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State of California Franchise Tax Board

Charities and Nonprofits (Exempt Organizations)

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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. See the FTB 3502 Instructions for who can qualify.
  • 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.

Filing Requirements

Organization Lists

Organization Types

Seminars and Presentations

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