As of May 2013 there are three forms that
must be filed annually (or in the case of the SI-1009
biennially) by tax exempt entities in California.
Statement of Information Form SI-100.
biennially in even-number years.)
1. File electronically.
Go to FTB SI-100. Read Instructions
Form SI-100 and type the requested information on
the form which follows.
California e-Postcard., Form 199N
For clubs whose gross
receipts are generally $25,000 or less.
1. File electronically: Go to California 199N
2. Due annually by the 15th day of the 5th month after close of
your tax year
3. Failure to file at least once in three consecutive
years will cause
suspension of tax exempt status. See below*
4. Clubs with gross receipts over $25,000 need to file a paper
or 199N-EZ annually.
of tax exempt status after suspension
1. Immediately upon receiving a notice of suspension, contact
and ask what will be required for reinstatement in your specific
Requirements may vary depending on the length of time that the
2. You may need to start over in requesting tax exempt status
by completing Form 1023, Application for Recognition of
Under Section 501 ©3 of the Internal Revenue Code. This is
a long form,
but is not difficult to complete, just time-consuming.
3. In some cases you may be able to complete a Revivor Form by
all delinquent tax returns, including penalties, tax and
interest. Go to:
Revivor Request Form 3557.
Detailed instructions can be found at;
Automatic Revocation Exemption for Non-Filing -
Frequently Asked Questions
Attorney General's Registration of Charitable Trusts
1. For instructions and requirements go to
RRF-1 Filing Requirements.
2. To obtain Form RRF-1 go to: Form RRF-1
3. A filing fee of $20.00 is required by Visa or Master
Card. Fill out the
form on the computer and make a copy of it before you close the
You will need to write a check payable to Attorney General's
Charitable Trusts and mail it and the form to the address at the
In addition, California tax exempt
entities must also file a form with the Internal Revenue Service
D. Form 990-N e-Postcard
1. Corporations having $50,000 or less in gross receipts per
year may file
the 990-N e-postcard electronically. Those with over $50,000
a paper Form 990 or 990-EZ.
2. To file electronically go to:
3. Due annually by the 15th day of the 5th month after
close of your tax year.