Non-Profit Filing for
Parent Teachers Association
Parent-Teacher Associations are classified as social welfare organizations under IRC 501(c)(3) in association with the local school districts. PTAs will need to be mindful of organizational and operational documents and tests.
An organizational test is when the IRS examines bylaws and other organizing documents to determine the purpose of the organization/association for provisions that address compliance.
An operational test is when the IRS evaluates the organization’s operations, activities, income source(s), receipts, and disposition of funds.
Choose Your Gross Receipt and Start Filing with ExpressTaxExempt
|Conditions||Forms to File||Action|
|Gross receipts normally ≤ $50,000||Form 990-N||Start Filing Now|
|Gross receipts < $200,000, and Total assets < $500,000||Form 990-EZ||Start Filing Now|
|Gross receipts ≥ $200,000, or Total assets ≥ $500,000||Form 990||Start Filing Now|
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Frequently Asked Questions
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