Due by November 15 of every year. Filing taxes for PTA is a simple procedure, and must be done every year. A professional CPA can be hired if your board votes to support this in your budget. Fail to file will result in tax-exempt status being revoked. If you receive any letters from IRS or Arizona Dept of Revenue, give us a call and we can assist you with the process.

Fiscal Year beginning in 2010 and ending in 2011

Ò  PTAs with an annual gross income of more than $50,000 (formerly $25,000)  but less than $200,000 you must  file

É   IRS Form 990 and Schedule A and Schedule O

É  AZ Form 99

É  If gross receipts are normally $50,000 or less, the PTA must electronically submit Form 990-N, also known as the e-Postcard  but must also file an AZ form 99

   * ( the IRS defines normally as the average for the past 3 years )

É    If gross reciepts are $50,000 and less than $200,00  can filed 99EZ and AZ Form 99

É  Form 99 is  available from the AZ Department of Revenue

É  Fail to file will result in tax-exempt status being revoked

For assistance contact your Region Director or  Arizona PTA at 602-279-1811 or email office@azpta.org

*  The reason is because the IRS, in their tax law goes on to define “normally” to be the average of the past 3 years.  Therefore, if a pta had $51,000 for one year but $15,000 the other 2 years = their average would be $27 and then would not have to file a 990EZ that year they had the windfall of $51,000.    

SALES TAX for AZ PTA’s

PTAs are required to pay sales tax when purchasing items.  PTA are not exempt from paying sales tax, therefore, a PTA should not be filling out any forms to do so.