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New Filing Requirement for Small Tax-Exempt Organizations

Purpose of bulletin

To inform staff that starting November 24, 2010, the Exempt Organizations Unit will start mailing approximately 240,000 FTB 3751, New Reporting Requirements for Small Tax-Exempt Organizations, throughout the next six weeks to existing tax-exempt organizations to inform them of a new electronic filing requirement.

Background

Before SB 401, most tax-exempt organizations with gross receipts normally equal to or less than $25,000 did not have a filing requirement.

Effective for tax years beginning on or after January 1, 2010, small tax-exempt organizations with gross receipts normally equal to or less than $25,000 (except churches) are now required to electronically file FTB 199N, California e-Postcard (available January 3, 2011).

Taxpayer Inquiries

Go to ftb.ca.gov, and search for exempt organizations or call us at 800.852.5711, Monday through Friday, 7:00am to 5:00pm, except state holidays.