Specialist in Non-Profit Accounting, Audit and Tax
Certified public accounting practice focused solely on non-profit organizations.
The California Franchise Tax Board has conformed to the IRS requirement to file an electronic form. Now ALL NPOs, regardless of income, must file a form with the IRS and the Franchise Tax Board. If you are a 501(c)(3) or (c)(4), you must also file with the California Attorney General.
Also, since 2015, NPOs with gross receipts of $200,000 or more must file the 990 long form.
Upcoming tax filing deadlines include:
The date your NPO’s tax return is due is based on its FYE. See the table below.
Ending date of tax year
Initial return due date
Extended due date
If a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
BOE = Board of Equalization FTB = Franchise Tax Board FYE = fiscal year end IRS = Internal Revenue Service NPO = non-profit organization