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Purpose Framework

Purpose Framework

A clearer starting point.

Find compliance guidance for where you work, and practical resources for what comes next.

Free to read. No account needed.

01 / Compliance guidance

Compliance starts where you are.

Select a state to explore its guide.
Alabama: State guide in preparationALAlaska: State guide in preparationAKArizona: State + Federal resourcesAZArkansas: State guide in preparationARCalifornia: State + Federal resourcesCAColorado: State + Federal resourcesCOConnecticut: State guide in preparationDelaware: State guide in preparationDistrict of Columbia: State guide in preparationFlorida: State guide in preparationFLGeorgia: State guide in preparationGAHawaii: State guide in preparationHIIdaho: State guide in preparationIDIllinois: State guide in preparationILIndiana: State guide in preparationINIowa: State guide in preparationIAKansas: State guide in preparationKSKentucky: State guide in preparationKYLouisiana: State guide in preparationLAMaine: State guide in preparationMEMaryland: State guide in preparationMassachusetts: State guide in preparationMichigan: State guide in preparationMIMinnesota: State guide in preparationMNMississippi: State guide in preparationMSMissouri: State guide in preparationMOMontana: State guide in preparationMTNebraska: State guide in preparationNENevada: State guide in preparationNVNew Hampshire: State guide in preparationNew Jersey: State guide in preparationNew Mexico: State guide in preparationNMNew York: State guide in preparationNYNorth Carolina: State guide in preparationNCNorth Dakota: State guide in preparationNDOhio: State guide in preparationOHOklahoma: State guide in preparationOKOregon: State guide in preparationORPennsylvania: State guide in preparationPARhode Island: State guide in preparationSouth Carolina: State guide in preparationSCSouth Dakota: State guide in preparationSDTennessee: State guide in preparationTNTexas: State + Federal resourcesTXUtah: State + Federal resourcesUTVermont: State guide in preparationVirginia: State guide in preparationVAWashington: State guide in preparationWAWest Virginia: State guide in preparationWVWisconsin: State guide in preparationWIWyoming: State + Federal resourcesWYCTDEDCMDMANHNJRIVT
Published state guidesMore state guides in preparationSelected state

Your selected reference

California

State + federal resources · Edition FY 2027

California + Federal

Start a Nonprofit

A practical sequence from state incorporation to federal exemption and the registrations needed to begin operating.

2 references

State incorporation, federal tax exemption and permission to fundraise are separate steps. Complete the actions that apply to your organization.

National reference

Federal

Research through

Start a nonprofit

EIN. After legal formation, obtain a free IRS employer identification number, even without employees, before applying for exemption. Apply through the IRS EIN service, or submit Form SS-4 by fax or mail.

Exemption application. Most charities seeking 501(c)(3) recognition must apply electronically through Pay.gov. Churches, specified church-related organizations and organizations with annual gross receipts normally no more than $5,000 generally need not apply; see the IRS application overview.

Scroll the table to see all columns →
FormEligibilitySubmission fee
Form 1023Full application, including for organizations ineligible for EZ$600
Form 1023-EZReceipts no greater than $50,000 in each applicable past and projected three-year period; assets no greater than $250,000; all eligibility-workbook conditions satisfied$275

Application conditions and timing. Financial limits alone do not establish EZ eligibility; complete the Form 1023-EZ eligibility worksheet. Pay the IRS user fee with submission; generally apply within 27 months after the formation month ends for recognition effective from formation, with later applications generally effective from filing unless relief applies. See the IRS application FAQs.

Scope and limitations

Coverage. Federal baseline for 501(c)(3) public charities using supplied research through November 9, 2026. State/local formation and solicitation, private foundations, Form 990-T, detailed schedules, payroll filings and specialized operations require separate review; no future-effective change is established here.

Research details & scope

This is a bounded research reference. Applicability depends on your organization's status, size, activities and locations. Missing findings do not establish that no obligation exists.

Review
Initial baseline
Review window
FY 2027 · 2026-10-01 – 2027-09-30
Next planned annual review
2027-10-01
State reference

California

Research through

Start a nonprofit

Incorporation. To form a California nonprofit public benefit corporation, file Articles of Incorporation with the Secretary of State through bizfile Online. The fee is $30; include appropriate charitable-purpose and asset-dedication provisions using the nonprofit public benefit articles instructions.

