Franchise Tax Board (FTB)


Tax Exemption Letter

Federal determination letter that shows tax exemption under Internal Revenue Code (mc) Section 501(c)(3). Under California law, F}evenue and Taxation Code (R&TC) Section 23701 provides that an organization is exempt from taxes imposed under Part 11 upon submission of the federal determination letter approving the organization’s tax-exempt status.

FTB – 199N (2015)