Taxes & State Filings

REMINDER every PTA Unit and Council must file BOTH Federal and State Tax Returns every year!

  • It is very important that every unit and council file taxes each year, even if they made very little income.
  • Non-profits will automatically lose their tax-exempt status if they have not filed for the past three years.

Tax returns are due 4 ½ months after the close of your fiscal year.

If your organization’s Fiscal Year ends May 31 = Tax Returns are due by October 15, 2013 If your organization’s Fiscal Year ends June 30 = Tax Returns due by November 15, 2013

Which form your PTA files depends on your GROSS Receipts.

Your Gross Receipts is the total money your PTA brought in that fiscal year minus the membership dollars that your unit forwards to Council (for Council, District, State and National portion of the dues).

California State Franchise Tax Board Form 199

Starting with the 2010 tax year, the California State Franchise Tax Board (FTB) is requiring all tax-exempt organizations to file the electronic Form 199N or Form 199. In the past, PTA units and councils were not required to file a Form 199 if they were unincorporated. Based on this new reporting requirement, all units, councils and districts must now file the Form 199. Returns are due the 15th day of the fifth month after the fiscal year-end. For example, if your unit’s fiscal  year-end is February 28, 2013, the form is due on July 15, 2013. To see more information on the Form 199N go to  http://www.ftb.ca.gov/professionals/taxnews/2010/July/Article_8.shtml.

Federal IRS Form 990

How to File

Use this link to file the 990N e-Postcard. If you have trouble accessing the system using that link, you may be able to access the filing site directly by typing or pasting the following address into your Internet browser: http://epostcard.form990.org. When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.

$50,000 to $200,000, your organization will file a Form 990EZ 

PLEASE NOTE:  If your PTA earns more than $50,000 there are additional forms that might be necessary to complete. See IRS.gov for these forms, or hire a CPA to complete your taxes.

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-ends on June 30, your Form 990 is due on November 15. See filing instructions at http://www.irs.gov/pub/irs-pdf/i990.pdf.