Does a tax-exempt organization have to file FTB Form 199, California Exempt Organization Annual Information Return?
Private foundations must file Form 199 every year. The following types of organizations do not need to file Form 199: • Organizations other than private foundations with gross receipts normally less than $25,000. • Churches or religious orders. • Political organizations exempt under 23701r. • Pension trusts. • Education IRAs. • Qualified state tuition programs. • Government entities. Pub. 1068, Exempt Organizations – Requirements for Filing Returns and Paying Fees, provides detailed information about filing requirements.
