How to Fill Out and File FTB 3500A: Eligibility, Filing, and Fees

Form FTB 3500A, the Submission of Exemption Request, is the short path California nonprofits use to obtain state tax-exempt status once the IRS has already granted them a federal determination letter. You fill out the two-page form, attach a copy of that federal letter, and mail the packet to the Franchise Tax Board’s Exempt Organizations Unit in Rancho Cordova. There is no filing fee, and the FTB responds with an acknowledgment letter recognizing your California exemption and its effective date.¹

Who Can Use Form 3500A

FTB 3500A is open to any corporation, unincorporated association, or trust that holds a current federal determination letter under one of six Internal Revenue Code sections: 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), 501(c)(7), or 501(c)(19).¹ That covers charities, social welfare organizations, labor and agricultural groups, business leagues, social clubs, and veterans’ organizations. California acknowledges these federal exemptions at the state level under Revenue and Taxation Code Section 23701, which is why an IRS-vetted organization can skip the full state application.²

Two situations rule out the short form. If the Franchise Tax Board previously revoked your California tax-exempt status, you must use the longer Form 3500 instead, even if the IRS has since reinstated your federal exemption. And if you never obtained a federal determination letter, 3500A is not an option — Form 3500 is the only path. The FTB also suggests considering Form 3500 when your California incorporation date is earlier than the effective date on your federal determination letter, because the state and federal exemption periods may not line up.¹

What to Gather Before You Start

The paperwork is deliberately light. You need the completed form and a copy of your IRS determination letter. You do not need to attach articles of incorporation, bylaws, or an operating agreement — the federal letter carries the substantive review.¹

Have these details in front of you before you open the form:

Your California corporation number or Secretary of State file number. The SOS assigns corporations a seven-digit number prefixed with “C.” LLCs and limited partnerships receive a 12-digit number instead.³
Your nine-digit Federal Employer Identification Number.
Your organization’s legal name exactly as it appears on the creating document. A mismatch between the form and your articles of incorporation is one of the most common reasons a submission stalls.
Gross receipts for up to four years. The form asks for total amounts received without subtracting costs, covering the current year and the three immediately preceding tax years the organization has existed. If you are less than a year old, provide projected receipts for the full year.

If the IRS previously revoked and then reinstated your federal exemption, bring three documents instead of one: the original IRS determination letter, the IRS revocation letter, and the current reinstatement determination letter.¹

Filling Out the Form

The form is two pages, divided into three parts. Download the current PDF from the Franchise Tax Board’s website.⁴

Part I: Entity Information

Enter the representative’s name, email, mailing address, and phone number. Line 1 asks whether the FTB has previously revoked the entity’s tax-exempt status. If you check “Yes,” stop — you need Form 3500. Line 2 asks whether the entity is a trust created by a will or written trust instrument. Line 3 asks for the date the organization was established, incorporated, organized, or began conducting business in California.

Part II: Organization and Group Exemption Details

Enter your California corporation or SOS file number, FEIN, legal name as shown on the creating document, web address, and street address. Line 4 is the gross receipts figures described above. Lines 5 and 6 handle group exemptions, which most standalone organizations can skip. A parent applying for a group exemption must attach the federal group determination letter along with a list of every California subordinate — each subordinate’s name, corporation number, FEIN, address, and date of affiliation. A subordinate applying on its own must include a copy of the parent’s IRS group ruling letter and a letter from the parent confirming the subordinate relationship.¹

Part III: Purpose and Activity

Check the boxes that match your organization’s exempt purpose and primary activities under the IRC section shown on your federal determination letter. The form groups these choices under each qualifying IRC section. A 501(c)(3) organization sees categories like charitable, educational, religious, scientific, literary, hospital, and prevention of cruelty to children or animals. A 501(c)(6) business league sees options like chamber of commerce, professional association, or board of trade. Match what you check to what your federal letter says rather than describing your activities in your own words.

An authorized officer, director, or trustee must sign the form with an original signature before you mail it. An authorized representative may sign instead if they hold a valid FTB 3520-BE (Business Entity Power of Attorney) or FTB 3520-PIT (Individual Power of Attorney).¹

Where to Mail It and What It Costs

Send the signed form and your federal determination letter to:

Exempt Organizations Unit MS F120
Franchise Tax Board
PO Box 1286
Rancho Cordova, CA 95741-1286¹

There is no filing fee for FTB 3500A. The full Form 3500 previously required a $25 application fee, but the FTB eliminated that fee for applications filed on or after January 1, 2021, so neither path costs anything under standard processing.⁵

Rush Processing

If your organization has a pending, verifiable grant of $3,000 or more that requires tax-exempt status to receive the funds, you can request rush processing. Rush is limited to organizations seeking exemption under Section 23701d (the state equivalent of 501(c)(3)) that are in good standing. Suspended organizations in active litigation can also request a rush if they provide court records. The fee is $40, or $56 if the organization is currently suspended. Before requesting a rush, make sure all missing returns are filed, outstanding balances are paid, and the Statement of Information with the Secretary of State is current.⁶

After You File

The FTB advises that processing may take several months.⁶ Once the FTB confirms your submission is complete, it sends an acknowledgment letter recognizing your organization’s federal tax exemption and specifying the effective date of the California exemption.¹ Keep that letter. It is the official proof of your state tax-exempt status for donors, grantmakers, and other state agencies.

If something is missing or unclear, expect a letter requesting more information. The three most common reasons a submission stalls are a missing or expired federal determination letter, a name mismatch between the form and the creating document, and checking “Yes” on the prior revocation question when Form 3500 should have been used instead.

Register With the Attorney General Separately

Filing FTB 3500A covers your Franchise Tax Board exemption and nothing else. California charitable organizations face a separate registration with the Attorney General’s Registry of Charities and Fundraisers. Under the Supervision of Trustees and Fundraisers for Charitable Purposes Act, every charitable corporation, unincorporated association, and charitable trustee holding property for charitable purposes must register using Form CT-1.⁷ The FTB warns that failing to register with the Attorney General’s office when required can jeopardize your tax-exempt status.⁸ Handle both registrations around the same time.

1
Franchise Tax Board. 2025 Instructions for Form FTB 3500A
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Taxes. Nonprofit/Exempt Organizations
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California Secretary of State. Business Search – Frequently Asked Questions
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Franchise Tax Board. FTB 3500A Submission of Exemption Request
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Franchise Tax Board. Tax-Exempt Organization Application Fee and Filing Fees Eliminated
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Franchise Tax Board. Charities and Nonprofits
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California Department of Justice. Initial Registration
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Franchise Tax Board. FTB 927 Publication – Introduction to Tax-Exempt Status