CA AB1529

Establishes administrative dissolution or surrender procedures for nonprofit corporations suspended by the Franchise Tax Board for 48+ continuous months or that have not filed a Statement of Information for 48+ continuous months, with 60-day notice period and opportunity to object.

Allows nonprofit corporations that have not issued memberships to file a simplified certificate of dissolution within 24 months of incorporation if certain conditions are met, including tax liability satisfaction and that the corporation was created in error.

Authorizes the Franchise Tax Board to abate unpaid qualified taxes, interest, and penalties for qualifying nonprofit corporations that certify under penalty of perjury they were not doing business, conditioned on dissolution within 12 months of the abatement request.

Permits the Secretary of State and Franchise Tax Board to obtain address information from each other to provide notices to corporations and foreign corporations.

Makes legislative findings that abating nonprofit corporation liabilities for specified taxes, penalties, and interest serves a statewide public purpose and does not constitute a gift of public funds under the California Constitution.