Application Exemption PDF Details

California Form 3500 (Application Exemption) is the primary document organizations use to apply for state tax-exempt status with the California Franchise Tax Board. The form requests your organization’s name, contact details, and structural information, including whether you operate as a foreign corporation, trust, or limited liability company. It also asks about your IRS tax-exempt status, governance structure, financial activities, fundraising history, and planned future activities.

Organizations filing for the first time must include a full narrative of their purposes and activities alongside detailed financial data. The Franchise Tax Board reviews this information against previously filed records before approving or denying the application. Processing time typically ranges from a few weeks to several months depending on the complexity of the application. See the official California Form 3500 page for the most current version of this document and additional filing guidance.

QuestionAnswer
Form NameApplication Exemption
Also known asCalifornia Form 3500, CA FTB 3500
Form Length20 pages
Fillable?No
Fillable fields0
Avg. time to fill out5 min
Filing AuthorityCalifornia Franchise Tax Board
Other namesapplication exemption fillable, application exemption online, application exemption marketplace

Form Preview Example

 

 

 

 

 

 

 

 

CALIFORNIA FORM

 

 

 

 

 

 

 

 

Exemption Application

 

 

 

 

3500

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Organization Information

 

 

 

 

 

 

 

California corporation number/California Secretary of State file number

FEIN

 

 

 

 

 

 

 

 

 

 

Name of organization as shown in the organization’s creating document

 

Web address

 

 

 

 

 

 

 

 

 

Street address (suite, room, or PMB no.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

State

 

ZIP code

 

 

 

 

 

 

 

 

 

 

Telephone

 

Second telephone

 

Fax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Representative Information

 

 

 

 

 

 

 

Name of representative

 

Email address

 

 

 

 

 

 

 

 

Street address (suite, room, or PMB no.)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City

 

 

 

State

 

ZIP code

 

 

 

 

 

 

 

 

 

 

Telephone

 

Second telephone

 

Fax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General Questions

 

 

 

 

 

 

 

Part I

Organizational Structure

 

 

 

 

 

 

 

If the listed documents are not provided, the organization’s request for exemption will be delayed, or denied . Copies are acceptable .

1

.Is this a foreign corporation?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.□. .Yes. . 1

□No

 

 

See General Information F, Foreign Corporations .

 

 

 

 

2

Is this a trust?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

□Yes

□No

 

See General Information H, Trusts .

 

 

 

 

3

Is this a limited liability company (LLC)?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

.□. Yes. . .

□. .No

 

See General Information I, Limited Liability Companies .

 

 

 

 

a Is the parent organization a nonprofit organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □. .Yes. . .□. No. . . . . . .

If “Yes,” enter parent’s employer identification number (EIN) ___________________

If “No,” STOP, the LLC does not qualify for California tax-exempt status .

4 Are you currently tax-exempt with the Internal Revenue Service? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □. Yes. . . .□. No. . . . . . .

5 Are you applying for group exemption? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □. . Yes. . . . □. 5No See General Information L, Group Exemption .

Mail form FTB 3500 to: EXEMPT ORGANIZATIONS UNIT MS F120, FRANCHISE TAX BOARD, PO BOX 1286, RANCHO CORDOVA, CA 95741-1286 .

Under penalties of perjury, I declare that I have examined this application, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.

DATE

SIGNATURE OF OFFICER OR REPRESENTATIVE

TITLE

7221213

FTB 3500 2021 Side 1

If “No,” explain why the organization is not planning any activities .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Organization name: __________________________

Corp number/CA SOS file number:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part II Narrative of Activities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

Was the organization’s California tax-exempt status previously revoked?

. . . . . . . . . . . . . . . . . . . . .

. . . . . . .

. . □. Yes. .

.

.□. No. . . . . 1

 

If “No,” the organization may qualify to file form FTB 3500A, Submission of Exemption Request . For more information, get form FTB 3500A .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

Enter the California Revenue and Taxation Code (R&TC) section that best fits the organization’s purpose/activity

 

 

 

 

 

 

 

 

 

 

 

 

See the Exempt Classification Chart on page 6

. . . . . . . . . . . . . . . . . . . . .

