California divides nonprofit corporations into Public Benefit (Form ARTS-PB, Cal. Corp. Code § 5110) for 501(c)(3) charitable or educational organizations, Mutual Benefit (Form ARTS-MU or ARTS-CID, Cal. Corp. Code § 7110) for homeowners associations (HOAs under the Davis-Stirling Act, Civ. Code §§ 4000+), trade associations and social clubs, and Religious (Form ARTS-RE, Corp. Code § 9110). All three have a $30 SOS Articles fee and a $20 biennial Form SI-100, while California HOAs must also file Form SI-CID ($15 Common Interest Development Statement) and follow R&TC § 23701t / IRC § 528 tax rules.
Official source: California Secretary of StateOfficial source: California Secretary of StateOfficial source: California Franchise Tax BoardVerified against the California Secretary of State and FTB on Oct 21, 2026
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- Verified Oct 2026 CA SOS & FTB Rules
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Start with the right question.
Choose Form ARTS-MU (Mutual Benefit) vs. Form ARTS-PB (Public Benefit)
Use Form ARTS-PB ($30) under Corp. Code § 5110 when forming a 501(c)(3) charity, foundation, or public educational organization. Use Form ARTS-MU ($30) or ARTS-CID ($30) under Corp. Code § 7110 when forming a homeowners association (HOA), chamber of commerce (501(c)(6)), or member-serving organization where assets are not irrevocably dedicated to 501(c)(3) charitable purposes.
Official source: California Secretary of StateMandatory HOA Filings: Davis-Stirling Act (Civ. Code §§ 4000+) & Form SI-CID ($15)
Incorporated California common interest developments (condominiums, planned developments) must include the corporate statements required by Civ. Code § 4280 and file both Form SI-100 ($20) and Form SI-CID ($15 Statement by Common Interest Development Association) within 90 days and every two years thereafter.
Official source: California Secretary of StateCalifornia HOA & Nonprofit Tax Exemption: R&TC § 23701t vs. § 23701d
Filing Nonprofit Articles does not automatically exempt a corporation from the $800 franchise tax. Charitable Public Benefit corporations apply under R&TC § 23701d (FTB Form 3500A with an IRS 501(c)(3) determination letter, or Form 3500). HOAs apply for California tax exemption under R&TC § 23701t (FTB Form 3500) and may elect federal HOA treatment on IRS Form 1120-H under IRC § 528.
Official source: California Franchise Tax BoardYour preparation checklist
- Confirm whether purpose is charitable (ARTS-PB) or member/HOA (ARTS-MU / ARTS-CID)
- Verify irrevocable dedication and dissolution language before filing Articles ($30)
- Calendar Form SI-100 ($20) and, for HOAs, Form SI-CID ($15) within 90 days
- Submit FTB Form 3500 / 3500A so the nonprofit or HOA is not billed the $800 annual minimum tax
California nonprofit & HOA filing checkpoints
California nonprofit & HOA filing checkpoints
- 01
Choose LLC-1, ARTS-GS, ARTS-CL or ARTS-PC only after the entity decision.
Official source: California Secretary of State - 02
SOS name records do not clear trademarks or county fictitious names.
Official source: California Secretary of State - 03
Use the official portal. Its labels and access requirements may change.
Official source: California Secretary of State - 04
Review full legal name, addresses, agent and the applicable management fields.
Official source: California Secretary of State - 05
Check all declarations and state charges before submitting.
Official source: California Secretary of State - 06
Save the receipt and accepted filing; follow correction requests and next deadlines.
Official source: California Secretary of State
This tracker does not submit a filing. Confirmation of acceptance comes from the Secretary of State.
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| Form ARTS-PB (Corp. Code § 5110) | $30 SOS fee · Public Benefit / 501(c)(3) charitable & educational corporations | Official source: California Secretary of State |
| Form ARTS-MU / ARTS-CID (Corp. Code § 7110) | $30 SOS fee · Mutual Benefit / HOAs (Civ. Code §§ 4000+), 501(c)(4)/(c)(6)/(c)(7) associations | Official source: California Secretary of State |
| Form SI-100 + Form SI-CID | $20 biennial nonprofit Statement of Information + $15 mandatory CID supplement for HOAs | Official source: California Secretary of State |
| R&TC § 23701t & IRC § 528 (HOAs) | FTB Form 3500 exemption from $800 minimum tax for qualifying homeowners associations; federal Form 1120-H election | Official source: California Franchise Tax Board |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
An HOA forms as a California Nonprofit Mutual Benefit Corporation using Form ARTS-MU or Form ARTS-CID ($30 state fee) under Cal. Corp. Code § 7110 and the Davis-Stirling Common Interest Development Act (Civ. Code §§ 4000+), and files both Form SI-100 ($20) and Form SI-CID ($15).
Official source: California Secretary of StateNo. An incorporated HOA must apply for California tax-exempt status under R&TC § 23701t using FTB Form 3500 (or meet specific administrative criteria) and file required annual returns (such as FTB Form 199 / 100 and IRS Form 1120-H).
Official source: California Franchise Tax Board