All PTA units, councils and districts are now required to have a charitable trust number with the Registry of Charitable Trusts. Units must register with the Attorney General’s Office, Registry of Charitable Trusts and must start filing the RRF-1 form annually, beginning no later than 2012. Please have your units start this process NOW if they don’t have a CT#.The following is some helpful information to help guide your council/unit through this process . . .
In the past, all unincorporated PTA units were not required to file for a charitable trust number with the Registry of Charitable Trusts. Recently, the State Attorney General’s Office has announced a new requirement that all unincorporated units must register with the Attorney General’s Office, Registry of Charitable Trusts and must start filing the RRF-1 form annually, beginning no later than 2012.
PTAs that conduct drawings or charitable gaming activities
If you are planning a raffle or gaming activity, you must obtain a charitable trust number before you can apply for your raffle or gaming certificate. All unincorporated PTA units that conduct drawings or gaming activities are now required to immediately register with the Attorney General’s Office, Registry of Charitable Trust and must start filing the RRF-1 annually.
Incorporated PTAs, Councils and Districts
There is no change to the law. They should already have CT Numbers. If they don’t they need to fill now. All incorporated PTAs, Councils and Districts are still required to have a charitable trust number and file the RRF-1 annually.
Once you have a CT number, each unit, council and district must file a RRF-1 Form each year and pay the associated fee. This form is due at the same time as your taxes – no later than 4 months and 15 days after the end of your fiscal year. Please remember to include your tax / RRF-1 filing date on your unit/council calendar so that you will remember to follow this important procedure year after year. Note: Question #9 on the form refers to a paid audit. Most PTAs do not pay for an audit so you would check NO.
If you have any additional questions, you can call the Registry of Charitable Trusts registration department at (916) 323-5617 or e-mail email@example.com.
If a unit does not have a CT#, here is what they will need . . .
1. Charitable-Trust-Checklist — A checklist of the items you must include when you file the CT-1 Form
2. CT-1 Form
3. Your organization’s Letter of Determination (your proof of your organization’s tax-exempt status) and
4. Your organization’s Founding Documents (e.g. bylaws, articles of incorporation) as determined by whether you are incorporated.
Follow the checklist, no additional items are needed to be sent in with the form… though when you read the form you might think others are needed.
Make sure the PTA name on the form matches the PTA name on the Bylaws! You must list at least your President, Secretary and Treasurer… and use their home addresses… they cannot all have the same school address!
Council Leaders — you might consider prefilling in as much information as you can for your units who might need “extra” help… like their numbers, fiscal year, name etc.
Send a copy of the completed CT-1 form (emailing the completed PDF is fine instead of mailing a printed copy) for each unit to Joanna Vose at First District. When your unit receives their CT#, please immediately send First District a copy of that notification with the CT#.
If you are not sure of whether a unit has a CT#, etc. please contact me. I will be able to provide you with the most up to date information California State PTA has on file for your units.
Thanks in advance for you work on this issue!
1st District PTA Treasurer