Nonprofit Corporation - FTB Abatement

Nonprofit Voluntarily Dissolve/Surrender with an FTB Abatement

If the corporation would like to take action voluntarily to dissolve or surrender the nonprofit corporation, visit the California Franchise Tax Board's (FTB) Forms and Publications webpage and download FTB Form 3502 titled, Nonprofit Corporation Request for Pre-Dissolution Tax Abatement, and the accompanying instructions to begin the process of voluntary abatement with the California Franchise Tax Board.

Please note, once the corporation has taken the necessary steps with the California Franchise Tax Board, the corporation must complete the voluntary dissolution/surrender process with the California Secretary of State by submitting the following documents for filing:

California Nonprofit Corporations:

  1. Secretary of State Certificate of Dissolution – Nonprofit (Form DISS NP) and if applicable, Certificate of Election to Wind Up and Dissolve – Nonprofit (Form ELEC NP). Important: Read all form instructions before completing the form(s).
  2. A copy of the Franchise Tax Board Approval of Request for Pre-Dissolution Tax Abatement letter; AND
  3. A copy of a letter from the California Attorney General's office that either waives objections to the distribution of the corporation’s assets or confirms that the corporation has no assets, that accompanies the Franchise Tax Board approval letter if the entity is a public benefit or religious nonprofit corporation.

Registered Foreign Nonprofit Corporations:

  1. Secretary of State Certificate of Surrender (Form SURC). Important: Read all form instructions before completing the form.
  2. A copy of the Franchise Tax Board Approval of Request for Pre-Dissolution Tax Abatement letter; AND
  3. A copy of a letter from the California Attorney General's office that either waives objections to the distribution of the corporation’s assets or confirms that the corporation has no assets, that accompanies the Franchise Tax Board approval letter if the entity is a public benefit or religious nonprofit corporation.