Charitable Trusts & Tax Info

Tax Returns & Charitable Trust

From:  Julie Redmond Treasurer, Fourth District PTA

Crucial Tax Information –Fall 2012

Tax Laws Require Three Sets of Tax Forms from every PTA

By the laws and tax code of the State of California and the IRS, all PTAs must file both state and federal tax forms every year. In addition, all PTAs register for a Charitable Trust number from the California Attorney General, or if they already have a charitable trust number -  they must file an annual form (RRF-1) to renew it.

When do we file tax forms? For most PTAs the deadline is November 15,
which means work on it in September and October.
Specifically, forms are due no later than the 15th day of the fifth month after the fiscal year-end. For PTAs with fiscal year-ends on June 30, your federal and state tax forms are due on November 15.

What is “gross income”? Total money coming into the PTA in the fiscal year, with the exception of the dues sent up PTA channels. Gross income includes the total funds deposited from fundraisers, not just the net profit. Your PTA's year-end audit and also your annual financial report have these figures.

What is PTA’s tax exempt number? Sometimes called the “group number,” this is the IRS tax exemption number shared by all PTAs within California. It is 0646 for all of us.

Keep records of your tax filings! Make three copies of all your tax forms,
including the online receipt if you file the e-Postcards. Keep one copy &
turn in two copies to your council. Councils will forward one to 4th District PTA.

Gross Income for your PTA

Federal Tax Forms to IRS, Internal Revenue Service

State Tax Forms to FTB, CA Franchise Tax Board

Normally less than $25,000Form 990N "e-Postcard" onlineForm 199N "e-Postcard" online
Normally $25,000 to $50,000Form 990N  "e-Postcard" online

Form 199  CA Exempt Organization Annual Information Return

Normally $50,000 to $200,000 and Total Assets less than $500,000

Form 990EZ "Short Form"    Return of Organization Exempt from Income Tax

Form 199  CA Exempt Organization Annual Information Return

Normally more than $200,000 and Total Assets more than $500,000

Form 990

Return of Organization Exempt from Income Tax

Form 199  CA Excempt Organization Annual Information Return

Note:  For PTAs that require specific filing assistance, it is recommended that an accountant or tax professional specializing in nonprofit 501(c)3 organizations be consulted regarding all tax filings. Do not neglect to include Schedule A and possibly Schedule O.  Extensions of time to file are available if properly requested using IRS Form 8868.

Keeping your tax numbers straight:

NumberAdditonal names for that numberWhat form it is used on

Employer Identification No.   (9 digits) XX-XXXXXXX


Tax ID Number

Federal (IRS) tax froms

Charitable Trust Application

Franchise Tax Board No.       (7 digits) XXXXXXX


Corporate/Organization No.

Entity number

CA Franchise Tax Board froms

Charitable Trust Application


Charitable Trust Number (CT#) – Do you have one yet?
Last year the California State Attorney General’s Office announced a new requirement that all PTAs must register, using the CT-1 Registration Form, with the Attorney General’s Office Registry of Charitable Trusts and must start filing the RRF-1 form

By November 15th every PTA needs to do one of two things:

1. Renew the PTA’s existing charitable trust number.  Use RRF-1 form found online at
There is a fee if your gross income is over $25,000.  Also, register any raffles your PTA holds with the attorney general.

- OR -

2.  Apply for a charitable trust number it your PTA has not done so yet. 

How to find if your PTA has a CT#:

Your previous president, treasurer, or parliamentarian should have the records from last year of being assigned a CT#.  The SVPTA Council Treasurer has a list of the CT#s known to CA State PTA.  You may also search using your Franchise Tax Board number at the CA Attorney General’s website ( under “Registries

What to do if your PTA has no CT# yet:

First, contact the SVPTA Treasurer at who can guide you through the process.  You must have a Letter of Determination from CA State PTA and a copy of your PTA’s current, adopted Bylaws.

Fill out the CT-1 Charitable Trust Registration Form.  Write a check for the $25 initial regisrtration fee made out to DEPARTMENT OF JUSTICE.   Mail all documents to the CA Attorney General’s Office Registry of Charitable Trusts - address on the forms below.

Click on links below for a checklist, instruction guide and fillable application for a charitable trust number (to use the fillable form, you must download it to your computer):


If you have any additional questions, you can call the Registry of Charitable Trusts registration department at (916) 323-5617 or e-mail