Initial corporate report. File Form SI-100 with the Secretary of State within 90 days after filing the articles. This deadline is separate from the biennial reporting schedule; see the articles instructions.

California tax exemption. Incorporation and federal recognition do not establish California exemption. Request Franchise Tax Board recognition using Form 3500A when eligible based on a qualifying federal determination letter and no prior California exemption; otherwise use Form 3500, including when exemption was revoked. Consult FTB application procedures rather than assuming exempt treatment while approval is pending.

Initial charity registration. Unless exempt, register with the Attorney General’s Registry of Charities and Fundraisers within 30 days after first receiving charitable assets, including donations, property or government grants. Submit Form CT-1, $50, founding documents, bylaws and available federal exemption documents; do not wait for an IRS determination letter. This Government Code §12585 duty is asset-based, not limited to solicitation. See Initial Registration.

Scope and limitations

Coverage. This November 9, 2026 reference covers core California public-charity filings and selected state policies. Federal requirements, local permits, payroll filings, property-tax exemptions and specialized operations are deferred, not deemed inapplicable. Recheck forthcoming workplace-violence standards using Cal/OSHA’s update.

Research details & scope

This is a bounded research reference. Applicability depends on your organization's status, size, activities and locations. Missing findings do not establish that no obligation exists.

Review
Initial baseline
Review window
FY 2027 · 2026-07-01 – 2027-06-30
Next planned annual review
2027-07-01

    Official starting sources

    Go directly to the agencies behind your next step.

    02 / Templates, checklists & guides

    Less starting from scratch.
    More moving forward.

    Practical starting points for your board, your team, and the systems that support them. Read online, then download editable text to make it your own.

    Available resources

    8 resources · Free to read and download

    Governance
    Policy template

    Conflict of Interest Policy

    An editable starting point for disclosing interests, recording recusals, and making independent decisions.

    Read & download
    Governance
    Checklist

    Board Member Onboarding Checklist

    Give new board members the context, documents, and introductions they need to begin well.

    Read & download
    Financial Management
    Checklist

    Monthly Financial Oversight Checklist

    A practical discussion guide for reviewing cash, budget changes, and follow-up responsibilities.

    Read & download
    Financial Management
    Framework

    A Clear Expense Reimbursement Process

    Map who submits, reviews, approves, and records an expense before writing a policy.

    Read & download
    People & Talent
    Toolkit

    Volunteer Onboarding Toolkit

    A welcome outline, first-day checklist, and check-in prompts you can adapt for your team.

    Read & download
    People & Talent
    Guide

    Before You Build an Employee Handbook

    Plan the scope, owners, and review process before assembling your handbook.

    Read & download
    Operations
    Framework

    A Simple Document Register

    Track the owner, approved version, location, and next review of important documents.

    Read & download
    Operations
    Educational article

    Make Policy Review a Habit, Not a Scramble

    A small, repeatable review rhythm that keeps responsibility and decisions visible.

    Read & download

    A growing library of starter resources. Adapt each one to your organization and seek appropriate professional advice before use.

    About this library & its scope

    This free compliance reference focuses on ordinary small and medium-sized 501(c)(3) public charities. It is a starting point, not a certification of compliance. Specialized programs, grant conditions, local rules, and your organization's circumstances may create additional duties. Missing findings do not establish that no obligation exists.

    Confirm current requirements with the official sources. Research and editorial review may contain errors or omissions, and requirements can change between reviews. Source links are navigation aids; their inclusion does not establish that a requirement applies. Research dates, publication years, fiscal years, and legal effective dates are separate.

    Published scope: Core filings for the published jurisdictions plus required and conditional policies/procedures with their legal authority, applicability triggers and required contents, alongside clearly labeled recommended best practices. Primary sources establish legal duties; secondary sources provide labeled context. Detailed tax schedules, payroll filings, industry-specific operations and organization-specific legal review require separate research.
    Published November 9, 2026. Each action shows its own research date.

    Read the published data as JSON ↗Reviewer console