George4Tacks
Level 15

Is the organization registered with CA? http://rct.doj.ca.gov/Verification/Web/Search.aspx?facility=Y

There is also an annual RRF-1 that might be needed to file. 

Exempt is not my real strong suit, but it seems prior years with the 100 are probably incorrect.

I did find https://www.ftb.ca.gov/forms/misc/927.html#927-11

Mutual ditch or irrigation companies

California does not have a comparable section under R&TC Section 23701. R&TC Section 24405 may apply for exclusion of membership income.They may be exempt under IRC Section 501(c)(12).

 

That may explain why they might not have filed for CA exemption. 


Here's wishing you many Happy Returns
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