Charities and Nonprofits
California return due dates and extended due dates – Updated January 2017
Chaptered September 14, 2016, amends Revenue and Taxation Code Sections 18601, 18633, 18633.5, and 23281. For taxable years beginning on or after January 1, 2016, AB1775 modifies the California return due dates of C Corporations (Forms 100 and 100W), Limited Liability Companies (Form 568), and Partnerships (Form 565) to conform to federal law. The original due date for Form 199 will not change.
As a result of the conformity, FTB changed its policy for all business entities filing extensions to be six months after the original due date when the entity is in good standing on the original due date.
Reporting Nonprofit Organizations that Receive Public Resources and Engage in Campaign Activity
Effective 01/01/2017, the oversite of "reporting nonprofit organizations" is moved from FTB to the Fair Political Practices Commission (FPPC). The FTB form 3589, Nonprofit Organization Report of Funds Received and Used for Campaign Activity will no longer be filed with FTB. Check for possible change in filing requirements with FPPC at fppc.ca.gov.
Filing for Exemption Status
Most charities and nonprofit organizations must apply for and receive a determination or acknowledgement letter from us in order to be recognized as tax-exempt in California.
- The Tax-Exemption Process
- Active Versus Inactive Status
- California Tax-Exempt Status and Federal Exemption
- Disclosure of Application Materials
- Nonprofit Versus Tax Exempt
- Benefit Corporation and Flexible Purpose Corporation
- Limited Liability Companies and Tax-Exempt Status
Seminars and Presentations
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