Form FTB 3509

Introduction

Form 3509 also known as the Political or Legislative Activities by Section 23701d Organizations Form, is a supplemental filing required by tax-exempt organizations under Section 23701d of the California Revenue and Taxation Code. This form is typically filed along with CA FTB Form 199, the annual information return for tax-exempt organizations.

This form helps ensure that tax-exempt organizations comply with limitations on political and lobbying activities, maintaining their eligibility for exemption from state income tax.

This resource article will help you understand Form 3509 by clarifying who must file, the filing requirements, and addressing commonly asked questions.

What is Form 3509?

The purpose of form FTB 3509 is to declare political or legislative activities carried out by R&TC Section 23701d tax-exempt organizations.

These organizations must report any political or legislative activities they engage in during the year. Political activities include supporting or opposing candidates for public office, while legislative activities pertain to attempts to influence legislation.

Who must file Form FTB 3509?

Organizations that are classified under Section 23701d as tax-exempt charities or social welfare groups must file Form 3509 if they engage in political or legislative activities, during the taxable year such as

• Participated or intervened in any political campaign on behalf of any elective public office.
• Contributed funds to support or oppose any individual public office candidate or any organizations formed to support or oppose a public office candidate.
• Attempted to influence any national, state, or local legislation or ballot measure.

How to file Form 3509 with TaxZerone

For calendar year 2025 or fiscal year beginning and ending

Enter the beginning and end dates of the tax year if it follows a fiscal year instead of the calendar year.

Corporation/Organization name

Enter the legal name of the nonprofit organization filing the form.

California corporation number

Provide the registration number assigned by the California Secretary of State.

Street address (suite, room, or PMB no.)

Enter the organization’s full street address, including suite or unit number if applicable.

FEIN

Provide the organization’s Federal Employer Identification Number issued by the IRS.

City, State, ZIP code

Fill in the city, state, and ZIP code for the organization’s mailing address.

Part I-Political Activities

Line 1

• Indicate whether the organization took part in or influenced any political campaign for an elected public office candidate.
• If “Yes,” briefly describe the activities and provide a summary of any materials that were published related to those activities. If the organization has not taken part in any political campaign, check “No”.

Line 2

• Indicate whether the organization gave money to support or oppose a public office candidate, or to any organization created for that purpose.
• If “Yes,” briefly describe the activity and include the name of the person or organization that received the contribution, along with the amount paid and the date of the contribution. If not, check “No”.

Part II-Legislative Activities

Line 3

• Check “Yes,” if the organization attempted to influence any national, state, or local legislation, or a ballot measure, and did not file federal Form 5768.
• If your organization did not attempt to influence any legislation at all, then check “No”.

Line 4a

• Indicate whether the organization filed federal Form 5768 during the 2025 tax year. If “Yes,” attach a copy of the form filed with the IRS and skip Question 4b, as this also serves as the election for state purposes.
• If “No,” proceed to Question 4b and refer to the instructions.

Line 4b

Indicate whether the organization filed federal Form 5768 in a previous year and has not revoked that election.

Line 5

Enter the total amount paid or incurred to support the organization’s exempt activities like charitable, education, religious, etc.,

Line 6

Enter the total amount spent to influence legislation through direct communication with legislative bodies, government officials or employees who may participate in the formation of legislation.

Line 7

• Grassroots expenditures are the money your organization spends to influence a law by shaping public opinion.
• Enter the total money spent to influence legislation by persuading or mobilizing the public.