Corporate income taxes: filing requirements: tax exempt organizations.
This bill increases the annual gross receipts limit for certain tax-exempt organizations from $25,000 to $50,000, affecting their filing requirements. Organizations falling below this threshold would not need to file annual information returns.
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SB 1526 — Corporate income taxes: filing requirements: tax exempt organizations.
Last action — Set, first hearing. Failed passage in committee.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill died with 2011-2012 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
In plain language
The bill raises the gross receipts threshold for tax-exempt organizations to avoid annual filing.
This bill increases the annual gross receipts limit for certain tax-exempt organizations from $25,000 to $50,000, affecting their filing requirements. Organizations falling below this threshold would not need to file annual information returns.
What this means for you
- Small Business: If you run a small charitable organization with receipts under $50,000, you may now have fewer filing requirements.
Summary
Under the Corporation Tax Law, specific tax exempt organizations are exempted from the requirement to file annual information returns, including those organizations the gross receipts of which in each taxable year are normally not more than $25,000. This bill would, for taxable years beginning on or after January 1, 2012, increase the gross receipts threshold for the application of the exemption from the annual filing requirement to $50,000.
Bill Text
- Amended 04/18/12 - Amended Senate Current pdf April 18, 2012
- Introduced 02/24/12 - Introduced pdf February 24, 2012
- SB1526 View text html
Action History
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Set, first hearing. Failed passage in committee.
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Referred to Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Passed. (Ayes 39. Noes 0. Page 3649.) Ordered to the Assembly.
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Read second time. Ordered to third reading.
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From committee: Do pass. (Ayes 7. Noes 0. Page 3598.) (May 24).
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Set for hearing May 24.
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Placed on APPR. suspense file.
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Set for hearing May 7.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3306.) (April 25). Re-referred to Com. on APPR.
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From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
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Set for hearing April 25.
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Referred to Com. on GOV. & F.
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Read first time.
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From printer. May be acted upon on or after March 27.
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Introduced. To Com. on RLS. for assignment. To print.
Sponsors
- La Malfa · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 0 co-sponsors · 121 not signed on
Sponsors (1)
Co-sponsors (0)
None.
Not signed on (121)
121 members have not signed on to this bill.
Show all 121 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 3 | 3 | 0 | 2 |
| Democratic | 0 | 0 | 0 | 1 |
| Total | 3 | 3 | 0 | 3 |
| % of votes cast | 33% | 33% | 0% | 33% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| Nestande | — | Yea |
| Fletcher | — | Yea |
| Fuentes | — | Nay |
| Gordon | — | Not Voting |
| Beall | — | Nay |
| Cedillo | — | Not Voting |
| Perea | — | Nay |
| Harkey | — | Yea |
| Calderon, Lisa | Democratic | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 36 | 0 | 0 | 1 |
| Republican | 1 | 0 | 0 | 0 |
| Democratic | 2 | 0 | 0 | 0 |
| Total | 39 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 3% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Wyland | — | Yea |
| Evans | — | Yea |
| Lowenthal | — | Yea |
| Cannella | — | Yea |
| De León | — | Yea |
| Negrete McLeod | — | Yea |
| Hancock | — | Yea |
| Rubio | — | Yea |
| Corbett | — | Yea |
| Runner | — | Not Voting |
| Hernandez | — | Yea |
| Kehoe | — | Yea |
| Blakeslee | — | Yea |
| Dutton | — | Yea |
| Leno | — | Yea |
| Lieu | — | Yea |
| Pavley | — | Yea |
| Price | — | Yea |
| Simitian | — | Yea |
| Steinberg | — | Yea |
| Vargas | — | Yea |
| Walters | — | Yea |
| Wolk | — | Yea |
| Wright | — | Yea |
| Alquist | — | Yea |
| Anderson | — | Yea |
| Harman | — | Yea |
| Huff | — | Yea |
| Liu | — | Yea |
| Emmerson | — | Yea |
| Correa | — | Yea |
| DeSaulnier | — | Yea |
| Fuller | — | Yea |
| Beth Gaines | — | Yea |
| Bill Berryhill | — | Yea |
| La Malfa | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Dutton | — | Yea |
| Kehoe | — | Yea |
| Lieu | — | Yea |
| Alquist | — | Yea |
| Price | — | Yea |
| Steinberg | — | Yea |
| Walters | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Kehoe | — | Yea |
| Lieu | — | Yea |
| Dutton | — | Yea |
| Price | — | Yea |
| Steinberg | — | Yea |
| Walters | — | Yea |
| Alquist | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 0 | 0 | 2 |
| Total | 7 | 0 | 0 | 2 |
| % of votes cast | 78% | 0% | 0% | 22% |
How each member voted (9)
| Member | Party | Vote |
|---|---|---|
| DeSaulnier | — | Yea |
| Dutton | — | Yea |
| Fuller | — | Yea |
| Hancock | — | Yea |
| Hernandez | — | Yea |
| Liu | — | Not Voting |
| Kehoe | — | Not Voting |
| Wolk | — | Yea |
| La Malfa | — | Yea |
Subjects
Frequently asked questions
- What does SB 1526 do?
- Under the Corporation Tax Law, specific tax exempt organizations are exempted from the requirement to file annual information returns, including those organizations the gross receipts of which in each taxable year are normally not more than $25,000. This bill would, for taxable years beginning on or after January 1, 2012, increase the gross receipts threshold for the application of the exemption from the annual filing requirement to $50,000.
- Who sponsors SB 1526?
- SB 1526 is sponsored by La Malfa.
- What is the current status of SB 1526?
- This bill died with 2011-2012 Regular Session. It reached “Passed Senate” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track SB 1526?
- Track SB 1526 free on One Click Politics — get push/email alerts when it moves.
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