Understanding California AB 488
If your nonprofit fundraises through GoFundMe Pro or any other online platform, it's important to understand California's AB 488 law. This guide explains what the law means for your organization and how to stay compliant so your fundraising can continue without interruption.
What is California AB 488?
California AB 488 is a law that regulates online charitable fundraising platforms, like GoFundMe. It took effect on January 1, 2023. Final regulations were approved in March 2024.
The goal of the law is to:
- Increase transparency in online giving
- Protect supporters and nonprofits
- Ensure donations are delivered properly and on time
Under AB 488, online fundraising platforms must confirm that recipient nonprofits are in good standing with the California Attorney General, Franchise Tax Board, and IRS before letting them fundraise. Nonprofits must actively maintain their good standing to keep fundraising in California.
Tip: If you're not sure how this law affects your organization, or how to stay in good standing, talk with a nonprofit attorney or compliance expert.
Good standing requirements under AB 488
To fundraise on GoFundMe, or any other charitable fundraising platform operating in California, your nonprofit must be in good standing under California law. Under AB 488, good standing means:
- The IRS hasn't revoked your tax-exempt status.
- The California Franchise Tax Board hasn't revoked your tax-exempt status.
- The California Attorney General hasn't prohibited your organization from soliciting or operating in California.
If your nonprofit isn't in good standing, GoFundMe Pro can't process donations on your behalf.
You can check your status using these resources:
- California Attorney General (AG): May not operate list
- California Franchise Tax Board (FTB): Revoked exempt organizations list
- IRS: Revocation list
If your organization appears on any of these lists, it's considered out of good standing, and GoFundMe won't be able to process donations to your organization.
How to remain in good standing under AB 488
To keep fundraising without interruption, stay up to date with your required registrations and filings.
Tip: Talk with an attorney or compliance expert to find out whether your organization is up to date with its required registrations.
Register with the California Attorney General
If you receive donations from supporters in California, you may need to register and file annual reports with the Attorney General's Registry of Charities and Fundraisers to confirm your nonprofit can fundraise in California.
- Initial registration: File Form CT-1 with your Articles of Incorporation, bylaws, and IRS determination letter.
- Annual renewal (Form RRF-1): Required for all registered nonprofits. If your revenue is more than $50,000, you may need to include financial statements or IRS Form 990.
- Fundraising compliance: If you use commercial fundraisers or fundraising counsel, additional registration requirements may apply.
As of September 2026, the Registry has launched a new online filing service. Nonprofits can now submit required filings, upload supporting documents, make payments, and manage registrations electronically. Here are some steps you can take now:
- Look for a letter from the Registry with your organization's registration code, and keep it for your records.
- Create an account through the Online Filing Service.
- Link your organization's registration record using your registration code and identifying information, like your FEIN.
- Review the Registry's program information and FAQs before you submit anything.
California Franchise Tax Board: State tax filings
To keep your California tax-exempt status, your nonprofit must file annual tax returns with the California Franchise Tax Board. Learn more on the Franchise Tax Board's site for charities and nonprofits.
Annual filing requirements
- Form 199N: For gross receipts of $50,000 or less.
- Form 199: For gross receipts over $50,000.
Applying for California tax-exempt status
- Form 3500: The standard application.
- Form 3500A: For organizations the IRS has already recognized.
IRS: Federal tax filings and tax-exempt status
Your nonprofit must file annual returns with the IRS to keep its 501(c)(3) status active. If the IRS revokes your federal tax-exempt status, your organization may fall out of good standing under AB 488.
Annual IRS Form 990 filings
Which form you file depends on your organization's gross receipts:
- Form 990-N: For gross receipts of $50,000 or less.
- Form 990-EZ: For gross receipts between $50,000 and $200,000.
- Form 990: For gross receipts over $200,000.
Reinstating tax-exempt status
If your nonprofit has lost its federal tax-exempt status:
- Check the IRS Revocation List.
- Apply for reinstatement using Form 1023 or Form 1023-EZ.
Tip: Check your IRS status once a year to avoid surprise disruptions to your fundraising.
California Secretary of State: Business filings
If your nonprofit is registered and operates in California, you must file with the California Secretary of State every two years to stay active and in good standing.
Note: The Secretary of State doesn't publish an operate list for AB 488 purposes. But if you fall out of good standing with the Secretary of State, your nonprofit could still end up on the Attorney General's May not operate list.
Statement of Information
Your nonprofit will need to file a Statement of Information (SI-100 or SI-550). Here's what to know:
- File every two years.
- Submit your first filing within 90 days of registration.
- Pay a $20 filing fee.
Check your registration status
You can confirm your status by searching for your organization in the Bizfile Online portal.
FAQ
Does AB 488 apply to all nonprofits, even those outside California?
Yes. AB 488 applies to any charitable fundraising platform that operates in California. GoFundMe is a charitable fundraising platform under the law, so it can't process donations for a nonprofit that isn't in good standing, no matter where that nonprofit is located.
What happens if my nonprofit isn't compliant?
If your organization isn't compliant:
- Your online fundraising may be paused.
- You may not be able to receive donations.
This can continue until you take steps to return to good standing.
How can my nonprofit stay compliant while fundraising online?
Register with the Attorney General, the Franchise Tax Board, and the IRS. Then stay up to date with your annual reporting and financial disclosure requirements to maintain good standing and keep fundraising without interruption.
Do I need to contact GoFundMe Pro when my organization returns to good standing?
Yes. Please contact us as soon as you receive news of your changed status, in case we haven't been notified yet.
Where can I learn more about AB 488?
Visit the California Attorney General's website for full details.