California filing: Form 199, 199N and RRF-1
Reviewed
A California tax-exempt organization usually owes three annual filings:
| Agency | Filing | 990.tax | |---|---|---| | IRS | Form 990-N or 990-EZ | Files it | | Franchise Tax Board (FTB) | Form 199, or FTB 199N if gross receipts are normally $50,000 or less | Files Form 199 (+ $49.99); does not file 199N | | Attorney General, Registry of Charities and Fundraisers | Form RRF-1, with your 990-EZ or with Form CT-TR-1 (990-N filers) | Gives you pre-filled PDFs; you file them |
FTB: Form 199 or 199N
Form 199 and 199N are for organizations the FTB has granted California tax-exempt status. The FTB says they are filed in addition to the IRS return. Both are due the 15th day of the 5th month after the year ends, like the IRS return.
- Gross receipts normally $50,000 or less: you may file the free FTB 199N e-Postcard on ftb.ca.gov, or a full Form 199. See Form 199N.
- Over $50,000: Form 199.
There is no FTB filing fee for Form 199 returns due on or after January 1, 2021.
Attorney General: RRF-1
A separate agency with a separate filing; see Form RRF-1 and CT-TR-1.