Q."I’m the executive director of a small agency that had no revenue last year. Do I still need to file anything with the State of California or the IRS?"-- Anonymous, December 12, 2007  
 
A. Liz: Yes. You must file Form RRF-1 with the Registry of Charitable Trusts in the California Attorney General’s Office. That form must be filed annually within four months and 15 days of the end of your fiscal year.  You must also file a Statement of Information with the Secretary of State (Form S1-100). That’s a biennial filing, so check your records to see if one is due this year. And, thanks to the Pension Protection Act of 2006, all 501(c)(3) organizations with less than $25,000 in gross receipts must make annual electronic notice filings with the IRS. Those filings are short forms that provide identifying information. Any organization that fails to file that report for three consecutive years after 2006 will have its tax exemption automatically revoked. Final note: be prepared to fork over a little money with each of those filings.