California Exempt Organization Business Income Tax Return

Exempt Organization Business Income Tax Return
2023 Form 109 California Forms & Instructions Exempt Organization Business Income Tax Booklet
TAXABLE YEAR

2023

California Exempt Organization
Business Income Tax Return

Calendar Year 2023 or fiscal year beginning (mm/dd/yyyy)	

FORM

109

, and ending (mm/dd/yyyy)	

Corporation/Organization name

California corporation number

Additional information. See instructions.

FEIN

Street address (suite/room no.)

PMB no.

City (If the corporation has a foreign address, see instructions.)
Foreign country name

State
Foreign province/state/county

A	 First return filed? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . □ Yes  □ No
B	 Is this an education IRA within the meaning of
	 R&TC Section 23712? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . □ Yes  □ No
C	 Is the organization under audit by the IRS or has the IRS
	 audited in a prior year?.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
D	 Final return?
	
□ Dissolved 	 □ Surrendered (Withdrawn)	

•

	

• □ Yes 

□ No

□ Merged/Reorganized

Enter date (mm/dd/yyyy).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

E	 Amended return? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

•
• □ Yes 

/  /

□ No

F	 Accounting method used:  (1) □ Cash (2) □ Accrual (3) □ Other
G	Nature of trade or business _____________________________________
Taxable
Corporation
Taxable
Trust

ZIP code
Foreign postal code

H	Is the organization a non-exempt charitable trust as
	 described in IRC Section 4947(a)(1)?.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

• □ Yes 

□ No

I	 Is this organization claiming any former Enterprise Zone
(EZ), Local Agency Military Base Recovery Area (LAMBRA),
Targeted Tax Area (TTA), or Manufacturing Enhancement
Area (MEA) tax benefits?. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
□ Yes  □ No

•

J	 Is this organization a qualified pension, profit-sharing,
or stock bonus plan as described in IRC
Section 401(a)? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
K	Unrelated Business Activity (UBA) code.  .  .

•

L	 Is this a hospital? .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
If “Yes,” attach federal Schedule H (Form 990)

 1	 Unrelated business taxable income from Side 2, Part II, line 30 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
 2	 Multiply line 1 by the average apportionment percentage ________% from the Schedule R,
Apportionment Formula Worksheet, Part A, line 2 or Part B, line 5. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
 3	 Enter the lesser amount from line 1 or line 2. If the unrelated business activity is wholly in California
and Schedule R was not completed, enter the amount from line 1. . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

• □ Yes 

□ No

• □ Yes 

□ No

•	 1	

00

•	 2	

00

•	 3	
•	 
•	 
•	 
•	 
•	 
•	 
•	
•
•	
•	
•	

00

 4	 Unrelated business taxable income from Side 2, Part II, line 30 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4	
00
 5	 Unrelated business taxable income from line 3 or line 4 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
5	
00
 6	 EZ, LAMBRA, or TTA NOL carryover deduction .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
6	
00
 7	 Net Operating Loss deduction. See General Information N .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
7	
00
Tax
Computa-  8	 Add line 6 and line 7 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
8	
00
tion
 9	 Net unrelated business taxable income. Subtract line 8 from line 5  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
9	
00
10	 Tax ________% x line 9. See General Information J .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
10	
00
11	 Tax credits from Schedule B. See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
	 11 	00
12	 Balance. Subtract line 11 from line 10. If line 11 is greater than line 10, enter -0- .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
12	
00
Total
13	 Alternative minimum tax. See General Information O .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
13	
00
Tax
14	 Total tax. Add line 12 and line 13  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
14	
00
15	 Overpayment from a prior year allowed as a credit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
15	
00
16	 2023 estimated tax payments. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
16	
00
Payments 17	 Withholding (Form 592-B and/or 593). See instructions  .  .  .  .  .  .  .  .  .  .
17	
00
18	 Amount paid with extension (form FTB 3539) . . . . . . . . . . . . . . . . . .
18	
00
19	 Total payments and credits. Add line 15 through line 18 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
19	
00
20	 Use tax. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
20	
00
21	
Payments
balance.
If
line
19
is
more
than
line
20,
subtract
line
20
from
line
19
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
 .
21	
00
Use Tax/
Tax Due/ 22	 Use tax balance. If line 20 is more than line 19, subtract line 19 from line 20  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
22	
00
Overpay23	 Tax due. Subtract line 21 from line 14. Pay entire amount with return. See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
23	
00
ment
24	 Overpayment. Subtract line 14 from line 21. See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
24	
00
25	 Enter amount of line 24 to be applied to 2024 estimated tax  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
25	
00

