The Brittany Murphy Foundation is not a charity.

The organisation has been set up by the late actress' husband Simon Monjack and her mother, Sharon Murphy, but has never been registered as a charity with the US Internal Revenue Service (IRS), or the state of California - both of which are required by law.

The foundation had reportedly been set up as a "charity dedicated to arts education for children", but calls made by gossip website TMZ found the California Secretary of State's office held no records of the organisation being set up as a non-profit group, and the IRS says it has also not filed for a non-profit license.

By US law, as the foundation is soliciting money, it has to disclose the fact it is not registered as a non-profit, which was missing from the website this weekend.

The site has since been taken down "for maintenance", while Monjack was unavailable for comment.

Meanwhile it has been confirmed the last film Brittany- who tragically died from cardiac arrest in December, aged 32- appeared in will be released.

'Abandoned', which co-stars Dean Cain and Mimi Rogers, will be screened in the US this summer.

The film's producers, Jeffrey Schenck and Barry Barnholtz, said: "Brittany will be deeply missed by everyone who worked on 'Abandoned'. The film is a taut thriller which portrays Brittany's character as smart and tough - and that's how we all want to remember her."