Charities and Nonprofits (Exempt Organizations)
Dissolve or Surrender a Nonprofit Corporation - Updated January 2016
Beginning January 1, 2016, there are three new ways a nonprofit corporation can dissolve:
- Short form dissolution - California Secretary of State (SOS) will allow a short form dissolution for eligible nonprofit corporations that file for dissolution within 24 months from the date they file their articles of incorporation.
- Voluntary dissolution – Qualified nonprofit corporations can complete and submit FTB 3502, Nonprofit Corporation Request for Pre-Dissolution Tax Abatement, to request that we abate unpaid qualified taxes, interest, and penalties prior to dissolving with SOS.
- Administrative dissolution – Allows us to administratively dissolve or surrender a qualified corporation that is suspended or forfeited for a period of more than 48 continuous months and is no longer in business.
Go to Dissolve or Surrender a Nonprofit Corporation for more information.
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
- Dissolve or Surrender a Nonprofit Corporation
- Exempt Return Filing Requirements
- Reporting Nonprofit Organizations that Receive Public Resources and Engage in Campaign Activity
- Benefit Corporation and Flexible Purpose Corporation
- Limited Liability Companies and Tax-Exempt Status