Secretary of State Information
(Please see reverse)
ARTS-MU-CID (REV 03/2005)
ORGANIZATION OF CALIFORNIA
COMMON INTEREST DEVELOPMENT ASSOCIATIONS
Most common interest development associations are formed as nonprofit mutual benefit corporations.
For that reason the attached sample was prepared pursuant to the Mutual Benefit Corporation Law
(California Corporations Code Section 7110, et seq.) with the additional language required by Civil Code
The attached sample has been drafted to meet minimum statutory requirements and may be used as a
guide in preparing documents to be filed with the Secretary of State to incorporate. It is, however,
suggested that you seek private counsel for advice regarding the proposed corporations specific needs,
which may require the inclusion of special permissive provisions.
The fee for filing Articles of Incorporation for a nonprofit, nonstock common interest development corporation
is $30.00. Check(s) should be made payable to the Secretary of State.
PLEASE NOTE: Nonprofit corporations are subject to California corporation franchise tax requirements
until such time as they formally dissolve unless a determination of exemption is issued by the Franchise Tax
Board. Application for a determination of exemption must be made after incorporation by mailing an
Exemption Application (FTB Form 3500), along with an endorsed copy of the Articles of Incorporation and
any other supporting documentation, to the Franchise Tax Board, Post Office Box 942857, Sacramento,
California 94257-4041. Information regarding franchise tax exemption can be obtained from the
Franchise Tax Board’s Internet Web site or by calling the Franchise Tax Board at (916) 845-4171.
Questions regarding franchise tax requirements must be directed to the Franchise Tax Board.
The original and at least three copies of the Articles of Incorporation should be included with your submittal.
The Secretary of State will certify two copies of the filed document without charg