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Tax News
Information for Charities and Nonprofits, Exempt Organizations

We recently updated our Charities and Nonprofits (Exempt Organizations) webpage. The updates include exempt organization information on the tax exemption process, filing requirements, forms and publications, presentations, and a listing of organizations that have obtained California exempt status. 

The listing of exempt organizations contains the following information:

  • Entity identification number.
  • Entity name.
  • City.
  • Exempt section under R&TC Section 23701.
  • Account period ending date.
  • Franchise Tax Board status.
  • Secretary of State status.

The list will update on a monthly basis.

To access the webpage, go to ftb.ca.gov and search for exempt organizations.

Recent Law Changes

Beginning January 1, 2010, we clarified the usage of streamlined form FTB 3500A, Submission of Exemption Request, as explained below.1

When an organization submits form FTB 3500A along with its IRS Determination Letter under IRC Section 501(c)(3), we send the organization an acknowledgment letter specifying the effective date of the organization's exemption. The effective date for state purposes is generally the effective date of the organization's federal income tax exemption.

Once we issue the acknowledgment letter, the documents submitted to us for exemption, the acknowledgment letter, and any other documents issued by us are required to be open to the public for inspection under R&TC Section 19565.

If we suspend or revoke the exemption of an organization, the organization must file form FTB 3500, Exemption Application, for reinstatement of its exempt status.

Back to April 2010 Tax News