We’ve got tax-filing FAQs to help answer your most pressing questions.
INTERNAL REVENUE SERVICE (IRS)
We received a letter from the Internal Revenue Service (IRS) and I don’t know what it is for. Can I call them? Do not call the IRS directly: Contact your district or California State PTA for assistance. We have contacts at the IRS who can help facilitate the process. Be prepared to email the letter to your district or California State PTA.
We received a penalty from the Internal Revenue Service (IRS). What do we do? If your PTA has received a penalty fee, you can contact your district for a sample abatement letter. Please be prepared to email the letter you received from the IRS to your district.
The IRS is penalizing our PTA for not submitting the Schedule A with our 990/990EZ. What do we do? You will need to complete the Schedule A form and mail it back to the Internal Revenue Service (IRS), along with an abatement letter. You can find all Schedule A forms for all years by clicking here. You will also need to contact your district or California State PTA for the sample abatement letter.
Where do I go to file our PTA’s 990N electronically? You will want to go to the Internal Revenue Service’s website at https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
I am unable to file our tax return before the due date. What do I do? If you are unable to file the return on time, you must file for an extension using Internal Revenue Service (IRS) Form 8868 before the filing deadline. This will allow your PTA six additional months to file your IRS return. This is an automatic extension for both the IRS and the FTB tax filings. If you request the extension, you will not have to pay the late fees as long as you file by the extended deadline. If you are mailing the 8868 on the last day, pay additional charges or shipping fees to track the package so you have proof it was mailed on time.
What are our gross receipts? The Internal Revenue Service (IRS) defines gross receipts as “the total amounts the organization received from all sources during its annual accounting period, without subtracting any costs or expenses.” Do not include membership dues that are passed on to council, district or state in this number.
FRANCHISE TAX BOARD
Where do I go to file our PTA’s 199N electronically? You will want to go to the Franchise Tax Board’s (FTB) website at https://www.ftb.ca.gov/online/199N_ePostcard/.
How do we obtain an extension to file our 199 with the Franchise Tax Board (FTB)? If you are unable to file the return on time, you must file for an extension using IRS Form 8868 before the filing deadline. This will allow your PTA three additional months to file both the IRS and FTB returns. This is an automatic extension for both IRS and FTB. If you request the extension, you will not have to pay the late fee as long as you file by the extended due date.
Our PTA received a penalty letter and request to file our Form 199 for 2007, 2008 and 2009 from the Franchise Tax Board (FTB.) What do we do? The California State PTA received a waiver from filing any state taxes prior to 2010. On page four, section 2 of the letter you received from the FTB, check “FTB 199N not required.” Also check the box next to “other” and after the colon write “PTA.” You will want to sign, date, enter the PTA’s address if it doesn’t match the address on page one, and mail the letter to the address sat the bottom of page four.
The Franchise Tax Board (FTB) has the wrong fiscal year for us. How do we fix it? Do not call the FTB directly — contact your district or California State PTA. We have a designated contact person at the FTB and we are able to correct the information quickly. Note: If you are unsure what your fiscal year-end is, please check your bylaws or contact your district.
What is my Charitable Trust number? Please contact your council and district for your charitable trust number.
I just received my Charitable Trust number. What do I do now? Your PTA will need to file form RRF-1 with the Attorney General’s office, for its most recently completed fiscal year, and then continue to file four months and 15 days after the end of its fiscal year, each year thereafter.
I need a copy of my bylaws to attach to the Charitable Trust registration form. I don’t know where they are; what do I do? If you are unable to find your bylaws, contact your council and district for additional assistance.
I need a copy of our Letter of Determination (LOD) to attach to our Charitable Trust registration form — where can I get one? You can obtain your LOD by calling your district or contacting California State PTA at firstname.lastname@example.org.
I am filing my RRF-1. The Attorney General’s Office of Charitable Trust is requesting that we attach our Internal Revenue Service (IRS) Form 990. We filed a 990N electronically. Do we make a copy and attach to the RRF-1? The Attorney General’s Office of Charitable Trust advised us that if you have filed an Internal Revenue Service (IRS) 990N your PTA would not have to provide a copy.
What are gross revenues? Is it the same as gross receipts? The gross revenues can be found in Part I, line 12 of the Form 990, Part I, and line 9 of the 990EZ. The gross revenue amount is different than the gross receipts.
You can also access FAQ’s from the Attorney General’s Office: https://oag.ca.gov/charities/faq#delinquencies