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California · Form 199 or FTB 199N

California exempt organization annual return

File Form 199, or the 199N e-Postcard if gross receipts are normally $50,000 or less (private foundations file Form 199 at any size), with the Franchise Tax Board by the 15th day of the fifth month after the fiscal year ends, the same day as the federal return.

When
By the 15th day of the 5th month after the fiscal year ends (May 15 for a calendar year).
Agency
California Franchise Tax Board
Form
Form 199 or FTB 199N
Applies to
Nonprofits registered in California.
Fee
No fee
If missed
$5 a month late, up to $40; revocation of the state exemption after continued failure
Source
www.ftb.ca.gov, read October 22, 2026
J
Jay explains

California runs its own exemption alongside the federal one, and an exempt organization files a state return with the Franchise Tax Board every year: Form 199, or the 199N e-Postcard for gross receipts normally $50,000 or less. A private foundation files Form 199 whatever its size. It is due by the 15th day of the fifth month after the fiscal year ends, May 15 for a calendar year, with an automatic extension to the federal extended date. There is no fee since 2021. An organization that stops filing loses its California exemption and is billed the $800 minimum franchise tax.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

Also in California

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