Don’t Forget to File California’s Form SI-100 Secretary of State Statement of Information

Form SI-100, Statement of Information, is a one-page informational form filed with the California Secretary of State that provides information about addresses, corporate officers and corporate filing agents. Every domestic nonprofit organization must file a Statement of Information with the Secretary of State every other year and while California stock, cooperative, credit union, and qualified out-of-state corporations must file every year.

When to File

An initial statement of information form must be filed within 90 days after the organization files its Articles of Incorporation. After filing this initial statement, a Statement of Information is due every other year or every year for specified corporations. The Secretary of State sends a “postcard” reminder to the business entity approximately three months prior to the date its filing is due. If the business entity fails to file the required Statement of Information, it is provided a notice of delinquency and an additional 60 days in which to file. Often, organizations inadvertently miss the deadline for filing Form SI-100, which varies. The filing period is based on the month in which the organization’s Articles of Incorporation were originally filed. The filing period includes that month and the immediately preceding five months.

For example, if an organization incorporated on January 1, 2022, the initial the Statement of Information Filing Period is April 1 and the organization’s next filing must be made by the first day of August 2023 through the last day of January 2024.

How to File

Form SI-100 Statement of Information can be filed online at  The form can be only completed by a corporate attorney or by the organization itself.

Filing Fees

There is a $20 filing fee that accompanies Form SI-100. This fee can be paid electronically at at the time the form is completed.

Penalties and Other Consequences

Failure to timely file form SI-100 Statement of Information will result in penalties assessed by the California Secretary of State. In addition, repeatedly neglecting to file this form could result in suspension by the Secretary of State and possibly revocation by the California Franchise Tax Board of the organization’s tax-exempt status.

Requesting a Penalty Waiver

If the statement of information is late, a request to waive the penalty for failure to file the Statement of Information can be submitted in writing to:

Secretary of State, Statement of Information Unit –
Attention: Statement of Information Penalties
P.O. Box 944230
Sacramento, CA 94244–2300

or you may submit a request online at Email Penalty Waivers. The waiver request must include an explanation of the reasonable cause or unusual circumstance supporting the business entity’s failure to file the required Statement of Information timely. Per statute, failing to receive a reminder notice to file does not excuse an entity from filing the required statement.  If a current statement has not been filed, a Statement of Information must be filed online at before the waiver request will be considered.

We are Here to Help

We recommend that you calendar the due date for the SI-100 filing and assign a person at your organization to filing each period. If your organization has any questions about filing form SI-100 or if your organization has been assessed a penalty, suspended, or had their exempt status revoked, don’t hesitate to call our office.