Last month, the California Lawyers Association Nonprofit Organizations Committee hosted Audrey Rowe from the State of California Franchise Tax Board (FTB) to discuss updates to the FTB’s system and processes affecting tax-exempt organizations. This post captures some of the highlights. Beginning in 2024 the FTB began a major systems update to myFTB, a website that gives […]
Franchise Tax Board
FTB Revocation Policy for Failure to File Statement of Information or Form RRF-1
At a meeting of the California Bar Association’s Tax Exempt Organizations Committee last Friday, the issue of the California Franchise Tax Board (“FTB”) revoking an organization’s state tax-exempt status for failure to timely file a Statement of Information with the California Secretary of State was raised. Several representatives of the FTB present at the meeting […]
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 […]
Inactive Organizations & Revocation of State Tax Exemption – California FTB
I recently responded to a comment on a listserv regarding an action by the California Franchise Tax Board (FTB) to revoke a charity's state tax-exempt status for reporting no income on its annual registration renewal for several years running. The charity reported zero income between 2006 and 2009, resulting in the FTB revoking tax-exempt status […]