CGCI is a corporation under and pursuant to the provisions of Title XII, Part IV, Division First of the Civil Code of the State of California. As such it is governed by the following:
- Articles of Incorporation
- Bylaws & Standing Rules (Updated 2023)
- Bylaw, SR & Policy Amendment Request Form (Online)
Tax Exempt Status:
- CGCI operates as an exempt organization under Sec. 501(c)(3) of the Internal Revenue Code (RC 1986) and listed in the Cumulative List of Exempt Organizations, Publication 78, which can be found on the IRS website at www.irs.gov.
- CGCI is listed in the State of California Registry of Charitable Organizations as a charitable trust, with the identification number CT 016120.
- Reference for this exemption is the California Revenue and Taxation Code. Sec. 23701d or Sec. 23701f.
Group Tax Exemption Authorization
- A group exemption is allowed to qualified member clubs to be afforded full, nonprofit 501(c)(3) tax status with the IRS under the status granted to CGCI.
- To qualify for inclusion in the Group Tax Exemption Program (GTEP), member clubs must agree to follow the guidelines required by the IRS and successfully complete the application process administered under the supervision of the CGCI Financial Consultant and the GTEP Chairman. Group Exemption status is renewable each year thereafter.
- All donations to CGCI and the clubs under its Letter of Group Exemption (Group # 5358) are deductible to the full extent allowed under US tax laws.
- Details, guidelines and forms: CGCI Group Tax Exemption Program
At right are links to forms and documents pertinent to a non-profit organization
Non-profit Forms & Publications
IRS Required Forms
California Required Forms
- 199 N ePostcard (Guidelines & filing instructions)
- California Charity: Initial Registration Form CT-1
- California Charity: Registration Renewal Fee Report RRF-1 (Update 2022)
- California Charity: Annual Treasurer's Report - CT-TR-1
- California Charity: Raffle Registration Form (Update 2023-Fee increase to $30)
- California Charity: Raffle Report Form (Update 2023)
Publications & Links CGCI:
- CA Attorney General Website
- CA Guidelines for Charities
- NonProfit Raffle Guidelines
- NonProfit Compliance List
- IRS Compliance Guide for Public Charities
- IRS Frequently Asked Questions (FAQs)
- IRS Reporting Guidelines