FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Changes in the Tax Exemption Process and Disclosure

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Purpose of bulletin

To inform staff that beginning January 1, 2010, we clarified the usage of the form FTB 3500A, and what documents are disclosed to the public.

Background

AB 897 effective January 1, 2008, allows entities exempt under IRC 501(c)(3) to use the streamlined form FTB 3500A, Submission of Exemption Request and Instructions.

What's new

Beginning January 1, 2010, and with the passing of AB 404:

  • We clarified the usage of FTB 3500A.
  • When an organization submits form 3500A with an IRS Determination Letter under IRC 501(c)(3), we will send the organization an acknowledgment letter specifying the effective date of the organization’s exemption.
  • The exemption effective date will be no later than the organization’s federal income tax effective date.

Additional information

If we suspend or revoke the exemption of an organization, the entity must file FTB 3500, Exemption Application, for reinstatement of exempt status.

Once we send the acknowledgement letter, the documents submitted by the organization for exemption, the acknowledgement letter, or any other documents issued by us are required to be open to the public for inspection.

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.