Have a Tax Question? Ask a Tax Expert
A person / entity is required to maintain tax books and records for as long as the tax liability for a tax year may be adjusted by the IRS, which is typically three years from the date the tax return from that year was filed.
If no return was ever filed, the IRS has an indefinite period of time to assess tax. If the return was filed late, the statute of limitations is three years from the late filing date.
The rules in CA are similar, except substitute "four years" instead of three.
Thus, a CA non-profit entity should maintain its tax books and records for a tax year for at least four years from the date each return was filed for that year.
Thank you for your questions.
Please remember to rate my response. I only receive credit from Just Answer if the customer rates my response. Thank you.