Understanding California AB488 and How It May Affect Your Nonprofit

A Guide for Charitable Organizations*

If your nonprofit organization or charity is fundraising through GoFundMe, GoFundMe Pro, or any other online platform, it’s essential to understand California’s AB 488 law. With the rapid growth of online fundraising, California introduced this law to ensure that donations are handled responsibly and transparently.  Importantly, AB 488 applies to any nonprofit that solicits or receives donations from California-based donors—regardless of where the nonprofit is located. This guide will help you navigate AB 488 so that you can ensure that your nonprofit remains compliant and your fundraising efforts aren’t interrupted. 

*This publication is for general information purposes only and does not constitute legal advice. You should consult your own legal advisor to understand how AB488 may impact your organization.

In this article:

• What is California AB 488?
• Good standing requirements under AB 488
• How to remain in good standing under AB 488
• FAQ

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.

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.

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.

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.

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.

FAQs About AB 488

Does AB 488 apply to all nonprofits, even those outside of California?
 

Why is my nonprofit still listed as out of compliance (i.e., on one of the three agency lists) after submitting all required filings?

What happens if my nonprofit is non-compliant with AB 488?
 

How can my nonprofit ensure compliance when fundraising online?
 

Where can I learn more about AB488? 

If you have specific questions about how AB 488 applies to your nonprofit, consider reaching out to a professional. Nonprofit attorneys or compliance consultants familiar with fundraising law can give tailored guidance. AB 488 introduces some complex new obligations, so getting expert advice can be worthwhile – especially if your organization is heavily involved in online fundraising.

Stay Compliant and Keep Fundraising

Compliance with AB 488 ensures your nonprofit can continue fundraising without interruption and avoid penalties. By following the steps above and using available resources, your organization can stay in good standing and focus on making a difference.