. . R&TC. . . . Section. . . . 23701. . . .

. . 2

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Enter the date the organization formed

. . . . . . . . . . . . . . . . . . . . .

. . . . . ./ .

. .

. / . .

. . . . . . 3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

mm /

dd

/

 

yyyy

4What is the organization’s annual accounting period ending?

(must end on the last day of the calendar or fiscal year) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 . . . . . / . . . . . . . . .

mm / dd

5What is the primary purpose of the organization?

 

 

 

 

 

 

 

6

Is the organization currently conducting, or plan to conduct activities?

. 6. .

□. .Yes. . . □. No

 

If “Yes,” enter the date the activities began, or will begin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . /.

. .

. ./

 

mm /

dd

 

/

yyyy

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Side 2 FTB 3500 2021

7222213

 

 

 

 

Organization name: __________________________

Corp number/CA SOS file number:

Part II Narrative of Activities (continued)

7Describe the organization’s past, present, and planned activities below. Do not merely refer to or repeat the language in the organizational document . List each activity separately, in the order of importance based on the relative time and other resources devoted to the activity. Indicate the percentage of time for each activity. Each description should include a:

a Detailed description of the activity, including its purpose and how it furthers the organization’s exempt purpose . b Detailed description of when the activity was or will be initiated .

c Detailed description of where and by whom the activity will be conducted .

7223213

FTB 3500 2021 Side 3

 

 

 

 

Organization name: __________________________

Corp number/CA SOS file number:

Part III Financial Data

1a Has the organization filed the Form 199, California Exempt Organization Annual Information Return, for the current

and prior years?

1a □Yes

□No

b Has the organization filed the FTB 199N, California e-Postcard, for the current and prior years?

. . . □1bYes

□No

We will review information reported on previously filed Form 199 to determine exemption eligibility. If the FTB 199Ns were filed or no returns were filed, attach a detailed income and expense statement for the current year and three previous years . If you are not yet active, attach a proposed budget covering the next four years .

Part IV Officers, Directors, and Trustees

1List names, titles, and mailing addresses of all officers, directors, and trustees whether or not compensation is or will be paid . For each person listed, state their total annual compensation, or proposed compensation, for all services to the organization, whether as an officer, employee, or other position . Use actual figures, if available . Enter “none” if no compensation is or will be paid . If additional space is needed, attach a separate sheet .

Name

Title

Mailing Address

Compensation Amount (annual actual or estimated)

2Will any incorporator, founder, board member or other person(s) or entity:

 

a Share any facilities with the organization?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. a.

. □. Yes. .

. .□. No

 

b Rent, sell, or transfer property to this organization?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

□Yes

□No

 

c Be compensated for services other than performing as a board member or employee?

.

c

□Yes

□No

 

 

 

 

 

 

 

 

 

 

 

 

Part V

History

 

 

 

 

 

 

 

 

 

 

 

 

 

 

. . . . .

1 Has the organization been issued any previous California ID number?

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. .□. Yes. .

. □. .No.

 

 

 

 

 

 

 

 

 

2

Was this organization’s exemption previously revoked by the Internal Revenue Service?

. □. .Yes. .

. □. No. . 2

 

If “Yes,” enter date revoked

 

 

 

 

mm

/

 

dd

/

 

yyyy

 

Part VI

Fund Raising

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

Does or will the organization participate in fund-raising activities? . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . .

.

.

. .□. .Yes. □. 1No. .

 

If “Yes,” check all the fund-raising programs the organization conducts, or will conduct .

 

 

 

 

 

 

 

 

 

□ Mail solicitations

□ Phone solicitations

 

 

 

 

 

 

 

 

 

□ Email solicitations

□ Accept donations on the organization’s website

 

 

 

 

 

 

 

 

 

□ Personal solicitations

□ Receive donations from another organization’s website

 

 

 

 

 

 

□ Vehicle, boat, plane, or similar donations

□ Government grant solicitations

 

 

 

 

 

 

 

 

 

□ Foundation grant solicitations

□ Other - Attach description

 

 

 

 

 

 

 

 

Side 4 FTB 3500 2021

7224213

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Organization name: __________________________

Corp number/CA SOS file number:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Part VII Specific Activities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

Does the organization conduct any gaming activities (bingo, raffles, etc .) .

