My organization does not have federal exemption (or is exempt under a different Internal Revenue Code section). How do I obtain tax-exempt status for California?
If your organization does not have federal exemption, or is exempt under a different IRC section, you may request California franchise or income tax exemption by filing an Exemption Application form FTB 3500. To obtain exemption from California franchise or income tax for your organization, you must send us an Exemption Application form (FTB 3500), a $25 check for the application fee, and all required documents. • Download FTB 3500 from our Forms and Publications page. • Submit the Exemption Application request at least 90 days before the date your organization needs exempt status so we will have adequate time to process your request We must issue a determination of exemption letter.
