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 […]
e-Postcard
California’s New e-Postcard Filing Requirement
Beginning January 1, 2011, California conforms to 2006 federal law that requires small tax-exempt organizations with gross receipts of $25,000 or less, other than churches and church-related organizations, to e-file an annual informational notice (Form 199N), similar to IRS Form 990‑N, known as the e-postcard. The due date for calendar year organizations is May 15th […]