Organization Information California Secretary of State corporation or file number.
Part I? Organizational Structure Check the box for the type of organization and provide the listed documents. If the listed documents are not provided, the organization’s request for exemption will be delayed, or denied. Copies are acceptable.
California Corporation – incorporated through the California Secretary of State (SOS). Refer to General Information E, Incorporated Organizations. Provide the articles of incorporation, including any amendments stamped by the SOS, and the corporation’s bylaws or other code of.
Foreign Corporation – Refer to General Information F, Foreign Corporations. If the corporation qualified through the California SOS: Provide the Statement and Designation by Foreign Corporation, stamped articles of incorporation including all amendments from the state incorporation, the corporations bylaws or other code of regulations and the federal exemption determination letter. If the organization is not qualified through the California SOS: Provide a letter of good standing from the state of incorporation, the stamped articles of incorporation and all amendments from the state of incorporation, the corporation’s bylaws or other code of regulations, and the federal exemption determination letter.
Unincorporated Association – not incorporated through the California SOS. Refer to General Information G, Unincorporated Associations. Provide the constitution, articles of association, bylaws or other code of regulations with specific language, signed by the board of directors or other governing body.
Trust – Refer to General Information H, Trusts. Provide the trust instrument, any amendments and the trust’s federal exemption determination letter.
Limited Liability Company – Refer to General Information I, Limited Liability Companies. If the LLC is registered in California: Provide the articles of organization (LLC-1), and any amendments stamped by the SOS, and the If the LLC is a foreign LLC registered in California: Provide the Application to Register a Foreign Limited Liability Company (Form LLC-5), letter of good standing from the state of incorporation, articles of organization from the state of incorporation including any amendments, and the operating agreement. Be sure to include the $25 application fee. Using black or blue ink, make the check or money order payable to the “Franchise Tax Board.” Do not send cash. Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution. Mail form FTB 3500 to: FRANCHISE TAX BOARD, PO BOX 942857, SACRAMENTO CA 94257-0501. ? Under penalties of perjury, I declare that I have examined this application, including accompanying schedules and statements, and to the best of my knowledge and belief, it is ? true, correct, and complete.
If “Yes,” the organization may choose to file form FTB 3500A, Submission of Exemption Request. For more information, get form FTB 3500A.
??Yes?????No ??Yes?????No.
Describe the organization’s past, present, and planned activities below. Do not merely refer to or repeat the language in the organizational document. List each activity separately, in the order of importance based on the relative time and other resources devoted to the activity. Indicate the percentage of time for each activity. Each description should include:.
(a) a detailed description of the activity, including its purpose and how each activity furthers the organization’s exempt purpose. (b) when the activity was or will be initiated. (c) where and by whom the activity will be conducted.
Part III? Financial Data Complete the financial statement for the current year and for each of the three preceding years in existence. See instructions on page 5 for more information. List the account period beginning to the account period ending. Example: mm/yyyy.
Gifts, grants, and contributions received Membership dues and assessments (R&TC Section 23701t) (excluding R&TC Section 23701g or R&TC Section 23701t) Nonmembership income (R&TC Section 23701g or R&TC 23701t) Gross amounts derived from activities not related to exempt purposes Gross receipts from admissions Gross receipts from commissions Gross receipts from advertising Gross receipts from sale of merchandise Gross receipts from services provided Gross receipts from furnishing of facilities Gain or loss from sale of capital assets Other income (attach sheet itemizing each type).
Expenses directly related to the organization’s exempt purposes Expenses not related to the organization’s exempt purposes activities Contributions, gifts, grants, and similar amounts paid (attach schedule) Disbursements to or for member benefit (attach schedule) Compensation of officers Compensation of directors Compensation of trustees Professional fees/private contractors Other salaries and wages Rental expenses (occupancy) Other (including all operational and administrative expenses?–.
Balance Sheet (for the organization’s most recently completed tax year) Fund Balances or Net Assets 19 Has there been any substantial change in the organization’s assets or liabilities since the end of the period.
Part IV? Compensation and Other Information of Officers, Directors and Trustees List names, titles, and mailing addresses of all officers, directors, and trustees. For each person listed, state their total annual compensation, or proposed compensation, for all services to the organization, whether as an officer, employee, or other position. Use actual figures, if available. Enter “none” if no compensation is or will be paid. If additional space is needed, attach a separate sheet.
Part IV? Compensation and Other Information of Officers, Directors and Trustees (continued) Will any incorporator, founder, board member or other person(s) or entity:.
