Tax-Exempt Organization Application Fee and Filing Fees Eliminated Public Service Bulletin

December 31, 2020

Purpose of bulletin

Notify staff that the FTB 3500, Exemption Application and Form 199, California Exempt Organization Annual Information Return, filing fees are eliminated effective 01/01/2021.

Background

Effective 01/01/2021, Senate Bill 934 eliminates filing fees for nonprofit organizations:

• Seeking income tax exemption
• Filing the annual information return

Application Fees: The $25 application fee is no longer required for FTB 3500 filed on or after 01/01/2021.

Filing Fees: The $10 filing fee and the $25 late return filing fee are no longer required for Form 199 due on or after 01/01/2021, regardless of when the returns are actually filed. The delinquent penalty will still apply.

Taxpayer Inquiries

If taxpayers have additional questions, transfer calls to the Exempt Organizations Unit at 916-845-4171 from 7:00 AM to 4:30 PM weekdays.