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Articles Of Incorporation (Nonprofit Common Interest Development) - California
| Articles Of Incorporation (Nonprofit Common Interest Development) Form. This is a California form and can be used in Domestic Corporations Corporations Secretary Of State . |
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Secretary of State Business Programs Division Business Entities, 1500 11th Street, Sacramento, CA 95814 Organization of California Common Interest Development Associations Most common interest development associations are formed as nonprofit mutual benefit corporations. For that reason, the attached sample was prepared pursuant to the Mutual Benefit Corporation Law (California Corporations Code section 7110, et seq.) with the additional language required by Civil Code section 1363.5. The attached sample has been drafted to meet minimum statutory requirements. The sample may be used as a guide in preparing documents to be filed with the California Secretary of State. It is recommended that legal counsel be consulted for advice about the proposed corporation's specific business needs, which may require the inclusion of special article provisions. The California Secretary of State does not provide a standardized form due to the many possible drafting variations. Where to File Documents can be delivered: by mail to Secretary of State, Document Filing Support Unit, P.O. Box 944260, Sacramento, CA 94244-2600. To facilitate the processing of documents mailed to our Sacramento office, a letter referencing the corporate name, a return address and the name and telephone number of the person submitting the document also should be submitted. in person (drop off) between the hours of 8:00 a.m. and 4:30 p.m., Monday through Friday (excluding holidays). The office locations are as follows: Sacramento Office 1500 11th Street, 3rd Floor Sacramento, CA Los Angeles Regional Office 300 South Spring Street, Room 12513 Los Angeles, CA Note: The Los Angeles regional office is only able to process initial Articles of Incorporation delivered in person (drop off). For detailed information about the submission of documents to the Los Angeles regional office, go to www.sos.ca.gov/business/regional.htm. Go to www.sos.ca.gov/business/be/processing-times.htm for current processing times at the Sacramento office, Fees The fee for filing Articles of Incorporation for a nonprofit corporation is $30.00. In addition to the filing fee, there is a non-refundable $15.00 special handling fee for processing documents that are delivered in person (drop off) at the Sacramento or Los Angeles regional office. The preclearance and/or expedited filing of a document within a guaranteed time frame can be requested for an additional fee in lieu of the special handling fee. For detailed information about special handling or preclearance and expedited filing services, go to www.sos.ca.gov/business/be/service-options.htm. The special handling or preclearance and expedited filings services are not applicable to documents submitted by mail, and payment for those services should be made in a separate check. Secretary of State Information ARTS-MU-CID (Rev. 02/2012) Page 1 of 2 California Secretary of State www.sos.ca.gov/business/be (916) 657-5448 Fees (continued) Payments for documents submitted: by mail to Sacramento can be made by check or money order. Please do not send cash by mail. in person (drop off) at the Sacramento office can be made by check, money order, cash, or credit card (Visa or MasterCard). in person (drop off) at the Los Angeles regional office can be made by check, money order, or credit card (Visa or MasterCard). The Los Angeles regional office is not able to accept cash. Checks or money orders should be made payable to the Secretary of State. Copies The California Secretary of State will certify up to two copies of the filed document without charge, provided that the complete copies with any attachments are submitted to the California Secretary of State with the document to be filed. Any additional copies submitted will be certified with payment of $8.00 per copy. Franchise Tax Requirements A nonprofit corporation is a taxable entity and subject each year to an $800 minimum California franchise tax unless the corporation has applied for tax-exempt status and the Franchise Tax Board (FTB) determines the corporation qualifies for tax-exempt status. Therefore, until such a determination is made, the corporation must file a return and pay the associated tax every year until the corporation is formally dissolved. After filing its initial Articles of Incorporation with the California Secretary of State, the nonprofit corporation may apply for tax-exempt status in California by mailing an Exemption Application (Form FTB 3500), along with an endorsed copy of the filed Articles of Incorporation and all other required supporting documentation, to the Franchise Tax Board, P.O. Box 942857, Sacramento, California 94257-4041. To get Form FTB 3500, go to FTB's website at https://www.ftb.ca.gov or call FTB at (800) 338-0505. For further information about franchise tax exemption, go to FTB's website or call FTB at (916) 845-4171. Questions about franchise tax requirements must be directed to FTB. Additional Resources All corporations are subject to state and federal tax laws and may be subject to additional requirements depending on the type of corporation and the type of business conducted. For a list of other agencies you may need to contact to ensure proper compliance, go to www.sos.ca.gov/business/be/resources.htm. Note: The California Secretary of State does not license corporations. For licensing requirements, please contact the city and/or county where the principal place of business is located and/or the state agency with jurisdiction over the activities of the corporation. Name requirements and restrictions apply to most business entities. For business entity name regulations and the most common name requirements and restrictions relating to the use or adoption of a business entity name in the State of California, go to www.sos.ca.gov/business/be/nameavailability.htm. Statement of Information and Statement by Common Interest Development Association A Statement of Information (Form SI-100) and a Statement by Common Interest Development Association (Form SI-CID) are required to be filed with the California Secretary of State within 90 days after filing the initial Articles of Incorporation and every other year thereafter during the applicable filing period. The applicable filing period is the calendar month during which the initial Articles of Incorporation were filed and the immediately preceding five calendar months. (California Corporations Code section 8210; and California Civil Code section 1363.6.) Note: Form SI-C
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