Help with charities and nonprofits

Applications (Form 3500/3500A)

What application should I submit?

Situation	Use Form
No prior California exemption and has federal determination letter effective to start date.	3500A
No federal exemption or has had California/federal tax-exempt status revoked.	3500

If your entity is an HOA, you must file Form 3500.

What items do I need to submit along with the 3500 application?

Form 3500 Checklist:

Completed Form 3500

Complete Sides 1 through 5 and the section questions that apply to entities’ purpose.
The application must be printed, signed, and either mailed or uploaded via the Submit Exemption Application 3500/3500A section on MyFTB.
Electronic signatures are NOT accepted. For Form 3500 the person signing the application must be an authorized representative, officer listed with Secretary of State or have a valid Power of Attorney with the Franchise Tax Board.

Organizing Documents

Articles of Incorporation (endorsed the Secretary of State).
Any amendments to the Articles.
Additional founding documents may be required please refer to 3500 instructions

Bylaws

A copy of your organization’s current bylaws.
For additional information about bylaws refer to 3500 instructions.

Financial Information

Include a detailed income and expense statement for the current year and three previous years. If you are not yet active, attach a proposed budget covering the next four years.

Narrative Description of Activities

Explain your organization’s purpose and how the activities support that purpose. For example:

What specific activities do you conduct?
Who participates in these activities?
Where do the activities take place?
When or how often do the activities occur?
What percentage of time and resources is spent on conducting these activities?

IRS Documents (if applicable)

If you’ve applied for federal exemption, include a copy of your IRS determination letter or Form 1023/1024 application.

No Filing Fee is required as of January 1, 2021 (Senate Bill 934).

Can I submit Attorney General (AG’s) Registry Reports for requested financial statements?

AG’s Registry Reports alone are not sufficient for determining an organization’s eligibility for tax-exempt status, as they lack detailed income and expense information. If you submit only the AG’s Registry Reports, we will still require comprehensive income and expense statements, which may delay the processing of your application.

What should I submit for the requested financial statements?

Please provide financial statements that break down income and expenses by category for each year requested. Each statement should include:

Income: A detailed list of all revenue categories with the corresponding dollar amounts.
Expenses: A detailed list of all expense categories with the corresponding dollar amounts.

What items do I need to submit along with the 3500A application?

Form 3500A Checklist:

Completed Form 3500A

Electronic signatures are NOT accepted.
The application must be printed, signed, and either mailed or uploaded via the Submit Exemption Application 3500/3500A section on MyFTB.

Provide the entity's IRS determination letter with your Form 3500A

How will I be notified after submitting a 3500 or 3500A application?

Upon receiving the application by mail, we will send a postcard confirming receipt within 4-5 weeks. If you apply online using your MyFTB account, you will receive the confirmation upon submission of the application.

What happens after approval?

You will receive a letter confirming that your organization has been granted tax-exempt status by the Franchise Tax Board (FTB).

To avoid revocation, you must:

File Required Annual Returns with Franchise Tax Board, not just with the Internal Revenue Service.
Pay any fees or taxes owed to the state.
Stay Current with other Agencies such as Secretary Of State (SOS) and the Attorney General’s (AG) Registry of Charities and Fundraisers, if applicable.
Operate Within Your Exempt Purpose

Filing returns

I filed with the IRS; do I still need to file with FTB?

California has its own filing requirements, please see Filing requirements tables for details.

What California return do I need to file?

See Publication 1068 for details.

What are the due dates for filing returns?

Due dates by form type can be viewed in Publication 1068.

Is there a filing fee?

For returns due on or after 01/01/2021, no filing fee is required. For returns due prior to 01/01/2021 refer to the filing fee table in Publication 1068.

How do I file return 100/109/199/199N?

Form types: 100/109/199 can be filed:

Online
Paper

Form type 199N California e-Postcard can be filed here.

Can I use CalFile to file my Form 100, 199 or 109 for my first return?

No. You cannot file your first return using CalFile. Your initial return must be filed by mail or through another approved method because it is used to verify your identity.

You can create a MyFTB account at any time, even before filing your first return. However, CalFile will only be available for use after your first return has been processed.

Note: Form 199N (California e-Postcard) is filed directly through the Franchise Tax Board’s website at: 199N California e-Postcard

How can I find out if my organization has already filed return 100/109/199/199N?

FTB does not provide a public lookup like the IRS does for nonprofits. Instead, you can:

Log in to MyFTB
Sign in with your organization’s account.
Under Account, select Returns.
There, you can view filed returns.

Status & Exemption

How do I check the status or my organization?

Utilize the Self-Serve Entity Status Letter Search

Why am I suspended?

An organization can be suspended by the state for several reasons, most commonly:

Failure to file required documents (such as the Statement of Information with the Secretary of State).
Nonpayment of state fees or taxes owed to the Franchise Tax Board.
Failure to respond to official notices from state agencies.
When suspended, your organization loses certain rights and privileges, such as the ability to conduct business, enter contracts, or maintain tax-exempt status.

Why am I revoked?

Revocation typically occurs when an organization fails to meet certain compliance requirements. Common reasons include:

Failure to file required statements or reports (e.g., Statement of Information with the Secretary of State).
Nonpayment of fees or taxes owed to the state.
Failure to maintain good standing by not updating records or responding to notices.
Loss of tax-exempt status if required filings with FTB or IRS were missed.

To resolve this, you’ll need to check the notice for specific details and take corrective action—such as filing overdue documents, paying outstanding fees, or reapplying for status.

