PTA Taxes

Abiding by federal guidelines is extremely important to maintain tax-exempt status and ensure your PTA is financially sound. Here you'll find basic information on maintaining your 501 (C)(3) status.


Form 990 Requirements

Information on federal Form 990 filing requirements

Determination Letter of Federal Tax-Exemption Status and IRS Form 1023

Disposition of Local PTA Assets

Federal Employer Identification Number and IRS Form SS-4

Intermediate Sanctions Legislation

IRS Federal Tax-Exemption Status-501(c)(3) Organizations

Public Inspection Requirements

Statement for Recipients of Miscellaneous Income—IRS Form 1099-MISC

Form 990 Requirements

In 2006 Federal legislation was passed requiring most non-profits, regardless of gross income, to file at minimum a 990-N (e-postcard) annually. At that time National PTA began notifying states and local units that they were now going to be required to file at lease the minimum return 990-N or face revocation of their tax exempt status. 

The IRS has now begin revoking the tax exempt status of all organizations required to file that have not filed for the past three years. This has significantly impact PTAs causing them to go through the lengthy process to have the IRS reinstate their tax exempt status. Below are a series of articles/resources on the revocation process as well as frequently asked questions on completing the minimum requirements of the IRS form 990.

Due by November 15 of every year. 

Arizona PTA Group Exemption # 1582

Tax-Exempt Revocation

If your PTA received a letter from the IRS stating that your tax-exempt status has been revoked for failure to file information returns for three conesecutive years, please see the resources below for help reinstating your organization's tax-exempt status.

The IRS has recently released their new form 1023-EZ to simplify the process for small organizations to apply for and reinstate their tax exempt status. If your PTA is applying for Reinstatement within 15 months of the date of your revocation, and you discover you are eligible to complete Form 1023-EZ using the "Form 1023-EZ Eligibility Worksheet," please refer to the "Streamlined Reinstatement Using Form 1023-EZ" section of resources.

If your PTA is applying for reinstatement within 15 months of the date of your revocation, and you are not eligible to complete Form 1023-EZ, please use the "Streamlined Reinstatement Using Full Form 1023" section of resources.

If your PTA’s tax-exempt status was revoked more than 15 months ago, please use the "General Reinstatement Using Full Form 1023" section of resources.

Questions? Contact Arizona PTA at

 Additional Resources

Tax Exempt Revocation FAQs

Automatic Revocation of Exemption List

Automatic Revocation: How to Have Your Tax-Exempt Status Retroactively Reinstated

IRS Revenue Procedure 2014-11

Streamlined Reinstatement Using Form 1023-EZ

NEW! Form 1023-EZ Eligibility Worksheet

NEW! Form 1023-EZ Streamlined Reinstatement Instructions

NEW! Reference Form 1023-EZ

Streamlined Reinstatement Using Full Form 1023

Streamlined Reinstatement Instructions

Interactive Form 1023

General Reinstatement Using Full Form 1023

General Reinstatement Instructions and Template

Interactive Form 1023

IRS Bulletin: Application for Reinstatement and Retroactive Reinstatement for Reasonable Cause

*Note: If you are using Google Chrome to open the form, please right click on the link and select "Save As..." to directly download the form, as it will not correctly open within the browser.

For assistance contact your Region Director or  Arizona PTA at 602-279-1811 or email


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.


Arizona State Taxes

NEW! Non Profits such as PTA's are no longer required to file  Form 99  from the AZ Department of Revenue. 

© Arizona PTA 2016