Internal Revenue Service (IRS)
990 and 990EZ Filing Requirements
- 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
To file the 990EZ or 990
or
Depending on your situation, there
may be other schedules to file.
Official name for IRS is PTA California Congress of Parents, Teachers, Students Inc.
All PTA's in California have this official name with the IRS.
DBA (doing business as) - use your PTA unit's name (the name on the cover of
your bylaws)
Less than $100,000 - no fee; More than $100,000 - fees start at $35
Mail your form 990EZ or 990 to: Dept of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0027
Franchise Tax Board (FTB)
To file the 199
- Your official PTA name for the FTB is your PTA unit's name (the name on the cover of your bylaws)
- PTAs - check box L to avoid the $10 filing fee.
- Box H - answer is yes; Parent Name is PTA California Congress of Parents, Teachers, Students Inc
- If your PTA does the 199 by hand, then you can mail the form to the FTB. See page 3 in the instructions for mailing address.
- You must e-file if you use software. If your accountant uses software, then they must e-file for you. For more information, go to ftb.ca.gov and search for business e-file; and page 3 in the instructions.
CA Attorney General
Mail the RRF-1 to the CA Attorney General.
- CT Number: Enter Charitable Trust Number
- Your official PTA name for the CA Attorney General is your PTA unit's name (the name on the cover of your bylaws)
- Address: Use school address
- CA Corp Number: Use the Entity or FTB number
- Federal Employer ID Number: Enter your EIN
- On the RRF-1, you will need to fill-in a number for gross receipts and one for total assets.
- You must include a check - fee schedule is on the form.
- Make check out to Attorney General's Registry of Charitable Trust.
- You must include a copy of 990EZ/990 (including all schedules).
RRF-1, Part A:
On the RRF-1, you will need to fill-in a number for:
- Total assets (what's in all of your checking/saving/CDs/paper scrip/gift cards accounts on June 30). Ending balance which is on your Annual Financial Report for the year.
- Gross receipts (CA Attorney General uses a different guideline for what is gross receipts)
Gross Annual Revenue ONLY for CA Attorney General:
990N - Use Annual Financial Report - Income minus fundraising expense
990EZ - Part 1 Line 9 (check using Annual Financial Report)
990 - Part 1, Line 12 (check using Annual Financial Report)
Example: AFR Gross Receipts =$31,500 Fundraising Expense= $ 9,500
The Gross receipts for RRF-1=22,0000
Tips for filing your forms:
* Use your official PTA name
IRS -
Official name is
PTA California Congress of Parents, Teachers, Students Inc
(all PTA's in California have this official name with the IRS)
DBA (doing business as) - use your PTA unit's name
(the name on the cover of your bylaws)
FTB and CA Attorney General -
Official name is your PTA unit's name (the name on the cover of your bylaws)
* Make sure you are also using the correct identification numbers
(EIN, Entity Number, and CT Number)
These numbers can be found in your bylaws, ARTICLE XIII - FISCAL YEAR AND
IDENTIFICATION NUMBER
or contact your council PTA or district PTA.
* The Group Exemption Number is 0646
,
which you will need for the 990EZ/990.
* RRF-1 - Question 9
-
Did your organization have prepared an audited financial statement in accordance with
generally accepted accounting principles for this reporting period?
The answer is no, unless your unit paid several thousand dollars to an accounting firm
to do the audit.
* If using 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.
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Whenever you receive correspondence from a governmental agency
,
be sure to check with your district PTA and provide them with a copy of what you
received.
Do not call the government agency directly
because California State PTA has a relationship with these agencies and can more effectively and correctly address any issues that arise.
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Although we would like you to have your returns done no later than Tuesday, Nov 7, more important is that you try to file by November 15.
If you do not think you will be able to file by November 15, please file
Form 8868 for a 3-month extension.
By filing the extension, your PTA unit automatically gets an extension from the State of California (FTB and Attorney General). If you do not file the tax forms and do not file an extension, the penalties just from the IRS have been
running in the range of $2000 - 3000.
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Questions: Contact Sixth District Treasurer,
Sandee Ruiz
