RRF-1 Instructions
(Rev. 09/2017)
STATE OF CALIFORNIA DEPARTMENT OF JUSTICE
Page 4 of 5
STATE CHARITY REGISTRATION NUMBER
The State Charity Registration Number is the Charitable Trust
(CT) number assigned to an organization by the Registry of
Charitable Trusts at the time of registration. If you do not know
the organization's State Charity Registration Number, you
may look it up using the Registry Search feature on the
Attorney General's website at www.oag.ca.gov/charities. If
you are unable to locate the State Charity Registration
Number, leave that line blank and Registry staff will insert the
number when it is received in the Registry of Charitable
Trusts.
OTHER IDENTIFICATION NUMBERS
The corporation number is a seven-digit number assigned by
the Office of the Secretary of State and is stamped on the
organization's articles of incorporation.
The organization number is a seven-digit number assigned by
the Franchise Tax Board for non-corporate entities.
The Federal Employer Identification Number is a nine-digit
number assigned by the Internal Revenue Service.
The following will assist you in responding to the questions on
Form RRF-1:
PART A
Provide the beginning and ending dates of the most recent full
accounting period (Month/Day/Year). An accounting period
may be by calendar year (ex: 01/01/2016-12/31/2016) or by
fiscal year (ex: 07/01/2016-06/30/2017).
For each amount, report only whole dollars without rounding
(e.g., $100.99 should be reported as $100).
Gross Annual Revenue - is the amount earned and received
during the current year and it includes all contributions, gifts,
grants, investment income, membership dues, program
service revenues and other revenue. For charities reporting
to the IRS it is the amount reported as total revenue on IRS
Form 990, Part 1, line 12; IRS Form 990-EZ, Part 1, line 9;
IRS Form 990-PF, Part 1, line 12.
Noncash Contributions - Are noncash donations made to a
charity. Common examples are donations of food, clothing,
equipment, pharmaceutical and medical supplies. Noncash
contributions exclude contributions made by cash, check,
electronic funds transfer, debit card, credit card, or payroll
deduction. For charities reporting to the IRS it is the amount
reported to the IRS Form 990, Part VIII, line 1g.
Total Assets - Are resources owned by the charity which have
current or future economic value that can be measured. For
charities reporting to the IRS it is the amount reported in IRS
Form 990, Part X, line 16, column (B); IRS Form 990-EZ, Part
II, line 25, column (B); and IRS Form 990-PF, Part II, line 16,
column (B).
Program Expenses - Are expenses incurred by the
organization to further its exempt purposes. For charities
reporting to the IRS it is the amount reported in IRS Form 990,
Part IX, line 25, column (B); IRS Form 990-EZ, Part III, line
32; and IRS Form 990-PF, Part 1, line 24. If you are not
required to file Form 990, 990-EZ, nor 990-PF with the IRS
because total annual revenue was under $50,000, and are
instead filing the required Form CT-TR-1, leave Program
Expense blank.
Total Expenses - Are all expenses paid or incurred by the
organization including program expenses, fundraising
expenses, employee salary & wages, accounting,
depreciation, management and administrative expenses. For
charities reporting to the IRS it is the amount reported in IRS
Form 990, Part IX, line 25, column (A); IRS Form 990-EZ, Part
1, line 17; and IRS Form 990-PF, Part 1, line 26.
PART B
PART B, QUESTION #1
If “yes,” provide the following information on the attachment:
1) Full name of the director, trustee, or officer involved and
position with the organization.
2) Nature of the transaction, e.g., loan to director, contract
with officer's business, etc.
3) Attach a copy of the board of directors' meeting minutes
authorizing the transaction.
4) Include, if applicable, the date of transaction; purpose of
transaction; amount of the loan or contract; interest
rates; repayment terms; balance due; type of collateral
provided; copy of contract, loan or other agreement;
amount paid to director, trustee, or officer for the period;
evidence of other bids received related to the
transaction.
PART B, QUESTION #2
If “yes,” provide the following information on the attachment:
1) Nature, date, amount of loss, and parties involved.
2) Description of the steps the organization took to recover
the loss. Attach a copy of any police and/or insurance
report.
3) Description of the procedures the organization
implemented to prevent a recurrence of the situation.