•	
•	
•	
•	

3641233

•	
•	
•	
•	
•	
•	
•	

Form 109  2023  Side 1

26	 Refund. If line 25 is less than line 24, then subtract line 25 from line 24 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
26	
	 a  Fill in the account information to have the refund directly deposited.  Routing number .  .  .  .  .  .  .  .
26a
Refund or 	
b Type: Checking   □ Savings   □ c  Account Number .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
26c
Amount
27	 Penalties and interest. See General Information M .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
27	
Due
28	  □  Check if estimate penalty computed using Exception B or C and attach form FTB 5806  .  .  .  .  .  .  .  .  .  .  .  .
29	 Total amount due. Add line 22, line 23, line 25, and line 27, then subtract line 24 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . • 	  29	
Unrelated Business Taxable Income
Part I  Unrelated Trade or Business Income

•	

00

•	

00

 1	a	 Gross receipts or gross sales______________  b	 Less returns and allowances______________  c	 Balance	
1c	
 2	 Cost of goods sold and/or operations (Schedule A, line 7) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
2	
 3	 Gross profit. Subtract line 2 from line 1c.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
3	
 4	a	 Capital gain net income. See Specific Line Instructions – Trusts attach Schedule D (541).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4a	
	b	 Net gain (loss) from Schedule D-1, Part II .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4b	
	c	 Capital loss deduction for trusts .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4c	
 5	 Income (or loss) from partnerships, limited liability companies, or S corporations. See Specific Line Instructions.
	 Attach Schedule K-1 (565, 568, or 100S) or similar schedule.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
5	
 6	 Rental income (Schedule C).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
6	
 7	 Unrelated debt-financed income (Schedule D).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
7	
 8	 Investment income of an R&TC Section 23701g, 23701i, or 23701n organization (Schedule E).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
8	
 9	 Interest, Annuities, Royalties and Rents from controlled organizations (Schedule F). .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
9	
10	 Exploited exempt activity income (Schedule G).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
10	
11	 Advertising income (Schedule H, Part III, Column A). .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
11	
12	 Other income. Attach schedule. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
12	
13	 Total unrelated trade or business income. Add line 3 through line 12 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
13	
Part II  Deductions Not Taken Elsewhere (Except for contributions, deductions must be directly connected with the unrelated business income.)
14	 Compensation of officers, directors, and trustees from Schedule I.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
14	
15	 Salaries and wages. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
15	
16	Repairs. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
16	
17	 Bad debts.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
17	
18	 Interest. Attach schedule.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
18	
19	 Taxes. Attach schedule.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
19	
20	 Contributions. See instructions and attach schedule.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
20	
21	a	Depreciation (Corporations and Associations – Schedule J) (Trusts – form FTB 3885F)
21a	
00
	 b	 Less: depreciation claimed on Schedule A. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 21b	
00	  21	
22	 Depletion. Attach schedule .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
22	
23	a	 Contributions to deferred compensation plans  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 23a	
	b	 Employee benefit programs. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 23b	
24	 Other deductions. Attach schedule .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
24	
25	 Total deductions. Add line 14 through line 24 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 25	
26	 Unrelated business taxable income before allowable excess advertising costs. Subtract line 25 from line 13  .  .  .  .  .  .  .  .
26	
27	 Excess advertising costs (Schedule H, Part III, Column B) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
27	
28	 Unrelated business taxable income before specific deduction. Subtract line 27 from line 26 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
28	
29	 Specific deduction. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
29	
30	 Unrelated business taxable income. Subtract line 29 from line 28. If line 28 is a loss, enter line 28. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 30	

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Sign
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Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/forms
and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request this notice by mail, call 800.338.0505 and enter
form code 948 when instructed.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and
belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
	
Title	Date	
Telephone
Signature	
of officer  ▶			
	
Date
PTIN
Check if selfPreparer’s		
signature  ▶		
employed  ▶ □	
Firm’s FEIN
Firm’s name (or yours,
if self-employed)    
▶
Telephone
and address

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Paid
Preparer’s
Use Only

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May the FTB discuss this return with the preparer shown above? See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Side 2  Form 109  2023

3642233

• □ Yes

□ No

Schedule A  Cost of Goods Sold and/or Operations.
Method of inventory valuation (specify)_______________________________________________

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1	 Inventory at beginning of year .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 1	
2	Purchases .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 2	
3	 Cost of labor .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
3	
4	a	 Additional IRC Section 263A costs. Attach schedule .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 4a	
	b	 Other costs. Attach schedule .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4b	
5	 Total. Add line 1 through line 4b .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 5	
6	 Inventory at end of year  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 6	
7	 Cost of goods sold and/or operations. Subtract line 6 from line 5. Enter here and on Side 2, Part I, line 2  .  .  .  .  .  .  .  .  .  .  .  . 	 7	
	 Do the rules of IRC Section 263A (with respect to property produced or acquired for resale) apply to this organization?  □ Yes  □ No
Schedule B  Tax Credits.

