Nonprofit & Exempt Publications
On this page, there are quick links to publications you may find useful regarding your California nonprofit of faith-based organization obligations.
Nonprofit Organization Types
Starting a Nonprofit
- Guide for Charities
- Tax Information for Charities & Other Non-Profits
- Tax Tips for Nonprofit Organizations (Pub 18)
- Nonprofit Doesn’t Mean Tax Exempt (FTB Pub 927)
- Charitable Organizations (Regulation 1570)
- Applying for c 3 status (IRS Pub 4220)
- Compliance Guide for 501c(3) Public Charities (IRS Pub 4221PC)
- Compliance Guide for 501c(3) Private Foundations (IRS Pub 4221PF)
- Registration of Unincorporated Nonprofit Association
Dissolving a Nonprofit
Tax Exempt
- Overview of Exempt Organizations (FTB Pub 927)
- Tax-Exempt Status for Your Organizations (IRS Pub 557)
- Guidelines for Homeowners’ Associations (FTB Pub 1028)
- Tax on Related Business Income of Exempt Organizations (IRS Pub 598)
- Exempt Organization Business Income Tax Booklet (FTB Pub 109)
- Exempt Organizations Products & Services Navigator (IRS Pub 4630)
Faith-based & Veterans
Nonprofit Organization Functions
Selling Something – Even Temporarily
- Do You Need a Seller's Permit? (Pub 107)
- Sales and Use Taxes: Exemptions and Exclusions (Pub 61)
- Resale Certificate Tips (Pub 42)
- Consignment Sales (Pub 114)
- Operators of Swap Meets, Flea Markets and Special Events (Pub 111)
- Are Your Internet Sales Taxable? (Pub 109)
- Consumer Sales and Use Tax Questions (Pub 53-A)
- Sales and Use Tax Questions for the Business Person (Pub 53-B)
- Sales for Resale (Pub 103)
- District Taxes and Delivered Services (Pub 105)
Buying Something
- California Use Tax Basics (Pub 110)
- Sales and Use Taxes: Exemptions and Exclusions (Pub 61)
- Consumer Sales and Use Tax Questions (Pub 53-A)
- Sales and Use Tax Questions for the Business Person (Pub 53-B)
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) instructions
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
- Claim for Supplemental Clearance Certificate
- Claim form 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
