California FTB Form 927

Examples of Exempt Organizations • • • • • • • • • • Business Leagues Cemeteries Chambers of Commerce Charitable Organizations Churches Civic Leagues Credit Unions Educational Organizations Employee Associations Fraternal Societies • • • • • • Homeowners’ Associations Labor Unions Literary Organizations Recreational Organizations Religious Organizations Schools • Social Clubs • Veterans’ Organizations California Franchise Tax Board Overview of Exempt Organizations Introduction People commonly refer to tax-exempt organizations Note: Exemption Application Note: exception from applying for exemption for Articles of association Constitution 1 U.S. Income Tax Return for Homeowner’s Associations Get our Guidelines for Homeowners’ Associations Exemption Application Farm cooperatives are not exempt from tax California Fiduciary Income Tax Return Tax-Exempt Status for Your Organization Application for Recognition of Exemption Under Section 501 California Exempt Organization Annual Information Return California Exempt Organization Business Income Tax Return California Corporation Franchise or Income Tax Return Requirements for Filing Returns and Paying Fees Exemption Application California Corporation Franchise or Income Tax Return 2 Exceptions Form 109: California Exempt Organization Business Income Tax Return Exception: One year or less years OR OR 3 Note: Notes Instructions for Form 3500 Exception: Notes Group Exemption exemption for its California Instructions for Form FTB 3500 4 Note: can issue a Exempt Organizations Requesting do not information return if gross receipts are normally do not Get our Exempt Organizations - Guide for Political Organizations 5 organizations 6 Code Form 7 Property tax 8 FTB PUB 927 (REV 07-2003)