Instructions For Form 199 (Page 2 of 4) in pdf

•

An organization operated, supervised, or

or access the California Secretary of State’s

good standing on the original due date of the

controlled by or in connection with an

Website at:

return will not be given an extension of time to file.

exclusively religious organization.

6. Form RRF-1, Registration/Renewal Fee report,

If the return is not filed and/or the filing fee paid by

Note: Organizations required to file Form 199 but

must be filed if the organization is organized

the extended due date, penalties, additional fees,

not required to pay the filing fee must check the

for public benefit purposes. R&TC

and interest may be imposed as explained in

box at Question C on Form 199, Side 1.

Section 23703 requires the FTB to disallow

General Instruction L, Penalties. See General

exemption and assess the minimum tax for any

Instruction F, Payment of Filing Fee, for which

G Miscellaneous Forms to

year(s) in which the organization fails to

organizations are required to pay the filing fee, and

properly file this form. The FTB has no

the amount of the fee, if applicable.

File

authority to reinstate exemption or cancel the

L Penalties

tax except as directed by the California

1. Form 109, California Exempt Organization

Registry of Charitable Trusts.

Business Income Tax Return, must be filed by:

Failure to File a Timely Return — An organization

For more information, contact the California

that fails to file the return on or before the original

•

Exempt organizations, when gross income

Attorney General’s Office:

due date, or extended due date, is assessed a

derived from unrelated business is $1,000

penalty of $5 for each month, or part of the month,

or more. (Form 109 must be filed whether

REGISTRY OF CHARITABLE TRUSTS

the return is late. If the return is not filed by the

or not Form 199 is filed.)

PO BOX 903447

extended due date, the automatic extension will

SACRAMENTO CA 94203-4470

Exception. Political organizations (exempt

not apply. The penalty may not exceed $40.

TELEPHONE: (916) 445-2023

under R&TC Section 23701r), homeowners’

FAX: (916) 446-3651

Note: Organizations exempt from the $10 filing fee

associations (exempt under R&TC

are not exempt from this penalty. See General

Section 23701t), and organizations

H Entity Information

Instruction F, Payment of Filing Fee.

controlled by the state or other governmen-

tal municipalities are not required to file

To allow the FTB to properly process this form, you

Late Payment of Fee — An organization that fails

Form 109.

must enter a California corporation number or

to pay the $10 filing fee by the original due date,

•

Stock bonus, pension, or profit sharing

federal employer identification number (FEIN) in

or extended due date, is assessed an additional

trusts exempt under R&TC Section 17631

the boxes provided. If you received a preaddressed

filing fee of $15.

with unrelated business income of $1,000

label attach it on the front of Form 199. If any

Failure to Furnish Information — In the case of a

or more.

information on the label is incorrect, draw a single

private foundation, the FTB may make a written

line through it and enter the correct information.

2. Form 100, Corporation Franchise or Income

demand that a delinquent return or foundation

Tax Return, must be filed by:

If you did not receive a preaddressed label, copy

report be filed within a reasonable amount of time

the information exactly as shown on your

after mailing a demand notice. The person who

•

Political organizations (exempt under

exemption letter.

fails to file after such demand is subject to a

R&TC Section 23701r) with taxable income

penalty of $5 for each month, or part of the month,

in excess of $100. There is no requirement

Signature

(not to exceed $25) after the period expires. The

to file Form 199;

penalty is in addition to the late filing penalty

•

Homeowners’ associations (exempt under

Corporations and Associations — The return

described above.

R&TC Section 23701t) with homeowners’

must be signed by a corporate officer such as the

association nonexempt gross income in

Waiver — The law provides the FTB with the

president, vice president, treasurer, assistant

excess of $100. Form 100 must be filed

authority to waive the above penalties and late

treasurer, chief accounting officer, or trustee. In

whether or not Form 199 is required to be

payment fee if it is shown that the failure was due

the case of homeowners’ association, a person

filed. See General Instruction D,

to reasonable cause and not due to willful neglect.

who has similar authority and who is authorized to

Homeowners’ Associations; and

sign must sign the return.

Suspension/Revocation — The corporate rights,

•

Some mutual and cooperative organiza-

powers, and privileges may be suspended, or the

Trusts — The return must be signed by the

tions that are exempt under federal law but

exemption from tax may be revoked, for failure to

individual fiduciary or by the authorized officer of

not exempt under California law.

file a return or pay the filing fee, penalties, or

the trust receiving or having custody or control

3. Form 565, Partnership Return of Income, must

interest.

and management of the income of the trust. If two

be completed by all religious or apostolic

or more individuals act jointly as fiduciaries, the

M Group Return

organizations described in R&TC

return may be signed by any one of them.

Section 23701k, and attached to Form 199.

Note: A receiver, trustee, or assignee must sign

A central or parent organization may file a group

4. The federal Form 1099 series, Information

any return that must be filed on behalf of the

return for organizations that:

Return, and Form 596, Annual Summary and

organization.

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Are tax-exempt under a group exemption letter

Transmittal of Information Returns, must be

that is still in effect;

J When and Where to File

filed to report payments of compensation that

•

Are affiliated with the central organization at

are not subject to income tax withholding and

File Form 199 by the 15th day of the 5th month

the time its annual accounting period ends;

are $600 or more to any one recipient during

after the accounting period ends.

•

Are subject to the central organization’s general

the year. These payments include dividends,

supervision or control; and

interest, rents, royalties, annuities, etc. Every

If payment is included with the completed form,

•

Have the same accounting period as the central

organization which makes these payments in

mail it to:

organization.

the course of a trade or business, which for

FRANCHISE TAX BOARD

this purpose includes all exempt functions, is

The first group return filed should include a list of

PO BOX 942857

required to file these forms.

names, current addresses, and California corporate

SACRAMENTO CA 94257-0701

or association numbers (if assigned) or FEINs of

5. Statement by Domestic Non Profit Corporation

Include the California corporation number and

all of the subordinates. Thereafter, only a listing of

or Statement by Foreign Non Profit Corpora-

2000 Form 199 on the check or money order.

the subordinates deleted or added, or a statement

tion. An annual statement of officers must be

If payment is not required with the completed

that there was no change from the previous year

filed with the California Office of the Secretary

form, mail it to:

needs to be attached to the return.

of State by all corporations and exempt

organizations incorporated or qualified in

FRANCHISE TAX BOARD

Note: A separate form FTB 3500, Exemption

California.

PO BOX 942857

Application, must be filed on behalf of the group

SACRAMENTO CA 94257-0700

and approved before a group return may be filed.

R&TC Section 19141 requires the FTB to

assess a penalty for failure to file a statement

Note: If you are sending more than one return, use

N Questions About Filing

of officers. The FTB has no authority to waive

separate envelopes and separate checks or money

this penalty except as directed by the California

orders to make sure that the returns and payments

If you need further information, write to:

Secretary of State’s Office.

are processed correctly.

FRANCHISE TAX BOARD

For more information regarding the Statement

PO BOX 942857

K Extension of Time to File

of Officers, contact:

SACRAMENTO CA 94257-0540

If Form 199 cannot be filed by the 15th day of the

CALIFORNIA SECRETARY OF STATE

Or, call (916) 845-4171, or see the last page of

5th month after the accounting period ends, the

PO BOX 944230

these instructions for telephone assistance and the

exempt organization has an additional seven

SACRAMENTO CA 94244-0230

FTB Internet address.

months to file without filing a written request for

TELEPHONE: (916) 653-1742

extension. However, an organization that is not in

Page 2 Form 199 Instructions 2000

Instructions For Form 199 Page 2

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