The California Franchise Tax Board now requires small nonprofits (those with normal gross receipts of $25,000 or less) to file the 199N e-postcard. This is an annual filing beginning with tax year 2010. This e-Postcard is a very short tax form that is similar to the Form 990-N, which is already required to be filed with the IRS. To complete the 199N you will need the following information:
- Employer identification number (EIN), also known as a Taxpayer Identification Number (TIN)).
- Tax year
- Legal name and mailing address of the Organization
- Any other names the organization uses
- Name and address of a principal officer
- Web site address if the organization has one
- Confirmation that the organization’s annual gross receipts are normally $25,000 or less ($50,000 for tax years ending on or after December 31, 2010)
Please note: if your nonprofit is no longer in business and has (or is) terminating businesses you will need to provide a statement to that affect to the Franchise Tax Board.