California Form 3509 - Political Or Legislative Activities By Section 23701d Organizations - 2012 Page 2
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1
2Instructions for Form FTB 3509
Political or Legislative Activities by Section 23701d Organizations
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2009, and to the California Revenue and Taxation Code (R&TC).
General Information
C
Making the Election
E
Where to File
In general, for taxable years beginning
Organizations with R&TC 23701d tax-exempt
Attach form FTB 3509 to Form 199, Exempt
January 1, 2010, and after California law
status will lose their tax-exemption and their
Organization Annual Information Return.
conforms to the Internal Revenue Code (IRC)
qualification to receive deductible charitable
If FTB 199N, California e-Postcard is filed, mail
as of January 1, 2009. However, there are
contributions if a substantial part of its
form FTB 3509 to:
continuing differences between California
activities consists of carrying on propaganda
EXEMPT ORGANIZATIONS UNIT MS F120
and federal law. When California conforms
or otherwise attempting to influence
FRANCHISE TAX BOARD
to federal tax law changes, we do not always
legislation. Eligible organizations may elect
PO BOX 1286
adopt all the changes made at the federal level.
to make limited expenditures to influence
RANCHO CORDOVA CA 95741-1286
For more information, go to ftb.ca.gov and
legislation.
search for conformity. Additional information
If you have questions regarding form FTB 3509
An eligible organization is permitted to make
can be found in FTB Pub. 1001, Supplemental
call 916.845.4171 from 7 a.m. to 4:30 p.m.
limited expenditures if it is not a disqualified
Guidelines to California Adjustments, the
weekdays, except state holidays.
organization. A disqualified organization is a
instructions for California Schedule CA
church, a private foundation, or an affiliated
(540 or 540NR), and the Business Entity tax
organization. Get federal form 5768 for more
booklets.
information.
The instructions provided with California tax
The election is made at the federal level by
forms are a summary of California tax law
filing federal Form 5768. Once made, the
and are only intended to aid taxpayers in
election is effective for each succeeding taxable
preparing their state income tax returns. We
year until the election is revoked. Attach a copy
include information that is most useful to the
of federal Form 5768 to form FTB 3509 in the
greatest number of taxpayers in the limited
taxable year the election or revocation is made.
space available. It is not possible to include
The organization must file form FTB 3509, for
all requirements of the California Revenue
each taxable year that political or legislative
and Taxation Code (R&TC) in the tax booklets.
activities are conducted, until the election is
Taxpayers should not consider the tax booklets
revoked.
as authoritative law.
D
Definitions
A
Purpose
Candidate for Public Office means an
The purpose of form FTB 3509, Political
individual who offers himself or herself, or
or Legislative Activities by Section 23701d
is proposed by others, as a contestant for an
Organizations, is to declare political or
elective public office, whether the office is
legislative activities carried out by a R&TC
national, state, or local.
Section 23701d tax-exempt organization.
Participation or intervention in a political
B
Who Must File
campaign means the publication or
distribution of written or printed statements or
File form FTB 3509 if, during the taxable year,
the making of oral statements on behalf of or
the organization:
in opposition to such a candidate.
• Participated or intervened in any political
Influencing legislation means contacting,
campaign on behalf of any elective public
or urging the public to contact members
office.
of a legislative body for the purpose of
• Contributed funds to support or oppose
proposing, supporting, or opposing legislation
any individual public office candidate or any
or advocating the adoption or rejection of
organizations formed to support or oppose
legislation.
a public office candidate.
Legislation means action by the U.S. Congress,
• Attempted to influence any national, state,
by any state legislature, by any local elected
or local legislation or ballot measure.
or appointed officials or similar governing
• Filed a federal election Form 5768, Election/
body, or by the public in a referendum,
Revocation of Election by an Eligible
initiative, constitutional amendment, or similar
Section 501(c)(3) Organization to Make
procedure.
Expenditures to Influence Legislation.
Page 2 FTB 3509 Instructions 2012
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