Before SB 401, most tax-exempt organizations with gross receipts normally equal to or less than $25,000 did not have a filing requirement. Effective for tax years beginning on or after January 1, 2010, small tax-exempt organizations with gross receipts normally equal to or less than $25,000 (except churches) are now required to electronically file FTB 199N, California e-Postcard (available January 3, 2011).
In Public Service Bulletin 10-34 (November 23, 2010), the FTB advised that their exempt organizations unit started mailing approximately 240,000 Forms FTB 3751, New Reporting Requirements for Small Tax-Exempt Organizations, to existing tax-exempt organizations to inform them of a new electronic filing requirement.
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