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If you were notified by the IRS that your tax-exempt status was revoked, the effect of your California tax-exempt status is dependent on the method the entity received its California tax-exemption.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tax-exempt status by filing Form 3500 Exemption Application, and your organization's federal tax-exempt status has been revoked by the IRS, FTB may conduct an independent review of your California tax-exempt status.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status by filing Form 3500A Submission of Exemption Request, and your organization's federal tax-exempt status has been revoked by the IRS, you must notify FTB that your tax-exempt status has been revoked.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

Follow the steps below to apply for or reinstate your California tax-exempt status quickly and easily by mail. Choose the correct form:
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:

  1. Download the Form 3500A.
  2. 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Important: If your federal exemption was revoked, you cannot use Form 3500A.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:

  1. Download the Form 3500.
  2. Determine your exemption type.
  3. 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

  1. We’ll review your information to verify if you qualify. It may take several months to process your application
  2. If we need more detailed information, we’ll contact you
  3. 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:

  1. Completion of the Exemption Application (FTB 3500) or Submission of Exemption Request (FTB 3500A)
  2. Fees:
    • $40 if you are not suspended
    • $56 if you’re suspended
  3. File any missing returns
  4. Pay any outstanding balances
  5. File the Statement of Information with the Secretary of State
  6. 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
Mail
Exempt Organization Unit MS-F120
Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286