All PTA units have to file three returns each year by November 15. You must file one, to each of the following agencies:
- IRS – Form 990EZ or 990
- California Franchise Tax Board (FTB) – Form 199
- California Attorney General – Form RRF-1
IRS rule: a PTA/PTSA will automatically lose its tax exempt status for not filing for
three consecutive years so, file now!
FTB rule: every unit must file or have filed for 2010, 2011, 2012, 2013 and 2014 by November 15 or they will lose California tax exempt status.
Note: At Sixth District we can answer a question about the 990EZ or 990, but we cannot help you do the forms. Your PTA unit can hire a tax professional, it is an expense that can be approved by the association. From the Toolkit, “Consider hiring an outside professional well-versed in nonprofit tax requirements to complete the PTA tax forms. Tax filings are complex even for many professionals. No volunteer should feel stressed doing them or embarrassed not to do them.” But if you do hire a tax consultant, know that not all tax professionals understand non-profit filing. Make sure they address their questions to California State PTA via the Tax Filing Support Center, not the government agency.
Click for a PTA Tax Tips Checklist.