Establishing a 501(c)(3) nonprofit organization in California involves several key steps to ensure compliance with federal and state regulations. Here's a concise guide to assist you through the process:

1. Choose a Name for Your Nonprofit:

Ensure Uniqueness: Verify that your desired nonprofit name is not already in use by checking the California Secretary of State's business name database.​
Reserve the Name: If available, you can reserve the name for 60 days by submitting a Name Reservation Request. ​

2. Appoint the Initial Board of Directors:

Minimum Requirement: California law requires at least one director; however, the IRS prefers a minimum of three unrelated directors for 501(c)(3) status.​
Define Roles: Establish roles and responsibilities for each director to ensure effective governance.​

3. Prepare and File Articles of Incorporation:

Draft the Document: Include essential details such as the nonprofit's name, purpose, agent for service of process, and required IRS clauses.​

File with the State: Submit the Articles to the California Secretary of State with the appropriate filing fee. ​

4. Draft Bylaws and Conflict of Interest Policy

Bylaws: Outline the internal governance structure, including procedures for meetings, elections, and director responsibilities.​
Conflict of Interest Policy: Establish guidelines to manage and disclose potential conflicts among directors and officers.​

5. Hold the Initial Board Meeting

Adopt Governance Documents: Approve the bylaws and conflict of interest policy.​

Other Actions: Elect officers, set the fiscal year, and authorize the opening of a bank account.​

6. Obtain an Employer Identification Number (EIN)

Apply with the IRS: Secure an EIN online through the IRS website; this number is necessary for banking and tax purposes.​

7. File Initial Registration with the California Attorney General

Form CT-1: Register with the Registry of Charitable Trusts within 30 days of receiving assets. ​

8. File the Statement of Information

Form SI-100: Submit this form to the California Secretary of State within 90 days of incorporation, providing details about the nonprofit's officers and address. ​

9. Apply for Federal Tax-Exempt Status

Form 1023 or 1023-EZ: Depending on your organization's size and complexity, file the appropriate form with the IRS to obtain 501(c)(3) status. ​

10. Apply for California State Tax Exemption

Form 3500 or 3500A: After receiving federal tax-exempt status, apply to the California Franchise Tax Board for state tax exemption.

11. Establish a Corporate Records Binder

Maintain Documentation: Keep organized records of all formation documents, meeting minutes, and filings for legal compliance and future reference.

12. Open a Bank Account

Financial Management: With your EIN and approved bylaws, set up a bank account to manage the nonprofit's finances effectively.

Completing these steps will lay a solid foundation for your 501(c)(3) nonprofit organization in California, ensuring compliance with legal requirements and positioning your organization for success.