Help with charities and nonprofits

Dissolve or surrender your nonprofit

There are multiple ways to dissolve or surrender your nonprofit:

  • If you’re active (not suspended) go to the Secretary of State (SOS)9
  • If you’re suspended or forfeited, either:
    • File for voluntary dissolution
    • Wait for administrative dissolution

If you did not incorporate or qualify in California, SOS does not require you to dissolve or surrender. However, you must file a final return with us.

Voluntary dissolution

To qualify, you must stop doing business and either:

  • Have a prior IRS or FTB exemption
  • Never done business in California

How to apply

Complete a Nonprofit Corporation Request for Pre-Dissolution Tax Abatement (FTB 3502)10

What happens after you apply

  • We’ll review your information to check if you qualify
  • We may contact you if we need additional information
  • If approved, you’ll receive a letter with instructions to complete your dissolution process with SOS

If you’re a Public Benefit Corporation, we’ll request a waiver from the Attorney General before we send you an approval letter.

Administrative dissolution

You may receive a notice of pending dissolution if you’re a nonprofit that’s been:

  • Suspended or forfeited by us for at least 48 consecutive months
  • Have not filed returns for 4 or more years

If you disagree

You have 60 days from the date on your notice to send us a written objection letter.

Your letter must include the:

  • Corporation name and number
  • Representative’s name and phone number

Send your letter to either:

ftbnonprofit@ftb.ca.gov11
Mail
Exempt Organization Unit MS F120
Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286

If you agree or don’t respond

Your nonprofit will be automatically dissolved.

Find a nonprofit seminar near you

There are no Nonprofit Seminars scheduled at this time.

Contact us about charities and nonprofits

Phone
916-845-4171
916-845-6500 (outside the U.S.)
Weekdays, 7 AM to 4:30 PM
Mail
Exempt Organizations Unit MS F120
Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286
USPS Priority Mail
Exempt Organizations Unit MS F120
Franchise Tax Board
PO Box 942867
Sacramento CA 94267
FedEx, UPS, or DHL
Exempt Organizations Unit MS F120
Franchise Tax Board
Sacramento CA 94267

Links in this document / Enlaces en este documento

  1. https://www.ftb.ca.gov/file/business/index.html
  2. https://www.ftb.ca.gov/file/business/types/charities-nonprofits/index.html
  3. https://www.ftb.ca.gov/file/business/types/charities-nonprofits/annual-and-filing-requirements.html
  4. https://www.ftb.ca.gov/file/business/types/charities-nonprofits/help-with-charities-nonprofits.html
  5. https://www.ftb.ca.gov/forms/misc/927.html
  6. https://www.ftb.ca.gov/forms/misc/1068.html
  7. https://www.ftb.ca.gov/forms/misc/1075.html
  8. https://www.ftb.ca.gov/forms/misc/1077.html
  9. https://bpd.cdn.sos.ca.gov/corp/pdf/dissolutions/corp_npdiss.pdf
  10. https://www.ftb.ca.gov/forms/2024/2024-3502-instructions.html
  11. mailto:ftbnonprofit@ftb.ca.gov