At a meeting of the California Bar Association’s Tax Exempt Organizations Committee last Friday, the issue of the California Franchise Tax Board (“FTB”) revoking an organization’s state tax-exempt status for failure to timely file a Statement of Information with the California Secretary of State was raised. Several representatives of the FTB present at the meeting confirmed that failure to timely file a Statement of Information with the Secretary of State or a Form RRF-1, Annual Registration Renewal with the California Attorney General’s Registry of Charitable Trusts after the appropriate notices have been given by those agencies will generally result in reporting the organization as suspended to the FTB. The FTB will then send out a notice of suspension or forfeiture to the organization indicating that it will suspend the organization if it fails to comply within 60 days (see, generally,FTB网站）。

按照FTB代表出席会议，如果一个组织被暂停，因为它没有采取措施来遵守，导致悬挂及时的任何要求，FTB吊销状态免税地位。为了恢复其免税地位，该组织将被要求提交完整的表格3500，即使到文件形式3500最初获得豁免不是必需的。此外，该组织可能会受到所得税或其所不免税地位操作任何时期的$ 800的最低特许权税，如果它不能够追溯恢复其豁免。

虽然自动撤销未能提交连续三年的年度回报国家免检（和中相应的IRS法规关于联邦豁免自动撤销）是众所周知的，这是我们听到的FTB的关于对未提交资料或表格RRF-1的声明国家免检撤销政策的第一。在FTB已同意在委员会的下次会议进一步讨论这个政策，我们会更新这个帖子与我们收到任何进一步的信息。