Tax News
Tax Exempt Application Method

Effective January 1, 2014, organizations that are federally tax-exempt under Internal Revenue Code Sections 501(c)(4), 501(c)(5), 501(c)(6), or 501(c)(7) may submit a California Form 3500A – Submission of Exemption Request along with a copy of their Internal Revenue Service (IRS) tax‑exempt determination letter to us to establish their state income tax exemption. Organizations that are tax-exempt under 501(c)(3), may continue to submit Form 3500A with a copy of the IRS tax-exempt determination letter to us to establish their state income tax exemption.

Note:  Organizations that have had their exemption revoked by us must file California Form 3500 – Exemption Application.

The revised California Form 3500A is now available on our website.

Contact Information

Web: ftb.ca.gov and search for charities
Call:  916.845.4171.
         Assistance is from 7 a.m. to 4:30 p.m. weekdays, except state holidays.

Mail:

EXEMPT ORGANIZATION UNIT MS-F120
FRANCHISE TAX BOARD
PO BOX 1286
RANCHO CORDOVA CA 95741-1286

Back to January 2014 Tax News