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New York State PTA every child one voice

New York State PTA

One Wembley Court
Albany, NY 12205
Phone: 518.452.8808
Toll Free: 1.877.569.7782
Fax: 518.452.8105

Email: pta.office@nyspta.org

Treasurer - Forms and Information

Treasurer Forms and Information

For finance-related questions, please contact your Region Treasurer or the New York State Treasurer, Sean Hannam, at treasurer@nyspta.org or visit our FAQs page for Treasurers.

 

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

7/1/12-6/30/13

2012

7/1/13

11/15/13

7/1/13-6/30/14

2013

7/1/14

11/15/14

7/1/14-6/30/15 2014 7/1/15 11/15/15

 

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 If your local PTA® received a letter from the IRS stating that your tax-exempt status has been revoked, please follow the instructions below to reinstate your unit or council’s tax-exempt status.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 treasurer@nyspta.org. Always include your unit code.  

 

Treasurers Resources

NYS PTA Resource Guide - 05-Finance and Insurance (PDF)

National PTA Finance Quick Reference Guide

 

990 Resources

IRS Form 990 Instructions

IRS Form 990

IRS 990-EZ Form Instructions

IRS 990-EZ Form

IRS 990/990-EZ Schedule A Instructions

IRS 990/990-EZ Schedule A

IRS 990-N e-Postcard

Schedule G Instructions

Schedule G

Schedule O Instructions

Schedule O

 

Guidance Documents

IRS Reinstatement Information

Understanding Your Tax Levy Cap: Why 2% is likely not the bottom line

NYS PTA Guidance for PTAs on School Closings, Consolidations and Reorganization

NYS PTA Guidance on PTA and School Budgets in Difficult Financial Times