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State of California Franchise Tax Board

Changes to 2013 Forms

Updates to the 565 Booklet on 07/22/2014 –– Partnership Tax Booklet

We replaced text on Page 3, Column 1.

Previous Version

Note: new text added.

Revised Version

What’s New
Philippines Charitable Giving Assistance Act - California does not conform to the federal Philippines Charitable Giving Assistance Act, enacted March 25, 2014. For federal, taxpayers can choose to treat cash contributions for the relief of victims in areas affected by Typhoon Haiyan made on or after March 26, 2014, and before midnight on Monday, April 14, 2014, as if made on December 31, 2013. Eligible contributions can be claimed on either a 2013 or 2014 tax return, but not both. Contributions made after April 14, 2014, but on or before December 31, 2014, can only be claimed on a 2014 tax return. For California purposes, contributions may only be claimed on your 2014 tax return. If you claimed contributions under the Philippines Charitable Giving Assistance Act on your 2013 federal tax return, make an adjustment to remove the contribution on your 2013 California tax return.

Reason for the changes

California does not conform to the federal Philippines Charitable Giving Assistance Act enacted March 25, 2014. (See the What’s New paragraph above for more information.)

Impact

This revision may increase the tax liability for taxpayers who erroneously claimed a contribution for the Philippines Charitable Giving Assistance on their 2013 California tax return.

Back to Tax Form Changes for 2013

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