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New organization exempt form changes its name

PURPOSE OF BULLETIN

Beginning January 1, 2008, certain IRS exempt organizations became automatically eligible for state tax-exempt status. Organizations that receive state tax-exempt status are sent an acknowledgement letter.

BACKGROUND

AB 897 allows organizations that have obtained exempt status under IRC Section 501(c)(3) from the IRS, to request state tax-exempt status if they submit a copy of the federal determination letter to us.

EXEMPTION REQUEST FORM

Organizations that have obtained exempt status from the IRS must send us that determination with FTB Form 3500A, Submission of Exemption Request.

FTB Form 3500A was formally named the Affirmation of Internal Revenue Code Section 501(c)(3). The new form name became effective April 2008.

We will not acknowledge the state tax-exempt status unless a copy of the federal determination letter is attached to the Form 3500A. There is no filing fee.

Read more about AB 897 implementation—Issuance of Exempt Acknowledgment letter on our website:

Exempt acknowledgement information can be found on our website:

Direct taxpayers with questions to the Exempt Organization Unit:

  • 916.845.4171

 

Back to Public Service Bulletins - 2008