A heads-up for all of you who are 501c3s and are in California. We got a letter today from the state attorney general threatening to sue the directors of our group since we haven't re-registered the group since 1999.
It turns out that in California you are required to fill out a form RRF-1 each year and turn it into the state along with a copy of your latest IRS form 990. We had no idea - and found out that the group had been getting notices sent to the home of someone who doesn't even have kids at the school. If you are not registered with the state at all you must register or they will find you and fine you. Apparently they are cross-referencing with the IRS with any group that files a form 990. If you don't file you are subject to fines and that money can't come from any funds you have fundraised for the group - the directors and members are personally responsible.
We have 30 days to get the paperwork up to date. We have the papers so it's not the big deal it could have been. Two lessons learned out of this - check your state filing requirements and always use the school's address on any official paperwork.