Exempt Recognition for PTAs

Every PTA is considered a nonprofit, self-governing organization that works on its own basic bylaws. In general, PTAs are considered 'not for profit' organizations that can obtain tax exempt status. A valid EIN is required for every PTA which serves as the tax identification number. This number helps to obtain the tax exempt status. Most PTA activities involve fundraising events, of which the funds are considered taxable income which allows the PTA to apply for tax exempt status.

Tax Exempt Status

Section 501(c)(3) Tax Exempt Status

Under the Internal Revenue Code Section 501(c)(3), Parent Teacher Associations and Parent Teach Organizations are considered tax exempt organizations as they are organized and operated exclusively for charitable and educational purposes.

nonprofit organizations

Why Should the PTA Apply for
Tax Exempt Status?

Since the PTA contributes to the social welfare of the school, students, teachers, and the community, the IRS categorizes these as nonprofit organizations instead of for profit organizations (as catergorized under section 501(c)(4)). Due to their status, Parent Teacher Assications must apply for tax exempt status to continue working to benefit the community.

apply for Tax Exempt Status

How to Apply for Tax Exempt Status

Like any nonprofit, the PTA must also apply for tax exempt status by filing Form 1023. Before they can apply, they must have a valid EIN which could be obtained by applying for the IRS Form SS-4. After that, it's only a matter of filing your annual information returns with the Form 990 series!

Exempt Organizations Annual Tax Information Return

As a PTA organization, after obtaining tax exempt status you will need to file your PTAs annual information returns to the IRS using the Form 990, Form 990-N, or Form 990-EZ depending upon the gross receipts you have for the tax year.

What Form Does the PTA Need to File to the IRS?

If the PTA has gross receipts less than $50,000 they will file Form 990-N to the IRS. If the PTA has gross receipts less than $200,000 and total assets under $500,000, it must file Form 990-EZ to the IRS. If the PTA has gross receipts more than $200,000 and total assets above $500,000 it must file the Form 990 long form to the IRS.

Form 990 Finder

Available Filing Methods for PTA

There are two ways to file the Form 990 series for your PTA. You can file Form 990, 990-EZ, and 990-N by using the traditional paper filing method, but there is a faster, more secure option available! E-filing is a method that allows you to file your PTAs annual information returns in the Form 990 series with an easy-to-use, safe, and secure system so you can avoid paper piles and headaches!

E-filing Your PTAs Information Returns with ExpressTaxExempt

With ExpressTaxExempt, it's easy for Parent Teacher Associations (PTAs) to e-file Form 990, Form 990-N, and the Form 990-EZ in no time with our cloud-based tax exempt e-filing software. You simply need to gather your information and records and start preparing your form by answering our interview-style questions. Once you are done preparing, you can transmit your returns to the IRS.

Is There Any Way for the PTA to Extend Time to File IRS Form 990?

With Extension Form 8868, the application for an extension of time to file, you can apply for an automatic 6-month extension to file IRS Form 990 for your PTA.

Download the ExpressTaxExempt Mobile App!

With the ExpressTaxExempt mobile app, you can e-file your IRS Form 990-N (e-Postcard) return for current and prior tax years. Download the app for any Android or iOS smartphone or tablet device and start e-filing your Form 990-N (e-Postcard) returns to the IRS in minutes!

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Download the 8868 Mobile App!

With File990forPTA.com you can extend your time to file your annual information return by downloading the 8868 app for your Android Tablet or iPad. Start applying for your extension of time to file your 990 returns to the IRS today!

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Guide To File 8868 Using App

More About PTAs (Parent Teacher Associations)

A PTA is a group of locally-based organizations consisting of parents and teachers who improve and promote closer relations between their interests and the educational facilities in schools.

Why Are Parent Teacher Associations Necessary?

Parent Teacher Associations are necessary because they provide a voice and a communication channel for interestd parties. They also present and opportunity for the community to raise tax exempt funds for further enrichment of education oppportunities.

What Does the PTA Do?

The PTA is a powerful voice for all students, a source for families and communities, and an advocate for strong public education. The main goal of a PTA is to make a difference in the local community and the educational field as a whole.

What are the Benefits of a PTA?

With a PTA, there is more volunteering power, improved communication between parents and schools, more funding and fundraising, help for students, and informing parents.

How Does a PTA Work?

A PTA works as a nonprofit 501(c)(3) organization based on social welfare for the community and students. A PTA holds fundraisers for supplies, school improvements, PTA organized events, and works to improve the wellbeing of students.

How Can You Start a PTA for Your Community?

While the PTA is a national organization, each local unit is an independent nonprofit set up to comply with state and federal laws. Each state has a unique process, and most likely, you will need to start with your state-level PTA office.

E-file 990 for PTA

Download ExpressTaxExempt Mobile App!

E-File IRS Form 990-N (e-Postcard) for current tax year from your iOS or Android smartphone or tablet.

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