Certain tax exempt organization fees eliminated - Spidell

Certain tax exempt organization fees eliminated


Effective January 1, 2021, SB 934 (Ch. 20-59) eliminates filing fees for nonprofit organizations seeking income tax exemption and filing the annual information returns:

  • The $25 application fee is no longer required for Form FTB 3500, Exemption Application, filed on or after January 1, 2021; and
  • The $10 filing fee and the $25 late return filing fee are no longer required for FTB Form 199, California Exempt Organization Annual Information Return, due on or after January 1, 2021, regardless of when the return is actually filed.

However, late filing penalties will still apply. (FTB Tax News (January 2021))