Annual and filing requirements Charities and nonprofits
To keep your tax-exempt status you must:
- Be formed and operating as a charity or nonprofit
- Check your nonprofit filing requirements
- File your tax return and pay your balance due
- Maintain your records with:
Who must file
Use the tables to determine your organization's filing requirement for the following forms:
- Exempt Organization Annual Information Return (Form 199)
- California e-Postcard (FTB 199N)
- Exempt Organizations Business Income Tax Return (Form 109)
- Corporation Franchise or Income Tax Return (Form 100)
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
|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|
|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|
|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:
||No requirement to file|
Organizations eligible to file FTB 199N may choose to file a complete Form 199.