Nonprofit Corporation - FTB Administrative Dissolution/Surrender Notice

Background

Effective January 1, 2016, California nonprofit public benefit, mutual benefit, religious, and registered foreign nonprofit corporations are subject to the Franchise Tax Board (FTB) administrative dissolution (California nonprofit corporations) or administrative surrender (registered foreign nonprofit corporations) if the entity’s corporate powers have been suspended or forfeited by the California Franchise Tax Board for at least 48 continuous months.

Once initiated by the California Franchise Tax Board, the nonprofit corporation has 60 calendar days to act before the corporation administratively is dissolved/surrendered permanently.

Notice of Pending Administrative Dissolution/Surrender

Each entity identified below by name and file number on the downloadable and searchable list(s), has 60 calendar days from the date the notice was posted to provide a written objection to the Franchise Tax Board and resolve their suspension/forfeiture or the entity will be administratively dissolved/surrendered.

The Pending FTB Administrative Dissolution/Surrender file was posted on March 1, 2017, and includes:

  • Corporation name on record with the California Secretary of State;
  • Corporation file number issued by the California Secretary of State. Note: The number provided in the notice is the FTB tax identification number (e.g., "0128060/000"). The number in the example appears on the records of the California Secretary of State as "C0128060."

To search the list, simply click the link or download the electronic file, above. If using Adobe Reader, to search the document:

  1. Open the document.
  2. Click Find in the Edit menu.
  3. Type the exact name of your entity or Secretary of State (SOS) corporation file number.
  4. Click Next or press the Enter key.
  5. If your entity name is listed in the document, review the available options below.

If you have difficulty viewing the file, visit the SOS Website Help for assistance.

If no action is taken, the nonprofit corporation will be dissolved/surrendered administratively, effective 60 calendar days from the date the notice was posted above.

How to avoid Administrative Dissolution/Surrender

Option 1 – Pay and Return to Active Status

  • The corporation must pay or satisfy all accrued taxes, penalties, and interest with the California Franchise Tax Board; AND
  • The corporation must have a current Statement of Information on file with the California Secretary of State (Form SI-100 for California nonprofit corporations; Form SI-550 for registered foreign nonprofit corporations).

Option 2 – Submit an Objection and Get a 90-Day Extension

The corporation may extend the 60 calendar day period by submitting a written objection to the administrative dissolution/surrender with the California Franchise Tax Board. Objections can be mailed to:

Exempt Organizations Unit MS F120
Franchise Tax Board
PO Box 1286
Rancho Cordova, CA 95741-1286

Upon receipt, the corporation will be given an additional 90 calendar days from when the California Franchise Tax Board receives the objection to resolve the situation before the entity is administratively dissolved/surrendered.

Please contact the Franchise Tax Board’s Exempt Organizations Unit at (916) 845-4171 weekdays, 7:00 a.m. to 4:30 p.m., excluding state holidays, with any questions.