Operating a charity in California is accompanied by a litany of burdensome legal hurdles. The operation of a California charity is governed by two sets of laws. The first is the Supervision of Trustees for Charitable Purposes Act (the “Charitable Trusts Code”), which specifically governs charitable solicitations. The second is Article 1.3 of the General Business Regulations of the Business and Professions Code (the “Charitable Solicitations Code”), which provides oversight of the receipt of charitable property and the reporting and filing requirements.