Exempt Forms and Publications


Exempt forms

  • Form 3500, Exemption Application - Use this form to apply for California tax-exempt status, under various code sections.
  • Form 3500A, Submission of Exemption Request  - Use this form to apply for California tax-exempt status, if the organization has a federal determination letter under Internal Revenue Code 501(c)(3),
    (c)(4), (c)(5), (c)(6), or (c)(7).
  • FTB 3509, Political or Legislative Activities By Section 23701d Organizations - This form is for organizations that are tax-exempt under California Revenue and Taxation Code (R&TC) 23701d that elect to make limited expenditures to influence legislation within the limitations set by R&TC Section 23704.5. Organizations making this election must complete this form and attach it to the Form 199.
  • Form 100, California Corporation Franchise or Income Tax Return - This form is filed by taxable entities and tax-exempt entities under R&TC Sections 23701r and 23701t with taxable income that exceeds $100.
  • Form 109, California Exempt Organization Business Income Tax Return - This form is filed by tax-exempt entities that have unrelated business income that exceeds $1,000.
  • Form 199, California Exempt Organization Annual Information Return - This form is filed by tax-exempt entities that normally have gross receipts in excess of the filing threshold and tax-exempt private foundations.
  • FTB 199N, (California e-postcard) Annual Electronic Filing Requirement for Small Tax-Exempt Organizations – This form is filed by tax-exempt entities that normally have gross receipts less than the Form 199 filing threshold.
  • Form 3557E, Application for Certificate of Revivor – This form is filed by suspended/forfeited tax-exempt entities to bring the organization back into good standing.

Exempt publications

  • Pub 927, Overview of Exempt Organizations - Is a general instruction publication on how to obtain tax-exempt status and filing requirements.
  • Pub 1028, Guidelines for Homeowners' Associations- Is a general instruction publication on how to obtain tax-exempt status as a homeowners’ association and  filing requirements.
  • Pub 1038, Guide to Dissolve, Surrender, or Cancel a California Business Entity
  • Pub 1068, Exempt Organization - Filing Requirements and Filing Fees
  • Pub 1075, Exempt Organizations - Guide for Political Organizations
  • Pub 1077, Guidelines for Social and Recreational Organizations

Where to order forms

TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741-0307

Where to mail tax forms

Mail returns with payment to:

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0701

Mail refund returns or returns without a payment to:

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0700

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