For accounting periods starting on or after January 1, 2010, small California tax-exempt organizations are required to file an annual return with the Franchise Tax Board (FTB) by the 15th day of the 5th month after the close of the organization's tax year. Currently, tax-exempt organizations with annual gross receipts that are normally $50,000 or less may complete this requirement by submitting a Form 199N, or what is commonly referred to as the e-Postcard, with no cost to file. (See FTB Form 199 and electronic Form 199N requirements). These organizations may also elect to instead file a Form 199 but organizations with annual gross receipts that are normally over $50,000 may only complete their annual filing requirement by submitting the longer and more detailed Form 199. Previously, the FTB required only those organizations that had an average gross receipts amount of more than $25,000 to file an annual return.
The California e-Postcard requires basic information about the organization, such as:
- Entity ID number or California Corporation number
- Organizational name (and any other names the organization uses)
- Federal employer identification number
- Tax year (or any changes to the initial tax year)
- Mailing address
- Name and address of a principal officer
- Website address, if applicable
- Total gross receipts
- Whether the organization terminated or went out of business, if applicable
- Contact person's name and telephone number
An organization that fails to file this form for three consecutive years will automatically lose its exempt status. Some organizations are exempt from this filing requirement such as churches and political organizations. Organizations that have an exemption application pending with the FTB can still file the e-Postcard so long as the organization's gross receipts are normally $25,000 or less.
For additional information about the filing, or to file the e-Postcard, go to: 199N California e-Postcard.