The State Government and Your Grange

There are various State of California Agencies that your Grange may have to have contact with. Then include;


FTB - Franchise Tax Board:

The mission of the Franchise Tax Board is to provide the services and information to help taxpayers file accurate and timely tax returns and pay the proper amount owed. The primary function of the Franchise Tax Board is to administer the Revenue and Taxation Code. Tax policy for raising revenue is determined by elected officials.

State Recognition of Non Profit Status:

As A Grange you may have contact with the FTB when you are first organized. If this applies, you need to visit this link and be aware of the process for getting recognized as a State Non-Profit organization. Click here for more information.

State Tax Returns:

R&TC Section 23772 sets the requirements as to which organizations should file Form 199. Most organizations must file Form 199 if their gross receipts normally exceed the filing threshold. Other organizations are required to file FTB 199N, California e-Postcard, or not at all.

The following organizations do not file Forms 199 and 199N:

  • Churches, interchurch organizations of local units of a church, conventions or associations of churches, or integrated auxiliaries of churches.
  • Religious orders (such as Franciscan Friars or Sisters of Charity).
  • Organizations formed to carry out a function of a state or public body that is carrying out that function and is controlled by the state or public body.
  • Political organizations.
  • Pension trusts.
  • Coverdell Education Savings Accounts (ESAs), formerly called education IRAs.
  • Qualified state tuition programs.
  • Subordinate organization included in the parent's group return.

The filing requirement for all other organizations is based on the normal amount of gross receipts.

To determine if your gross receipts average, use the charts below.


Tax years 2012 and future

If your organization has existed: File Form 199 if the gross receipts threshold is:
1 year or less More than $75,000
More than 1 year, but less than 3 years More than $60,000 (average for current year and immediately preceding year)
3 years or more More than $50,000 (average for current year and immediately preceding 2 years)

If you have any questions, please contact Government Compliance Director.

Return to top of page.

 


 

Secretary of State:

The Business Programs Division, the largest division of the Secretary of State’s office, supports California Businesses by registering and authenticating business entities and trademarks and enabling secured creditors to protect their financial interests. The Business Programs Division processes millions of business filings and information requests each year.

The Secretary of State's office processes filings, maintains records and provides information to the public relating to business entities that include corporations, limited liability companies, limited partnerships, general partnerships, limited liability partnerships and other business filings.

California law requires all corporations, limited liability companies and common interest development associations to update the records of the California Secretary of State either every year or every two years by filing a statement, as described below. Please refer to the instructions included with the form for complete filing information, applicable filing periods/due dates, fees required to file the statement, penalties for not timely filing the required statement, and statutory provisions.

Statement of Information:

Every domestic nonprofit corporation must file a Statement of Information with the California Secretary of State, within 90 days after the filing of the initial Articles of Incorporation, and thereafter during the applicable filing period. The applicable filing period for a corporation is the calendar month during which the initial Articles of Incorporation were filed and the immediately preceding five calendar months. A corporation is required to file this statement even though it may not be actively engaged in business at the time this statement is due. Changes to information contained in a previously filed statement can be made by filing a new form, completed in its entirety. Domestic nonprofit corporations are required to file every two years.

E-File - The required Statement of Information for most corporations can be submitted electronically and is generally processed in one business day. Statements submitted on paper should be directed to the Secretary of State’s office in Sacramento, either by mail or delivered in person. Statements for limited liability companies and common interest developments must be submitted on paper, by mail or in person, at this time.

Get the SI100 Form, click here.

Return to top of page.

 


 

CAL FIRE:

In many cases, the California Health and Safety Code, through legislation, requires annual fire and life safety inspections to be completed by the local fire official. Fire and life safety annual inspections also ensure other locations are in conformance with the California Code of Regulations Title 19, the California Fire Code, any Municipal Codes that may apply, and other fire and life safety regulations and standards.

These inspections are to ensure lives and properties are not put at undue risk from fire. These inspections provide taxpayers with a cost-effective way to ensure buildings are in compliance with adopted codes and standards, lowering community-wide risk. Annual fire and life safety inspections are substantially different in scope from inspections completed for newly constructed buildings.

The Annual Fire and Life Safety Inspection Process

During an annual fire and life safety inspection, a fire prevention inspector will determine if a location has violations. Typically these violations come in two varieties: violations of general fire safe practices or the lack of maintenance of (or absence of) required prescriptive building features. In the event that violations are identified and can be immediately corrected or if the violations are minor in nature, the fire prevention inspector will issue a written order to address the violations. The fire prevention inspector may alternately send a letter with the violations noted with an order to comply. In each of these cases there will be no reinspection.

Reinspection are performed for only the most serious fire and life safety hazards. These “distinct hazards” will be reinspected, typically after 30 days.

If the noted violations have not been corrected during the first reinspection, additional inspections will need to be performed until all corrections have been made, up to and including administrative citations and/or costs for additional litigation.

Inspection Fees

Depending on your jurisdiction, there may or may not be an inspection fee. There also may be a reinspection fee. You will need to verify this with the agency responsible for your inspections.

 

Return to top of page.