Treasurer Forms and Information
PTA and the IRS
Yearly Filing of the 990
ALL PTAs including units, SEPTAs, councils, and regions are required to file a 990 every year. Most PTAs have a fiscal year that runs from July 1 through June 30. 990 tax forms must be filed for the prior year after July 1, but before November 15. For example:
|Fiscal Year||990 Tax Year||Filing Start Date||Filing Due Date|
There is more information on filing 990 forms in the NYS PTA Resource Guide (Section 5) and in the National PTA Finance Quick Reference Guide. See the links below. Not filing your 990 in a timely fashion may result in your unit losing its 501(c)(3) nonprofit status. Units with GROSS income under $50,000 can file the 990-N ePostcard. Units with GROSS income between $50,000 and $200,000 must file the 990-EZ with Schedule A. Units with GROSS income over $200,000 must file the long 990 form. Units will file a return for the 2014 tax year (fiscal year 7/1/14-6/30/15.
IRS Reinstatement Information
The IRS recently issued letters revoking the tax-exempt status of numerous organizations, including many local PTAs, for failure to file information returns for three consecutive years. In particular, the revocations resulted from a failure to file required annual electronic notices known as the Form 990-N e-Postcard for tax years 2007, 2008 and 2009. If your local PTA® received a letter from the IRS stating that your tax-exempt status has been revoked, please follow the instructions below to reinstate your unit or council’s tax-exempt status.
TRANSITIONAL RELIEF FOR SMALL PTA’S ENDED 12/31/12. THE NEW FEE STRUCTURE IS: $400.00 IF ANNUAL GROSS INCOME DOES NOT EXCEED $10,000.00 $850.00 IF ANNUAL GROSS INCOME IS GREATER THAN $10,000.00
The Instructions for the 501(c)(3) reinstatement process using IRS Form 1023 is on the National PTA web site at:www.pta.org/taxhelp.
Please contact your Region Treasurer or the State Treasurer at firstname.lastname@example.org. Always include your unit code.
All of the files below are in PDF format. If you do not have software to read this format, please click here to download the latest version of Acrobat Reader.
NYS PTA Resource Guide –