Tax Education
Nonprofit, Exempt, & Faith-Based Organizations
Starting a Nonprofit
- Guide for Charities
- Tax Information for Charities & Other Non-Profits
- Tax Tips for Nonprofit Organizations (Pub 18)
- Introduction to Tax-Exempt Status (FTB Pub 927)
- Charitable Organizations (Regulation 1570)
- Applying for 501(c)(3) Tax-Exempt status (IRS Pub 4220)
- Compliance Guide for 501(c)(3) Public Charities (IRS Pub 4221-PC)
- Compliance Guide for 501(c)(3) Private Foundations (IRS Pub 4221-PF)
- Registration of Unincorporated Nonprofit Association
Dissolving a Nonprofit
Tax-Exempt
- Introduction to Tax-Exempt Status (FTB Pub 927)
- Tax-Exempt Status for Your Organization (IRS Pub 557)
- Guidelines for Homeowners’ Associations (FTB Pub 1028)
- Tax on Unrelated Business Income of Exempt Organizations (IRS Pub 598)
- Exempt Organization Business Income Tax Booklet (FTB Pub 109)
- Stay Exempt–Tax Basics for Exempt Organizations
Faith-based & Veterans
Nonprofit Organization Functions
Selling Something – Even Temporarily
- Do You Need a Seller's Permit? (Pub 107)
- Sales and Use Taxes: Tax Expenditures (Pub 61)
- Consignment Sales (Pub 114)
- Operators of Swap Meets, Flea Markets, or Special Events (Pub 111)
- Are Your Internet Sales Taxable? (Pub 109)
- Sales for Resale (Pub 103)
- District Taxes and Sales Delivered in California (Pub 105)
Buying Something
Raising Funds
- Charitable Contributions (IRS Pub 526)
- Charitable Contributions – Substantiation and Disclosure Requirements (IRS Pub 1771)
- Gaming Publication for Tax-Exempt Organizations (IRS Pub 3079)
- A Charity's Guide to Vehicle Donations (IRS Pub 4302)
- A Donor's Guide to Vehicle Donations (IRS Pub 4303)
- Raffles
Paying Your Taxes
- Electronic Choices to Pay All Your Federal Taxes (IRS Pub 966)
- e-Postcard – New Filing Requirements (IRS Pub 4619)
- Exempt Organizations – Requirements for Filing Returns & Paying Filing Fees (FTB Pub 1068)
- California Exempt Organization Annual Information Return (FTB Form 199)
Using, Owning, or Renting Property
- County Assessors and Contact Information
- Irrevocable Dedication and Dissolution Language (Property Tax Rule 143)
- Frequently Asked Questions for Property Tax Exemptions
- List of Eligible Organizations Holding Organizational Clearance Certificates
- Claim for Organizational Clearance Certificate (BOE 277)
- Claim for Supplemental Clearance Certificate (BOE 277-L1)
- Property Tax Exemptions for Religious Organizations (Pub 48)
- Property Tax Welfare Exemption (Pub 149)
- Assessors' Handbook: AH267: Welfare, Church, and Religious Exemptions
Having Employees
- Selection of Financing Method by a Nonprofit Organization – DE 1SNP
- Information Sheet: Payroll Taxes – DE 8714E
- Information Sheet: Nonprofit and/or Public Entities – DE 231NP
- Information Sheet: Specialized Coverage (Elective Coverage for Exempt Workers) – DE 231SC
- Potential Liability for Unemployment Insurance Benefits When Electing the Reimbursable Method of Financing – DE 1378F
- Application for Unemployment and Disability Insurance Elective Coverage – DE 1378