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1	 Enter credit name__________________________code __________ .  .  .  .  .  .  .
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2	 Enter credit name__________________________code __________ .  .  .  .  .  .  .
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3	 Enter credit name__________________________code __________ .  .  .  .  .  .  .
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4	 Total. Add line 1 through line 3. If claiming more than 3 credits, enter the total of all claimed credits,
	 on line 4. Enter here and on Side 1, line 11 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	
Schedule K  Add-On Taxes or Recapture of Tax. See instructions.
1	 Interest computation under the look-back method for completed long-term contracts. Attach form FTB 3834  .  .  .  .  .  .  .
2	 Interest on tax attributable to installment:	 a	 Sales of certain timeshares or residential lots .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
		
b	 Method for non-dealer installment obligations .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
3	 IRC Section 197(f)(9)(B)(ii) election to recognize gain on the disposition of intangibles .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
4	 Credit recapture. Credit name___________________________________________ .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

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2a	
2b	
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5	 Total. Combine the amounts on line 1 through line 4. See instructions .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 5	
Schedule R  Apportionment Formula Worksheet. Use only for unrelated trade or business amounts.
Part A.  Standard Method – Single-Sales Factor Formula. Complete this part only if the corporation uses the single-sales factor formula.
(a)
Total within and
outside California

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(b)
Total within
California

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1	 Total sales  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	
	
2	 Apportionment percentage. Divide total sales column (b) by total sales column (a) and
	 multiply the result by 100. Enter the result here and on Form 109, Side 1, line 2.  .  .  .  .  .  .  .  . 	 		
Part B.  Three Factor Formula. Complete this part only if the corporation uses the three-factor formula.
(a)
Total within and
outside California

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(c)
Percent within
California [(b) ÷ (a)] x 100

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(b)
Total within
California

1	 Property factor: See instructions  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	
	
	
2	 Payroll factor: Wages and other compensation of employees  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	
	
	
3	 Sales factor: Gross sales and/or receipts less returns and allowances .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	
	
	
4	 Total percentage: Add the percentages in column (c)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
5	 Average apportionment percentage: Divide the factor on line 4 by 3 and enter the
	 result here and on Form 109, Side 1, line 2. See instructions for exceptions.			
Schedule C  Rental Income from Real Property and Personal Property Leased with Real Property

•
(c)
Percent within
California [(b) ÷ (a)] x 100

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For rental income from debt-financed property, use Schedule D, R&TC Section 23701g, Section 23701i, and Section 23701n organizations. See instructions for exceptions.

(a)	 Description of property	
(b)	 Rent received	
(c)	 Percentage of rent attributable
			
or accrued		 to personal property

%
%
%

1		
2		
3		
(d)	 Complete if any item in column (c) is more than 50%, or for any item	
	
if the rent is determined on the basis of profit or income

(e)	 Complete if any item in column (c) is more than 10%, but not more than 50%

(i)	 Deductions directly connected	
(ii)	 Income includible, column (b)	 (i)	 Gross income reportable,	
(ii)	 Deductions directly connected with	 (iii)	 Net income includible, column (e)(i)
	
(attach schedule)		
less column (d)(i)		 column (b) x column (c)		
personal property (attach schedule)		
less column (e)(ii)
1
2
3
4		Add

the amounts in columns (d)(ii) and column (e)(iii). Enter here and on Side 2, Part I, line 6 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

3643233

4

Form 109  2023  Side 3

Schedule D	 Unrelated Debt-Financed Income
(a)	 Description of debt-financed property

 1
 2
 3

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(d)	
Amount of average
acquisition indebtedness on
or allocable to debt-financed
property (attach schedule)
 1
 2
 3

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(b)	Gross income from or
allocable to debt-financed
property

(e)	Average adjusted basis of or (f)	Debt basis
allocable to debt-financed
percentage,
property (attach schedule)
column (d) ÷
column (e)

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%
%
%

(c)	 Deductions directly connected with or allocable to debt-financed property
(i)	
Straight-line depreciation
(ii)	Other deductions
(attach schedule)
(attach schedule)

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(g)	Gross income reportable,
column (b) x column (f)

(h)	Allocable deductions, total of
columns (c)(i) and (c)(ii) x
column (f)

 4 Total. Enter here and on Side 2, Part I, line 7 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Schedule E	 Investment Income of an R&TC Section 23701g, Section 23701i, or Section 23701n Organization

(i)	Net income (or loss) includible,
column (g) less column (h)

4

(a)	Description	
(b)	Amount	
(c)	 Deductions directly connected	
(d)	 Net investment income,	
(e)	Set-asides	
(f)	 Balance of investment income,
					 (attach schedule)		
column (b) less column (c)		 (attach schedule)		 column (d) less column (e)
 1
 2
  3	

