Get started
This page will help you understand the steps to starting a nonprofit in San Francisco. It is a resource from the Office of Economic and Workforce Development.Nonprofit business developmentDecide if starting a nonprofit is right for you
- If you expect to earn less than $5,000/year, you can accept tax-deductible donations without filing paperwork by operating as an unincorporated association.
- To begin work immediately or avoid paperwork, consider fiscal sponsorship—partnering with an existing nonprofit to operate under their legal and tax-exempt status.
Choose and register your nonprofit’s name
- Check name availability in your county and with the California Secretary of State.
- Reserve your name to ensure it’s not already in use or too similar to another registered entity.
Draft your Articles of Incorporation and Bylaws
- Articles of Incorporation establish your nonprofit legally.
- Bylaws define how your organization will operate (e.g., meetings, voting, board roles).
- Resources like CalNonprofits offer templates and guidance.
Form the Board of Directors
- California allows nonprofits to have as few as one director, but the IRS prefers at least three for 501(c)(3) status.
- Recruit board members: Nonprofit Board Resource Center
Register as a nonprofit corporation
- File your Articles of Incorporation with the CA Secretary of State.
- Within 90 days, file a Statement of Information (1-page form) and pay the required fee.
- If you haven’t chosen a final address yet, you’ll need to update your registration later.
Get a Federal Employer Identification Number (EIN)
- Apply for an EIN from the IRS—this is required to hire employees or open a bank account.
- If applying for 501(c)(3) status, the IRS will direct you to file Form 1023 or Form 1023-EZ (for orgs with under $50,000 in annual revenue).
Register with the CA Attorney General
- Within 30 days of receiving assets, file Form CT-1 with the Registry of Charitable Trusts.
- You’ll need your Articles of Incorporation and EIN.
Apply for California tax-exempt status
- If you already have federal exemption, file Form 3500A (free).
- If not, file Form 3500 (fee required). You can file this concurrently with IRS Form 1023.sf
Register locally in San Francisco
- Register with both the Office of the Treasurer & Tax Collector (TTX) and the Office of the Assessor-Recorder.
- Select “Yes” this business is a non-profit to avoid payroll taxes and registration fees.
- Even though nonprofits are exempt from certain taxes, registration is still required, along with proof of exempt status.
More considerations
Community Organization Representation Project
Since 1996, CORP provides pro bono assistance to Northern California nonprofit organizations, and those seeking to acquire nonprofit status, that provide direct services to low-income and underserved people.
Find small business legal services
Some common things a lawyer can help with include incorporating, contracts, and litigation.
Hire employees for your business
Hiring your first employee is a big step and has new complexities. Learn about labor law and payroll taxes at the local, state, and federal levels.