. . . . . . . . . . . . . . . . . . . . . . .

. . .

. . . . . . . . .

.

. .

.

. .

.

 

1 □Yes □No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

Does the organization lease property from others?

. . . . . . . . . . . . . . . . . .

. .

. . . . .

. . .

.

.

.

.

. .

 

. . .□. Yes. . . .

□. . No. 2

 

If “Yes,” attach copy of lease agreement .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

Does the organization lease property to others?

. . . . . . . . . . . . . . . . . . . . . . .

.

.

.

.

.

.

. . □. Yes. . .

.□. No

 

If “Yes,” attach copy of lease agreement .

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

Does or will the organization publish, sell, or distribute any literature? . . .

. . . . . . . . . . . . . . . . . . . . . .

. . .

. . . . . .

. . .

.

. .

.

. .

.

.

4 □Yes

□No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5

Does or will the organization own, or have rights in music, literature, tapes, artworks, choreography, scientific discoveries,

 

 

 

 

 

 

. . □. Yes. . .

.□. No

 

or other intellectual property?

. . . . . . . . . . . . . . . . . . . . . . .

.

.

.

.

.

.

6Does or will the organization accept contributions of real property, conservation easements, closely held securities, intellectual

property such as patents, trademarks, and copyrights, works of music or art licenses, royalties, automobiles, boats, planes, or

other vehicles, or collectibles of any type? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . □. Yes. . . .□. No. . . . . . .

7Does or will the organization operate outside of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .□. Yes. . . □. .No. . . . . . .

7225213

FTB 3500 2021 Side 5

How to Edit Application Exemption Online for Free

Our PDF editor is designed to make completing official forms as straightforward as possible. Follow the steps below to fill out, edit, and download your Application Exemption form.

Step 1: Click the "Get Form" button to open the form in our online editor.

Step 2: Use the editing tools to fill in all required fields. You can add text, check boxes, insert signatures, highlight sections, and delete unused areas.

Complete the required fields in each part of the form:

writing exemption shared responsibility stage 1

In Part I (General Questions), answer whether your organization is a foreign corporation, trust, or limited liability company. Indicate your current tax-exempt status with the IRS and whether you are applying for group exemption.

exemption shared responsibility General Questions Part I form to fill

In Part II (Narrative of Activities), describe your organization’s activities, California connection, and annual revenue. Include the date the organization was formed and its primary purpose.

exemption shared responsibility Part II Narrative of Activities fields to fill

If your organization previously qualified for exemption, provide the date. If not, explain why it has not yet qualified.

part 4 to filling out exemption shared responsibility

In the final section, provide your organization’s full name, corporate number (CA SOS file number), and a detailed description of past and planned activities.

exemption shared responsibility final section fields to fill out

Step 3: Click the "Done" button to save your completed form. The file is ready to download to your device.

Step 4: Save at least two copies of the completed form for your records before submitting to the California Franchise Tax Board.

Frequently Asked Questions

What is the Application Exemption form used for?

The Application Exemption form (California Form 3500) is used by organizations to apply for state income tax-exempt status with the California Franchise Tax Board. It is required for nonprofits, charitable foundations, and other qualifying organizations in California.

Who needs to file California Form 3500?

Nonprofit corporations, charitable organizations, religious groups, scientific institutions, and educational entities in California must file Form 3500 if they want exemption from California state income taxes. Organizations that already have IRS federal exempt status still need to apply separately at the state level.

How long does the review process take?

The California Franchise Tax Board typically processes applications within a few weeks to several months. Applications requiring additional documentation or clarification may take longer. Complete all required sections accurately to avoid unnecessary delays.

Can I submit the form online?

The California Franchise Tax Board accepts Form 3500 by mail. Use our free PDF editor to complete, sign, and print your form before mailing it to the FTB. This ensures all fields are filled in clearly and accurately.

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