3

  4	

Total. Enter here and on Side 2, Part I, line 8 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Enter gross income from members (dues, fees, charges, or similar amounts)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Schedule F	 Interest, Annuities, Royalties and Rents from Controlled Organizations
Exempt Controlled Organizations

4

(a)	 Name of controlled organizations

(b)	Employer
identification
number

(c)	 Net unrelated income
(loss)

(d)	 Total of specified
payments made

(e)	 Part of column (d) that is (f)	 Deductions directly
included in the controlling
connected with income in
organization’s gross
column (e)
income

(h)	 Net unrelated income
(loss)

(i)	 Total of specified
payments made

(j)	 Part of column (i)
(k)	 Deductions directly
that is included in the
connected with income
controlling organization’s
in column (j)
gross income

1
2
3

Nonexempt Controlled Organizations
(g)	 Taxable income

1
2
3

Add the amounts in columns (e) and (j).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4
Add the amounts in columns (f) and (k) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
6 Subtract line 5 from line 4. Enter here and on Side 2, Part I, line 9 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .
Schedule G	 Exploited Exempt Activity Income, other than Advertising Income
4
5

(a)	 Description of exploited activity (attach schedule if (b)	Gross
(c)	Expenses
more than one unrelated activity is exploiting the
unrelated
directly
same exempt activity)
business
connected with
income from
production
trade or
of unrelated
business
business
income

(d)	 Net income from
(e)	 Gross income
(f)	Expenses
unrelated trade or
from activity that
attributable
business, column
is not unrelated
to column
(b) less column (c)
business income
(e)

5
6

(g)	 Excess exempt
expense,
column (f) less
column (e) but
not more than
column (d)

(h)	 Net income
includible,
column (d) less
column (g) but
not less than
zero

1
2
3
4
5

Total. Enter here and on Side 2, line 10 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Side 4  Form 109  2023

3644233

5

Schedule H	 Advertising Income and Excess Advertising Costs
Part I  Income from Periodicals Reported on a Consolidated Basis
(a)	 Name of periodical

1
2
3
4

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Totals .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

(b)	Gross advertising
income

(c)	Direct advertising (d)	Advertising income
(e)	Circulation
costs
or excess advertising
income
costs. If column (b) is
greater than column
(c), complete columns
(e), (f), and (g). If
column (c) is greater
than column (b), enter
the excess in Part III,
column B(b). Do not
complete columns (e),
(f), and (g).

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Part II  Income from Periodicals Reported on a Separate Basis
5
6
7

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Part III  Column A – Net Advertising Income
(a)	Enter “consolidated periodical” and/or names
of non-consolidated periodicals
1
2
3
4

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Enter total here and on Side 2, Part I, line 11

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Part III  Column B – Excess Advertising Costs

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(a)	Enter “consolidated periodical” and/or names
of non-consolidated periodicals

(b)	Enter total amount from Part I, column (d), and
amounts listed in Part II, column (d)

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5  Enter total here and on Side 2, Part II, line 27

Schedule I  Compensation of Officers, Directors, and Trustees
(b) Title

(c) Percent of time devoted
to business

(d) Compensation attributable
to unrelated business

%
%
%
%
%

1
2
3
4
5
6

(g)	If column (e) is greater than
column (f), enter the income
shown in column (d), in Part
III, column A(b). If column
(f) is greater than column (e),
subtract the sum of column
(f) and column (c) from
the sum of column (e) and
column (b). Enter amount in
Part III, column A(b). If the
amount is less than zero,
enter -0-.

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•

(b)	Enter total amount from Part I, columns (d) or
(g), and amount listed in Part II, columns (d)
or (g)

(a) Name

(f)	Readership costs

Total. Enter here on Side 2, Part II, line 14 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

6

Schedule J  Depreciation  (Corporations and Associations only. Trusts use form FTB 3885F.)
(a) Group and guideline class or description of
property

1
2

Total

(b) Date acquired
(dd/mm/yyyy)

(c)  Cost or other basis

(d) Depreciation allowed
or allowable in prior
years

(e) Method of computing
depreciation

(f)  Life or rate

(g) Depreciation for
this year

additional first-year depreciation (do not include in items below).  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .

Depreciation:

2a Buildings . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2a
2b Furniture and fixtures .  .  .  .  .  .  .  .  .  . 2b
2c Transportation equipment .  .  .  .  .  .  . 2c
2d Machinery and other equipment . . 2d
2e Other (specify) _______________  2e
____________________________
3

Other depreciation  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3

4

Total  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 4

5

Amount of depreciation claimed elsewhere on return .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 5

6

Balance. Subtract line 5 from line 4. Enter here and on Side 2, Part II, line 21a .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 6

3645233

Form 109  2023  Side 5