Eligibility Requirements for Non-Profit Organizations in Los Angeles County, CA

Non-profit organizations in Los Angeles County, CA must file the Information Statement (Form SI-100) every two years with the Secretary of State. This filing process is essential for gaining credibility and legitimacy for the cause, and instilling public confidence in the organization. The purpose of these grant programs is to provide artistic and cultural services to communities affected by COVID-19, and to help them recover. Information about organizations is obtained from computer records, but may be limited in terms of format and layout. If another organization exists that serves the same cause, it may be beneficial to collaborate with them to make a greater impact in the community.

The Income Tax-Exempt Organization Statement (Form 990) must also be filed with the federal government annually. As a result of state legislation, the City of Los Angeles amended Section 21.22 of the LAMC to authorize the Director of Finance to issue a tax-exempt registration certificate to charitable, non-profit, or religious institutions that are eligible for exemption under state or federal law. The local property tax exemption, known as a welfare exemption, is available to qualifying organizations through a program jointly managed by the Board of Equalization and the offices of California county counselors. After submitting the initial registration form (CT-), founding documents, and enrollment fees, the Registry will assign a state charity registration number. The charitable organization and trustees must keep the Registry of Charitable Trusts informed of their current address. If an organization wants a review by Registry staff to determine if they are exempt from registration, they must send a letter requesting exemption, a copy of their founding documents, and a letter of determination from the IRS for review.

If obtaining missing documents from other government agencies will be delayed, they should notify the Initial Registration Program using the contact form with their initial registration number and organization number (if applicable).Before creating a new non-profit organization, it is important to identify an unmet need in the community and make sure there is no existing organization that serves that cause. Organizations recognized under IRS Section 501C and State Tax Section 23701d are exempt from paying business taxes. The Finance Office has three locations in Los Angeles as well as a new virtual public counter.

Kristine Domhoff
Kristine Domhoff

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