FTB 3589, Nonprofit Organizations Report of Funds Received and Used for Campaign Activity

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October 9, 2014

Purpose of Bulletin

To inform staff, new Form FTB 3589, Nonprofit Organization Report of Funds Received and Used for Campaign Activity, will be required to be filed by specific nonprofit organizations receiving public resources from a local agency that engages in campaign activities.

Background

Effective January 1, 2014, the California Government Code (GOV) was amended to require reporting nonprofit organizations to disclose specific information to us and on their Internet Website. It excludes nonprofit organizations that sponsor a committee as defined in GOV Section 82048.7, if certain conditions are satisfied.

GOV Section 54964.5(b)(6) defines a "nonprofit organization" as any entity incorporated under the Nonprofit Corporation Law, or a nonprofit organization that qualifies for "exempt status" under Internal Revenue Code (IRC) Section 115 or 501(c); however, it does not include any nonprofit organization that qualifies for tax-exempt status under IRC Section 501(c)(3).

Who Must File

Reporting nonprofit organizations must file this new form if they receive public resources from:

  • One or more local agencies that accounts for more than 20 percent of its annual gross revenue in the current fiscal year, or either of the previous two fiscal years, and
  • Engage in campaign activity.

When to File

Reporting nonprofit organizations must file Form FTB 3589 quarterly and/or biennially.

Quarterly Reports are due 30 days after the end of each quarter and are required when the reporting nonprofit organization:

  • Engages in campaign activity of $50,000 or more related to statewide candidates or ballot measures, either directly or through the control of another entity

    or

  • Engages in campaign activity of $2,500 or more related to local candidates or ballot measures, either directly or through the control of another entity.

Biennial Reports are due 30 days after the end of each even year and are required when the reporting nonprofit organization:

  • Engages in campaign activity of $100,000 or more related to statewide candidates or ballot measures, either directly or through the control of another entity

    or

  • Engages in campaign activity of $10,000 or more related to local candidates or ballot measures, either directly or through the control of another entity.

Where to File

Taxpayers can download and fill out Form FTB 3589 on our website and mail it to:

EXEMPT ORGANIZATIONS UNIT MS F120
FRANCHISE TAX BOARD
PO BOX 1286
RANCHO CORDOVA CA 95741-1286

Questions/Comments

Transfer all incoming calls to the Exempt Organizations Unit at 916.845.4171.

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