Form FTB 3500 at a glance
What it is: Form FTB 3500 is the California Exemption Application.
Who signs: Enter the date and title, and sign as the officer, director, trustee, or authorized representative.
What to bring and attach to Form FTB 3500
Information reported on previously filed Form 199s is reviewed 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.
A filled-in Form FTB 3500 example: a community garden applies for exemption
How to fill out Form FTB 3500, box by box
Organization Information
Enter the California corporation number or California Secretary of State file number, the FEIN, the name of the organization as shown in the organization's creating document, and the web address.
Enter the street address (suite, room, or PMB no.), the city, state, and ZIP code, the telephone, the second telephone, and the fax.
Representative Information
Enter the name of the representative, the email address, and the firm name.
Then enter the street address (suite, room, or PMB no.), city, state, ZIP code, telephone, second telephone, and fax.
Part I Organizational Structure
1 Is this a foreign corporation? Mark Yes or No.
2 Is this a trust? Mark Yes or No.
3 Is this a limited liability company (LLC)? Mark Yes or No.
If 3 is Yes, mark Yes or No: 3a Is the parent organization a nonprofit organization? 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? Mark Yes or No.
5 Are you applying for group exemption? Mark Yes or No.
Signature of officer, director, trustee, or authorized representative
The officer, director, trustee, or authorized representative declares under penalties of perjury that they have examined this application, including accompanying schedules and statements, and to the best of their knowledge and belief, it is true, correct, and complete.
More rules for Form FTB 3500
Enter the organization name and the corp number or CA SOS file number.
1 Was the organization's California tax-exempt status previously revoked? Mark Yes or No. If "No," the organization may qualify to file form FTB 3500A, Submission of Exemption Request. For more information, get form FTB 3500A.
In 2, enter the California Revenue and Taxation Code (R&TC) section that best fits the organization's purpose/activity, after R&TC Section 23701.
In 3, enter the date the organization formed (mm/dd/yyyy).
In 4, enter the organization's annual accounting period ending (mm/dd); it must end on the last day of the calendar or fiscal year.
In 5, enter the primary purpose of the organization.
6 Is the organization currently conducting, or plan to conduct activities? Mark Yes or No. If "Yes," enter the date the activities began, or will begin (mm/dd/yyyy). If "No," explain why the organization is not planning any activities.
In 7, describe the organization's past, present, and planned activities. 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 detailed description of the activity, including its purpose and how it furthers the organization's exempt purpose, a detailed description of when the activity was or will be initiated, and a detailed description of where and by whom the activity will be conducted.
1a Has the organization filed the Form 199, California Exempt Organization Annual Information Return, for the current and prior years? Mark Yes or No.
1b Has the organization filed the FTB 199N, California e-Postcard, for the current and prior years? Mark Yes or No.
List 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.
2 Will any incorporator, founder, board member or other person(s) or entity share any facilities with the organization (2a), rent, sell, or transfer property to this organization (2b), or be compensated for services other than performing as a board member or employee (2c)? Mark Yes or No for each.
Part V History. 1 Has the organization been issued any previous California ID number? Mark Yes or No.
2 Was this organization's exemption previously revoked by the Internal Revenue Service? Mark Yes or No. If "Yes," enter date revoked (mm/dd/yyyy).
1 Does or will the organization participate in fund-raising activities? Mark Yes or No. 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, or Other - Attach description.
Part VII Specific Activities. 1 Does the organization conduct any gaming activities (bingo, raffles, etc.) Mark Yes or No.
2 Does the organization lease property from others? 3 Does the organization lease property to others? Mark Yes or No for each. If "Yes," attach copy of lease agreement.
4 Does or will the organization publish, sell, or distribute any literature? Mark Yes or No.
5 Does or will the organization own, or have rights in music, literature, tapes, artworks, choreography, scientific discoveries, or other intellectual property? Mark Yes or No.
6 Does 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? Mark Yes or No.
7 Does or will the organization operate outside of the United States? Mark Yes or No.
Common questions about Form FTB 3500
Where do I file it?
Mail form FTB 3500 to: Exempt Organizations Unit MS F120, Franchise Tax Board, PO Box 1286, Rancho Cordova, CA 95741-1286.
Sources
[1] Form FTB 3500 (2025), Exemption Application, California Franchise Tax Board (the Official source link on this page).
