Government Filings


All tax-exempt groups, including PTAs, must file certain reports annually in order to maintain that status. We are happy to offer guidance in completing these forms; please email treasurer@sfpta.org.


Federal Tax Return: 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-ends on June 30, your Form 990 is due on November 15. You can find out your PTA’s fiscal year by looking at your bylaws. If you don’t have a copy of your PTA’s bylaws please email parliamentarian@sfpta.org for assistance.

See 990 filing instructions at http://www.irs.gov/pub/irs-pdf/i990.pdf (PDF download).


Form to File

If your PTA’s gross receipts (total funds it raises in a year, before expenses) 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 and total assets are equal to or more than $500,000


California Franchise Tax Board: Form 199

The California State Franchise Tax Board (FTB) requires 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, 2011, the form is due on July 15, 2011. You can find out your PTA’s fiscal year by looking at your bylaws. If you don’t have a copy of your PTA’s bylaws please email parliamentarian@sfpta.org for assistance.

To see more information on the Form 199N go to http://www.ftb.ca.gov/professionals/taxnews/2010/July/Article_8.shtml.


Form to File

If your PTA’s gross receipts (total funds it raises in a year, before expenses) are:

199N Normally equal to or less than $25,000
199 Normally greater than $25,000


California State Franchise Tax Board-Entity Numbers

In order to file the Form 199, the Franchise Tax Board has started issuing state entity identification numbers for all California State PTAs. Please note: this is an entirely separate and different number than the Employer Identification Number (EIN) that the federal Internal Revenue Service (IRS) already assigns each PTA. The Franchise Tax Board has mailed letters to PTAs to inform them of their new state entity numbers; however, these letters were addressed to schools and in some cases did not clearly reference the PTA. Please check to see whether your PTA or school has received this new number.

If you did not receive your entity number you can call your district president or the Franchise Tax Board exemption department at 1 (800) 852-5711; select Business Entities information, and then select option 4 to speak to a representative.


Attorney General’s Registry of Charitable Trusts (CT)

All nonprofits, including PTAs, must register for a charitable trust number. This is a NEW requirement from the California Attorney General’s office, as of 2012. Failure to comply with any state requirements may result in real consequences that would jeopardize your ability to support your school's programs.

You will only have to apply for a CT number once, but every year following, you will have to submit an RRF-1. More information on how to do that is below.

To make applying for a CT number as easy as possible, follow this downloadable Charitable Trust Checklist (PDF download).

Instructions for filling out the CT application are in this downloadable CT1 Instructions Guide (PDF download).

And a blank application form can be found in this downloadable CT1 App (PDF download).

After receiving the Charitable Trust number, all units are required to submit a renewal registration annually using this downloadable RRF-1 form (PDF download).


Reminder: PTAs that conduct drawings or charitable gaming activities

If you are planning a raffle or gaming activity, you must have a charitable trust number before you can apply for your raffle or gaming certificate.

Once you have received your CT number from the State Attorney General’s office, please email the number to treasurer@sfpta.org so that we can keep it in our permanent records.



©2013 Second District of the California State PTA • 555 Franklin Street, Room 203-D • San Francisco, CA 94102 • 415.241.6048 • 2nddist@sfpta.org
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