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Example: In 2000, David's Toy, Inc., a Nevada S corporation, opens an office in California. Since the S corporation is doing business in both Nevada and California, it must file Form 100S (California S Corporation Franchise or Income Tax Return) and use Schedule R to apportion income between the two states.
Thursday, October 01, 2009. Annual filing requirements for California nonprofit. organizations. Failure to file may lead to fines, suspension, forfeiture of corporate status, or even loss of exemption. By: David A. Levitt and Hugh G. Graham. Applying for recognition of tax-exempt status marks only the. beginning of a nonprofit organizationâs (NPO) compliance with federal. and state filing requirements. While not intended to be exhaustive, this article summarizes important filing requirements for NPOs.