CT-2 need not be
Superintendent of Banks of the State of Citlifornia or to the Comptroller of filed.
Currency of the United States. However, for testamentary trusts, such trustees If a blank Form CT-2 was sent to you but is not required to be filed because all
are required to file a copy of a complete annual financial summary which is of the above conditions are met, please return the blank Form Cf. 2 with a brief
prepared in the ordinary course of business. See Probate Code Section explanation that the organization is excused from filing under the extended
1120.la. ·
reporting provisions. This will permit a correction of our records.
Those required to fileJorm CTLareJrequently exempUrom taxunder.Section .... REPRODUCTrON OF .. FORM··· CT-2
50l(c)(3) or 501(c)(4) of the Internal Revenue Code and Section 23701d or
2370lf of the California Revenue and Taxation Code. The requirement for The Attorney General prefers that the Form CT-2 filed be on the form with the
1 · 1porting, however, is not dependent upon such tax exemption. preaddressed label affixed which is mailed to each registrant. Reproduced copies
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All PRIVATE FOUNDATIONS are required by Federal law to file a copy of Form will be accepted subject to the following conditions:
990-PF and 4 720 with this office even though certtiin foundations may be exempt (1) Reproductions must have a high standard of legibility and permanence,
from filing Form CT-2.
both as to original form and filled-in data.
A NONEXEMPT CHARITABLE TRUST described in Section 4947(a)(l) of the (2) The preaddressed label or a reproduction thereof must appear on the
Internal Revenue Code, which also meets the definition of a private foundation copy filed.
under Section 509(a) of the Internal Revenue Code, must comply with the (3) It is preferred that both sides of the paper be used in making reproduc-
reporting requirements of a private foundation by filing form CT-2 with Form 990- tions, resulting in the same page arrangement as that of the official form.
PF attached. (4) All signatures must be original signatures affixed subsequent to the
reproduction process.
WHAT TO FILE
(5) The Attorney General reserves the right to reject any form CT-2 which
A copy of Internal Revenue Service Form 990 or 990.Pf is accepted for the does not meet these conditions.
main portion of form CT-2 and is a REQUIRED attachment to Form CT-2. These
forms are the only acceptable computer input documents. A toRM CT-2 FILED WHEN AND WHERE TO FILE
WITHOUT A COPY OF THE APPLICABLE FEDERAL FORM 990 OR 990-PF DOES NOT Form CT-2 must be filed on or before the 15th day of the fifth month (within
MEET THE FILING REQUIREMENT. Additional attachments may be sent as sup- 4½ months) following the close of your accounting period with the Registry of
plements to, but not in lieu of entering applicable information on the pertinent Charitable Trusts, P.O. Box 13447, Sacramento, CA 95813.
lines of Form CT-2 and Form 990 or 990·PF. Do not enter comments like, "See At-
tached Statements" in lieu of entering amounts on the pertinent lines. Such at- FAflUR! fO FILE ON TIME!
tachments cannot be computer processed.
If an organization or trust fails to file Form CT-2 on or before the due date, it is
A few organizaticns which are required to file Form CT-2 may not be filing Form subject to the disallowance of state income tax exemption and the assessment of
990 or 990-PF with the Internal Revenue Service. Such organizations must com- a minimum tax of $200, plus interest, which cannot be cancelled when Form CT-2
plete Form 990 to meet the Attorney General's filing requirement, even though is subsequently filed. Further action will follow until the required report is filed.
Form 990 is not required by the Internal Revenue Service.
Those persons responsible . for delinquent filing are personally liable for the
Blank Forms 990 or 990-PF may be obtained from the Internal Revenue Service
or other sources of federal tax forms. A limited supply of these forms is also payment of laxes and interest incurred. Charitable funds may not be used to pay
available from the Registry of Charitable Trusts. such liabilities.
forms CT-2 with a printer's revision date of January 1981, or earlier, and Forms EXTENSION OF TIME FOR FfLING
'"'Q or 990-PF for 1980 or earlier, are obsolete for reporting periods ending An extension of time may be requested by submitting a copy of the application
I ~ember 31. 1981, and later.
for extension to file Form 990 or 990-PF with the Internal Revenue Service. The
Forms CT-2 not completed in accordance with these instructions are not copy of the application for extension filed with this office should include the state
acceptable and do not meet the filing requirPment. registration (CT) number.

PLEASE-Remove thii instruclittn ,heet before returninq the completed Form CT-2 to the Reqistry of Charitable Trusts