For PTAs
Form 990-N for PTAs: what your treasurer needs to know
Most local PTAs must file an annual IRS return under their own EIN, and a small unit usually files Form 990-N, the e-Postcard. Many PTAs run July 1 to June 30, which makes the e-Postcard due November 15, moved to the next business day if that's a weekend. Your state PTA may also set an earlier deadline.
Does our PTA have to file with the IRS?
Almost certainly. National PTA's guidance is that each local, council and district PTA files an annual 990-series return, and that every PTA needs its own EIN (employer identification number) to do it (National PTA). Parent-teacher associations are one of the kinds of organizations the IRS lists as qualifying under section 501(c)(3) (IRS Publication 557).
Which return depends on your gross receipts, meaning everything the unit took in before expenses (IRS):
- Normally $50,000 or less: Form 990-N, the e-Postcard. It's free at irs.gov.
- Over that: Form 990-EZ or 990. See 990-N vs 990-EZ.
Our state PTA has a group exemption. Doesn't that cover us?
It covers your tax-exempt status, not necessarily your annual filing. Some state PTAs hold a group exemption that covers their units, while in other states each PTA gets its own exemption from the IRS (National PTA). California State PTA and New York State PTA both hold group exemptions, and both still expect each unit to file its own annual return (California State PTA, NYS PTA).
The IRS rule: a subordinate organization skips the 990-N only if its central organization actually files a group return that includes it (IRS). If you're not sure, ask your state PTA office before assuming you're covered.
When is our PTA's 990-N due?
The 15th day of the fifth month after your fiscal year ends (IRS). Many PTAs use a July 1 to June 30 year; New York State PTA says all of its units do (NYS PTA). For a June 30 year end:
- This year's e-Postcard: tax year 2025 (July 1, 2025 – June 30, 2026) is due Monday, November 16, 2026.
- Which "tax year" to pick: the year your fiscal year began. That's the most common slip. See the June due-date page.
If your PTA uses a different year end, see due dates by fiscal year end.
Does our state PTA have its own deadline?
Some do, and it can be stricter than the IRS's. Texas PTA, for example, expects units to e-file within 60 days of the fiscal year end to stay in good standing. A unit that stays out of good standing loses access to state and national PTA awards and programs, and can eventually lose its charter (Texas PTA). Check your own state PTA's rules.
Who in the PTA files it?
Usually the treasurer. Texas PTA and California State PTA both put filing with the treasurer. California adds that the executive board should make sure it's filed on time, and that the unit's financial review checks it was (Texas PTA, California State PTA).
Because officers change every year, plan the handover:
- The new treasurer files with their own sign-in. The IRS e-Postcard system uses the filer's own Login.gov or ID.me account, with the PTA's EIN added to it. See 990-N login help.
- Pass on the records: the EIN, the fiscal year, the last filing and bank access.
What counts toward our gross receipts?
Everything the PTA took in, before expenses: dues, donations, grants and the full amount of every fundraiser (IRS). If a fundraiser brought in $8,000 and the supplies cost $3,000, $8,000 counts.
California State PTA tells its units that money which doesn't belong to the unit isn't part of its gross receipts (California State PTA). Ask your state PTA how that applies to money you collect for others.
"Normally $50,000 or less" is an average over several years. See what normally $50,000 or less means.
What about a PTO?
A PTO (parent-teacher organization) isn't part of the PTA network, so there's no state PTA group exemption or state office to lean on (National PTA). The IRS filing rules are the same: if your PTO is tax-exempt, file the 990-N (or 990-EZ or 990) every year under its own EIN. Its fiscal year is whatever your bylaws or IRS records say.
What if we've missed a year?
There's no penalty for a late e-Postcard. Missing three years in a row ends tax-exempt status automatically (IRS). See two years behind, or check what the IRS has on record:
Check your PTA's filing status
PTAs by the numbers
- Filing the e-Postcard: 15,004 organizations the IRS codes as parent-teacher groups (NTEE B94, IRS Publication 4838) are listed as 990-N filers.
- June year ends: 55.1% of them (8,267) close their books on June 30.
- Undercount: not every PTA or PTO carries that code, so the real numbers are higher.
Sources
- IRS, Annual electronic filing requirement for small exempt organizations
- IRS, Form 990-N FAQs: When to file
- IRS, Gross receipts defined
- IRS, Publication 557 and Publication 4838
- National PTA, Federal tax-exempt status and PTA vs unaffiliated parent groups
- California State PTA, Tax filing and Officer responsibilities for filing
- New York State PTA, Treasurer information and Fiscal fitness for units
- Texas PTA, Standards of continuing affiliation and Treasurer