Annual and filing requirements Charities and nonprofits

Annual requirements

To keep your tax-exempt status you must:

Filing requirements

Who must file

Use the tables to determine your organization's filing requirement for the following forms:

Who must withhold

Visit Withholding on payments to nonresidents for your withholding obligations.

Secretary of State's (SOS) Statement of Information Penalty

The California Secretary of State imposes a penalty if your exempt organization fails to file its required Statement of Information. Visit Secretary of State for more information.

Extension of time to file

The extension of time to file applies to the following forms only:

  • Form 100
  • Form 109
  • Form 199

An extension allows you more time to file the return, not an extension of time to pay any taxes that may be due.

We will grant an automatic 6-month extension to file a return if both of the following conditions exist:

  • Your organization is not suspended on the original due date.
  • You file your organization's return on or before the extended due date.

Filing requirements tables

Form 100

Exempt under RTC Sections 23701t or 23701r Form 100 filing requirement
Taxable income greater than $100 Yes
Taxable income equal to or less than $100 No
Organizations formed to carry out a function of the state and the state control them No

Form 109

Exempt under all RTC 23701 Sections except RTC Section23701t and Section 23701r Form 109 Filing Requirement
Unrelated business taxable income greater than $1,000 Yes
Unrelated business taxable income equal to or less than $1,000 No
Organizations formed to carry out a function of the state and the state controls them No

Form 199 and electronic FTB 199N

Exempt under all RTC 23701 Sections except RTC Section 23701r Form 199 FTB 199N
Tax year 2012 and future Gross receipts normally equal to or less than $50,000 No Yes
Gross receipts greater than $50,000 Yes No
Tax year 2011 and prior Gross receipts normally equal to or less than $25,000 No Yes
Tax year 2010 and 2011 Gross receipts normally equal to or less than $25,000 No Yes
Tax year 2009 and prior Gross receipts normally equal to or less than $25,000 No requirement to file
Private foundations (regardless of gross receipts amount) Yes No
Nonexempt charitable trusts described in IRC Section 4947(a)(1) (regardless of gross receipts amount) Yes No
You are one of the following organizations:
  • Churches, interchurch organizations of local association units of a church, conventions or associations of churches, or integrated auxiliaries of churches.
  • Religious orders (such as Franciscan Friars or Sisters of Charity).
  • Organizations formed to carry out a function of a state, or public body that is carrying out that function and is controlled by the state or public body.
  • Political organizations.
  • Pension trusts.
  • Coverdell Education Savings Accounts, formerly called education IRAs.
  • Qualified state tuition programs.
  • Subordinate organization included in the parent's group return.
No requirement to file

Organizations eligible to file FTB 199N may choose to file a complete Form 199.