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Effective January 1, 2008, California 501(c)(3) nonprofits will no longer need to file Form FTB 3500, the California state tax exemption application. Once a California nonprofit receives its federal 501(c)(3) determination from the IRS, it can simply submit a copy of that letter to the California Franchise Tax Board, along with the new state Form 3500A, Submission of Exemption Request: Exemption Based on 501(c)(3) Federal Determination Letter. After the California Franchise Tax Board approves the affirmation, the nonprofit is tax exempt in California.
This new law applies only to nonprofits exempt under Section 501(c)(3) of the Internal Revenue Code. All other entities seeking California state tax exemption must file form FTB 3500, Exemption Application, with the California Franchise Tax Board.
For more information, go to the California Franchise Tax Board website at www.ftb.ca.gov and search for Form 3500A.