If my organization is suspended, am I allowed to accept contributions?

No.

If my organization is suspended, am I permitted to sign any contracts?

No. When your organization is suspended by the state, it loses its legal rights and privileges, including the ability to:

Conduct business in California.
Enter into or enforce contracts.
Maintain tax-exempt status.

Any contracts signed while suspended may be considered invalid or unenforceable.

Next Steps:

To regain these rights, you’ll need to resolve the suspension by filing any overdue documents, paying outstanding fees, and requesting reinstatement with the Secretary of State and the Franchise Tax Board.

Why does my online status still show “not exempt” even though I have an approval letter?

The update to your online account does not happen immediately after the Exemption Determination Letter (EDL) is issued. There is typically a processing period before the system reflects your exempt status. Per the EDL, you may see this update within 30 days of receiving the letter.

How long will the processing of my application for tax exemption take?

For current time frames, please see Exempt Applications on Timeframes | Wait times | California Franchise Tax Board

I registered with Secretary Of State as Nonprofit. Does that make me tax-exempt?

No. Registering with the Secretary of State as a nonprofit only establishes your organization’s legal structure. It does not automatically grant tax-exempt status. To become tax-exempt, you must apply separately with FTB (and, in most cases, the IRS).

I am federally exempt, does that make me California Exempt?

No. Federal and state tax exemptions are separate and must be applied for and granted individually.

Does my Franchise Tax Board tax exemption make me exempt from sales tax and use tax?

No. If you believe your organization qualifies for a sale and use tax exemption, you must apply separately with the California Department of Tax and Fee Administration (CDTFA).

Payments

How do I make a payment?

See Pay section on our website.

How do I pay using ACI Payments (credit card only)?

Go to the Pay by credit card section, scroll down to Business, then click Pay now with ACI Payments.
Under Payment Type, choose Corporation, then click Make a Payment.
Enter the Payment Amount and select the appropriate Payment Option, then click Continue.
Review the Terms and Conditions, then click Accept.
Choose Continue as Guest, Log in, or Create an Account.
Under Corporate Form Type, select the applicable form and click Continue.
Enter all required information, including:
Payment Type
Account period beginning and ending dates
Complete the remaining required fields and click Continue to finalize your payment.

My MyFTB account reflects a credit balance—when should I expect a refund?

For current time frames, please see Tax Returns and Refunds on Timeframes | Wait times | California Franchise Tax Board

Does my organization have to be exempt in order to receive credit for withholding at source?

Yes.

Requirements & Compliance

What are the filing requirements for Franchise Tax Board, Secretary Of State, Attorney General?

Franchise Tax Board:

Not every nonprofit has an annual filing requirement. Filing obligations depend on your entity type, activities, and income. For details, see Publication 1068.

Secretary of State:

Nonprofit corporations registered with the California Secretary of State must file a Statement of Information (SOI) periodically to keep their status active. For requirements and filing schedules, visit the SOS website.

Attorney General:

If applicable, nonprofits must maintain registration and submit required reports with the Registry of Charities and Fundraisers. For details, visit the OAG website.

What are the FTB requirements for a church to maintain nonprofit status?

Maintain exempt purpose (operate primarily for religious activities).
Keep a physical space for worship services.
Notify FTB of any mailing address changes (use Form 3533B).
File Statement of Information (SOI) with SOS.

Dissolve or surrender your nonprofit

What are my options for dissolving or surrendering my nonprofit?

You can dissolve or surrender your nonprofit in several ways:

If your organization is active (not suspended), dissolve through the Secretary of State (SOS).
If your organization is suspended or forfeited, you can either:

File for voluntary dissolution, or
Become current with the Franchise Tax Board (FTB) by filing Form 100 and paying all taxes and penalties. Once current, you may dissolve through SOS.

If you did not incorporate or qualify in California, SOS does not require you to dissolve or surrender. However, you must file a final return with us. See Publication 1068 for more details.

Who qualifies for voluntary dissolution?

You may qualify if you stop doing business and either:

Previously had IRS or FTB tax-exempt status, or
Never conducted business in California.

How do I apply for voluntary dissolution?

Submit a Nonprofit Corporation Request for Pre-Dissolution Tax Abatement (FTB 3502)

What happens after I apply?

We’ll review your information to check if you qualify

We may contact you if we need additional information
If approved, you’ll receive a letter with instructions to complete your dissolution process with SOS If you’re a Public Benefit Corporation, we’ll request a waiver from the Attorney General before we send you an approval letter.

What is administrative dissolution?

Administrative dissolution is a process where FTB may randomly select and dissolve inactive nonprofit corporations that meet the following criteria:

Suspended or forfeited by us for at least 48 consecutive months
Have not filed returns for 4 or more years

FTB will send a pending administrative dissolution letter to the last known mailing address. In addition, a list of the selected qualified corporations that were mailed the pending administrative dissolution letter will be posted on the California Secretary of State (SOS) website.

What if I disagree with the administrative dissolution notice?

You have 60 days from the notice date to send a written objection that includes:

The corporation’s name and number
Representative’s name and phone number

Send your objection by:

Email: ftbnonprofit@ftb.ca.gov
Mail: Exempt Organizations Unit MS F120
Franchise Tax Board
PO Box 1286
Rancho Cordova, CA 95741-1286

What happens if I do not respond?

Your nonprofit will be automatically dissolved.

For more details, see Publication 1038.

Nonprofit seminars

How can I attend a nonprofit seminar?

There are currently no Nonprofit Seminars scheduled.

Last updated: 03/26/2026