IS YOUR TAX-EXEMPT STATUS AT RISK?

IRS regulations require every PTA to file a 990 form annually!

Go to IRS.gov, do a search for the 990 form that you need. It will pop up.

This is a chart that tells you which form you need:

2010 Tax Year and later (Filed in 2011 and later)	Form to File	Instructions
Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard may choose to file a full return	990-N	n/a
Gross receipts < $200,000, and Total assets < $500,000	990-EZ or 990	Instructions
Gross receipts≥ $200,000, or Total assets ≥ $500,000	990	Instructions
Private foundation	990-PF	Instructions

Filing 990-N you need:

Items You Need to Know to File the e-Postcard

. Employer identification number (EIN)-also known as TIN

. Tax year

. Organization's legal name and mailing address

. Any other names the organization uses

. Name and address of a principal officer

. Website address of the organization (if there is one)

. Confirmation that the organization's annual gross receipts are normally $25,000 or less

. If applicable, a statement confirming that the organization has dissolved or is dissolving

Filing 990-EZ

Instructions for filing 990-EZ are at the back of the Money Matters book provided by National PTA in their back to school kit and also available online at pta.org. There are also instructions at http://www.IRS.gov

The 990 forms can be found at http://www.IRS.gov; type in the form you need in the search box at the top of the page.

If you have questions there is a toll free number to call: 1-877-829-5500.

It is in operation Monday-Friday 7:00-5:30 Central Time.

If you are unsure of your EIN, please email the state PTA office at info@papta.org