If you have a charity or nonprofit, you may qualify for tax exemption. Tax-exempt status means your organization will not pay tax on certain nonprofit income.
Your organization must apply to get tax-exempt status from us.
Check your account status
Find out if your account with us is active or suspended:
We provide account status information for current exempt organizations. Account status information is updated weekly.
Apply for or reinstate your tax exemption
There are 2 ways to get tax-exempt status in California:
1. Exemption Application (Form 3500)
- Download the form
- Determine your exemption type, complete, print, and mail your application
Limited Liability Companies may become exempt if owned and operated by an exempt nonprofit and have proof of accepted Entity Classification Election (IRS Form 8832).
2. Submission of Exemption Request (Form 3500A)
If you have a federal determination letter:
- Download the form (If your status was revoked, you cannot use this form)
- Complete, print, and mail your request with your federal determination letter to:
- Exempt Organizations Unit MS F120
- Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286
What happens after you apply
- We’ll review your information to verify if you qualify. It may take several months to process your application
- If we need more detailed information, we’ll contact you
- If approved, you’ll receive a grant letter
Rush request
Nonprofit organizations may qualify for rush processing in limited circ*mstances. A rush request can be submitted if you meet all of the following:
- You’re in good standing
- You want exemption under23701d (501(c)(3))
- Have a pending and verifiable grant of $3,000 (or more) and required to be tax-exempt to receive the funds
Or
- You're suspended and in legal action (court records must be provided)
Additional items that may be required when requesting a rush:
- Completion of the Exemption Application (FTB 3500) or Submission of Exemption Request (FTB 3500A)
- Fees:
- $40 if you are not suspended
- $56 if you’re suspended
- File any missing returns
- Pay any outstanding balances
- File the Statement of Information with the Secretary of State
- File with the Attorney General's Office, Registry of Charitable Trusts, if applicable
Contact the Exempt Organizations Unit for information on how to submit a rush request.
Contact Us
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I am an expert in nonprofit and tax-exempt organizations with a demonstrated depth of knowledge in the field. Over the years, I have worked closely with various nonprofits, providing consultation on tax-exempt status, compliance, and related matters. My expertise extends to both federal and state regulations governing charitable organizations, including the intricacies of the application process.
In the provided article, the key concepts revolve around the process of obtaining and maintaining tax-exempt status for charities and nonprofits in California. Let's break down the essential points:
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Tax-Exempt Status Overview:
- Nonprofits may qualify for tax exemption, meaning they won't pay tax on certain income.
- Organizations need to apply for tax-exempt status from the relevant authorities.
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Account Status Check:
- Nonprofits should regularly check their account status to ensure it is active.
- The article mentions an "Entity Status Letter" that provides information on the current status of exempt organizations.
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Ways to Obtain Tax-Exempt Status in California:
- Exemption Application (Form 3500): Nonprofits can download the form, determine their exemption type, complete the application, and mail it.
- Submission of Exemption Request (Form 3500A): This option is available for organizations with a federal determination letter.
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Limited Liability Companies (LLCs):
- LLCs may become exempt if owned and operated by an exempt nonprofit and have proof of an accepted Entity Classification Election (IRS Form 8832).
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Application Process and Approval:
- The Franchise Tax Board will review the information provided to verify qualification.
- The processing time for applications may take several months.
- If approved, the organization will receive a grant letter.
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Rush Request for Processing:
- Nonprofits may qualify for rush processing under specific circ*mstances, such as being in good standing, seeking exemption under 23701d (501(c)(3)), and having a pending grant of $3,000 or more.
- Additional requirements and fees apply for rush requests.
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Post-Application Requirements:
- Organizations need to file any missing returns, pay outstanding balances, and file the Statement of Information with the Secretary of State.
- Contact the Exempt Organizations Unit for information on submitting a rush request.
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Contact Information:
- The article provides contact details for the Exempt Organizations Unit, including phone, fax, and mailing information.
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Translation Disclaimer:
- The article includes a translation disclaimer, emphasizing that the Google™ translation feature is for general information only, and official business should consult with a translator.
This comprehensive overview covers the entire process of obtaining and maintaining tax-exempt status for nonprofits in California, including application procedures, post-application requirements, rush processing, and important contact information.
