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2) Voluntary Dissolution with Pre-Dissolution Tax Abatement: This is a simplified version of Standard Dissolution available only to an inactive nonprofit corporation that either has obtained and lost IRS and/or Franchise Tax Board (FTB) tax-exempt status, or never did any business after incorporation in California.
Purpose. Use form FTB 3502 to request abatement of unpaid qualified taxes, interest, and penalties for the taxable years of a qualified nonprofit corporation that certifies it is not doing business and is not able to dissolve through the California SOS normal dissolution process.
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