Annual and filing requirements Charities and nonprofits

Use the tables to determine your organization's filing requirement for the following forms:

• Exempt Organization Annual Information Return (Form 199)
• California e-Postcard (FTB 199N)
• Exempt Organizations Business Income Tax Return (Form 109)
• Corporation Franchise or Income Tax Return (Form 100)

Who must withhold

Visit Withholding on nonresidents for your withholding obligations.

Secretary of State's (SOS) Statement of Information Penalty

The California Secretary of State imposes a penalty if your exempt organization fails to file its required Statement of Information. Visit Secretary of State for more information.

Extension of time to file

• Form 100
• Form 109
• Form 199

An extension allows you more time to file the return, not an extension of time to pay any taxes that may be due.

We will grant an automatic 6-month extension to file a return if both of the following conditions exist:

• Your organization is not suspended on the original due date.
• You file your organization's return on or before the extended due date.

Filing requirements tables

Form 100

Form 109

Form 199 and electronic FTB 199N

• Churches, interchurch organizations of local association units of a church, conventions or associations of churches, or integrated auxiliaries of churches.
• Religious orders (such as Franciscan Friars or Sisters of Charity).
• Organizations formed to carry out a function of a state, or public body that is carrying out that function and is controlled by the state or public body.
• Political organizations.
• Pension trusts.
• Coverdell Education Savings Accounts, formerly called education IRAs.
• Qualified state tuition programs.
• Subordinate organization included in the parent's group return.

Organizations eligible to file FTB 199N may choose to file a complete Form 199.

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