If “Yes,” explain services performed and monies received. Also list the name of other directors, indicating their blood or marriage/RDP relationship, if any, to the compensated directors.
If “No,” explain below the source of funds for the organization. If “Yes,” check all the fundraising programs the organization conducts, or will conduct.
?? Mail solicitations ?? Email solicitations ?? Personal solicitations ?? Vehicle, boat, plane, or similar donations ?? Foundation grant solicitations .
Describe each fundraising program. For each checked activity, describe the funds raised, how the activity is conducted, and what specific purpose the funds will be used.
?? Phone solicitations ?? Accept donations on the organization’s website ?? Receive donations from another organization’s website ?? Government grant solicitations.
If “Yes,” explain in detail. Include the amount of rent, a description of the property, and any relationship between the applicant organization and the other party. Also, attach a copy of the rental or lease agreement.
If “Yes,” explain. Describe who owns or will own any copyrights, patents, or trademarks, whether fees are or will be charged, how the fees are determined, and how any items are or will be produced, distributed, and marketed.
Does or will the organization accept contributions of real property, conservation easements, closely held securities, intellectual property such as patents, trademarks, and copyrights, works of music or art,.
If “Yes,” (a) name the countries and regions within the countries in which the organization operates, (b) describe the operations in each country and region in which the organization operates, (c) describe how the operations in each country and region further the organization’s exempt purpose.
If “Yes,” describe each type of contribution, any conditions imposed by the donor in the contribution, and any agreements with the donor regarding the contribution.
Specific Section Questions – Complete only one specific section The following are questions for the specific type of exemption requested. Complete only the specific section that the organization requests tax-exempt status under. Refer to the Exempt Classification Chart on page 5 for a list of the various exemptions and comparable federal codes. Additional Questions: Churches, credit counseling organizations, and hospitals applying for tax-exempt status under R&TC Section 23701d or Section?23701f must also complete an additional schedule. See Section D, Religious, charitable, scientific, literary, or educational organization, or Section F, Civic league, social welfare organization, and local association of employees for more information. Section A? R&TC Section 23701a – Labor, agricultural, or horticultural organization.
Section B? R&TC Section 23701b – Fraternal societies, orders, or associations, etc. (Lodge system with benefits) Operating under the lodge system means carrying on activities under a form of organization that comprises local branches called lodges, chapters, or the like, that are largely self-governing and chartered by a parent organization.
If “Yes,” college fraternities and sororities generally qualify as organizations described in R&TC Section 23701g. For more information, get FTB Pub 1077, Guidelines for Social and Recreational Organizations. If R&TC Section 23701g appears to apply, do not complete Section B. Go to Section G, Social and recreational organization.
If “Yes,” attach a certificate signed by the secretary of the parent organization certifying that the subordinate lodge is a duly constituted body operating under the jurisdiction of the parent body.
If “Yes,” provide a copy of the federal exemption letter and a copy of the fund agreement and answer question 5a through question 5d.
If the organization is claiming exemption as a perpetual care fund for an organization described in IRC Section 501(c)(13), has the cemetery organization, for which funds are held, established exemption.
Has the organization received or expect to receive 10% or more of its assets from any organization or group of affiliated organizations (affiliated through stockholding, common ownership, or otherwise), any individuals, or members of a family group (brother or sister whether whole or half blood, spouse/RDP,.
?? Credit Counseling ?? Other type of organization ?? Qualified sports organization.
Has the organization performed, or does it plan to perform, particular services for members, shareholders, or others such as furnishing credit reports or collection accounts, inspecting products, conducting advertising,.
If “Yes,” describe the types of services provided including income realized and expenses incurred in such activities. If engaged in advertising attach samples of materials.
Section G? R&TC Section 23701g – Social and recreational organization To be exempt under R&TC Section 23701g, income from a combination of investment income and receipts from the general public should not exceed 35% of gross receipts. However, general public income is not to represent more than 15% of total receipts (Public Law 94-568). For more information,.
If “Yes,” provide a schedule showing member and nonmember income for the past three years and a proposed budget separating member and nonmember income for the next period of operation.
Section H? R&TC Section 23701h – Title holding organization R&TC Section 23701h requires turning over net income to a parent organization periodically. Organizations with members, incorporating as a nonprofit corporation under the California Corporations Code, are precluded from exempt status under R&TC Section 23701h. California Corporations Code Sections 5410 and 7411 prohibit any distribution to members of nonprofit public benefit corporations or nonprofit mutual benefit corporations unless the organization dissolves. Incorporated organizations seeking exemption under.