Questions or Comments about this web site?
California Federation of Women's Clubs
GFWC/CFWC San Bernardino District

Take Part! YOU Make A Difference
Tax Exempt Filing Requirements
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.

A.   Statement of Information Form SI-100. (Due biennially in even-number years.)
    1. File electronically. Go to FTB SI-100. Read Instructions For Completing
         Form SI-100
and type the requested information on the form which follows.

B.   California e-Postcard., Form 199N

    For clubs whose gross receipts are generally $25,000 or less.
        1. File electronically: Go to California 199N e-Postcard
        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 Form 199N
             or 199N-EZ annually.

* Renewal of tax exempt status after suspension
        1. Immediately upon receiving a notice of suspension, contact the FTB
             and ask what will be required for reinstatement in your specific case.
             Requirements may vary depending on the length of time that the filing
             is overdue.

        2. You may need to start over in requesting tax exempt status with State
             by completing Form 1023, Application for Recognition of Exemption
             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 paying
             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

C.    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 contact.
              You will need to write a check payable to Attorney General's Registry of
              Charitable Trusts and mail it and the form to the address at the top of
               the form.

In addition, California tax exempt entities must also file a form with the Internal Revenue Service annually.

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 must file
             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.