Charities and nonprofits Business type
If you have a charity or nonprofit, you may qualify for tax exemption. Tax-exempt status means your organization will not pay tax on certain nonprofit income.
Your organization must apply to get tax-exempt status from us.
Check your account status
Find out if your account with us is active or suspended:
Account status information is updated weekly.
Impacts of Federal tax-exempt revocation
If you were notified by the IRS that your tax-exempt status was revoked, the effect of your California tax-exempt status is dependent on the method the entity received its California tax-exemption.
If your organization obtained its California tax-exempt status by filing Form 3500 Exemption Application, and your organization's federal tax-exempt status has been revoked by the IRS, FTB may conduct an independent review of your California tax-exempt status. FTB will not automatically revoke your California tax-exempt status based on a federal revocation.
If your organization obtained its California tax-exempt status by filing Form 3500A Submission of Exemption Request, and your organization's federal tax-exempt status has been revoked by the IRS, you must notify FTB that your tax-exempt status has been revoked.
Upon notification, FTB will revoke your California tax-exempt status. To reapply for California tax-exempt status, submit the Form 3500 Exemption Application.
Apply for or reinstate your tax exemption
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 |
Form 3500A - Submission of Exemption Request (Form 3500A)
Steps:
- Download the Form 3500A.
- Complete, print, and mail your request with your federal determination letter to:
- Exempt Organizations Unit MS F120
- Franchise Tax Board
PO Box 1286
Rancho Cordova, CA 95741-1286
Important: If your federal exemption was revoked, you cannot use Form 3500A. Submit Form 3500 instead.
Form 3500 - Exemption Application
Steps:
- Download the Form 3500.
- Determine your exemption type.
- Complete, print, and mail your application:
- Exempt Organizations Unit MS F120
- Franchise Tax Board
PO Box 1286
Rancho Cordova, CA 95741-1286
Note: Limited Liability Companies (LLCs) may qualify if they are owned and operated by a tax-exempt nonprofit and have proof of IRS Form 8832 acceptance.
What happens after you apply
- We’ll review your information to verify if you qualify. It may take several months to process your application
- If we need more detailed information, we’ll contact you
- If approved, you’ll receive a grant letter
- You may check the application status submitted online by logging into your MyFTB account.
Rush request
Nonprofit organizations may qualify for rush processing in limited circumstances. A rush request can be submitted if you meet all of the following:
- You’re in good standing
- You want exemption under 23701d (501(c)(3))
- Have a pending and verifiable grant of $3,000 (or more) and required to be tax-exempt to receive the funds
or
- You're suspended and in legal action (court records must be provided)
Additional items that may be required when requesting a rush:
- Completion of the Exemption Application (FTB 3500) or Submission of Exemption Request (FTB 3500A)
- Fees:
- $40 if you are not suspended
- $56 if you’re suspended
- File any missing returns
- Pay any outstanding balances
- File the Statement of Information with the Secretary of State
- File with the Attorney General's Office, Registry of Charitable Trusts, if applicable
Contact the Exempt Organizations Unit for information on how to submit a rush request.
Contact Us
- Phone
- 916-845-4171
- 916-845-6500 (outside the U.S.)
- Weekdays, 7 AM to 4:30 PM
Closed state holidays - Fax
- 916-855-8090
- Exempt Organization Unit MS-F120
Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286