Tax Returns

FINANCIAL FILING REQUIREMENTS

All tax-exempt groups, including PTAs, must file tax returns

California State PTA is committed to providing information to help make your PTA aware of the latest state and federal requirements. Federal and state laws require nonprofit groups, including PTAs, to file tax returns.

Below is a list of the requirements as they relate to PTAs for the federal IRS Form 990, the State of California Franchise Tax Board Form 199 and Attorney General’s Registry of Charitable Trusts Form RRF-1.

Please continue to check the California State PTA’s website www.capta.org for the latest information. Note: For PTAs that require specific filing assistance, it is recommended that an accountant or tax professional specializing in nonprofit 501(c)3 organizations be consulted regarding all tax filings.

Federal IRS Form 990
Internal Revenue Service (IRS) Form 990 tax returns or an extension request Form 8868 must be filed no later than the 15th day of the fifth month after the fiscal year-end. For example, if your PTA’s fiscal year-end is on June 30, your Form 990-N (e-Postcard), 990EZ or 990 is due on November 15. See filing instructions for Form 990-N (e-Postcard) http://downloads.capta.org/tfsc/990N_RegistrationAndFilingInstructions.docx or Form 990EZ or 990 at http://www.irs.gov/pub/irs-pdf/i990.pdf.

990 Filing Requirements
Form to File If your PTA’s gross receipts are:
990N Normally equal to or less than $50,000
990EZ Equal to or more than $50,000 and less than $200,000 and total assets are less than $500,000
990 Equal to or more than $200,000 or more and total assets are equal to or more than $500,000

Additional notes:

  • Schedule B must be completed if the PTA receives a donation of $5,000 or more from a single donor.
  • Most unit and council PTAs will not need to file a California Form 190 or an IRS Form 990T, unless they are separately incorporated. However, if the PTA has unrelated income in excess of $1,000, these forms are required.
  • Sale of advertising (not recommended) is unrelated business income.
  • Sponsorship income is related income and not unrelated business income.
  • There are exceptions to unrelated business income.

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