Charities and Nonprofits (Exempt Organizations)

What's new

  • Reporting Nonprofit Organizations that Receive Public Resources and Engage in Campaign Activity

    Effective January 1, 2014, specific reporting nonprofit organizations that receive public resources and engage in campaign activity, either directly or through the control of another entity may be subject to new reporting requirements under California Government Code Section 54964.6.

  • Tax-exempt automatic revocations

    The Franchise Tax Board is currently mailing the automatic revocation notices to organizations that have not filed the required FTB 199N, California e-Postcard.

  • Expanded use of Form 3500A, Submission of Exemption Request.

    Effective January 1, 2014, organizations that are federally tax-exempt under Internal Revenue Code (IRC) 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), or 501(c)(7) may submit Form 3500A, Submission of Exemption Request with a copy of their Internal Revenue Service (IRS) tax‑exempt determination letter to establish their state tax-exempt status. Organizations whose tax-exempt status is revoked by Franchise Tax Board must continue to use the Form 3500, Exemption Application to reinstate their tax-exempt status.

Key features

Most charities and nonprofit organizations must apply for and receive a determination or acknowledgement letter from us in order to be recognized as tax-exempt in California.

Contact information

Exempt Organizations Unit

Mailing address:

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

Phone: 916.845.4171. Assistance is available year-round from 7 a.m. to 4:30 p.m. weekdays, except state holidays.

United States Postal Service Priority/Express Mail

EXEMPT ORGANIZATIONS UNIT MS F120
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267

FedEx, UPS, or DHL

FRANCHISE TAX BOARD
EXEMPT ORGANIZATIONS UNIT MS F120
SACRAMENTO CA 95827