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Exempt Organizations Webpage Contact Information Exempt Organizations Filing and Compliance General Information FTB 932 (REV 01-2013) Application Process To receive tax-exempt status in California, an organization must file one of the following with the Franchise Tax Board: Form 3500, Exemption Application. Form 3500A, Submission of Exemption Request, with a copy of the Internal Revenue Service (IRS) exempt determination letter under Internal Revenue Code (IRC) Section 501(c)(3). C.

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