Treasurer’s Section (Leadership Resource 2015-2016)
Attention Treasurers – IRS Requirements for ALL PTAs
  1. If your unit will gross less than $50,000 dollars for the fiscal year, you will file the 990-N postcard. For those units filing a 990N, the state Department of Revenue requests you file a copy of the receipt received from the IRS for the e-Postcard along with a brief statement as to why there is no paper return.
  2. If your PTA’s gross receipts for the fiscal year are more than $50,000 but less than $500,000 you must file Form 990 EZ and Schedule A.  You must send a copy to BOTH the IRS and the state of Georgia.
    • Federal copy mailing address:
      Internal Revenue Service Center
      Ogden, UT 84201-0027
    • State copy mailing address:
      Georgia Department of Revenue
      P.O. Box 740395
      Atlanta GA 30374-0395
  3. You may file a 990-EZ if the following requirements are met:
    Tax Year Gross Receipts Total Assets
    2009 Less than $500,000 Less than $1,250,000
    2010 and beyond Less than $200,000 Less than $500,000
All IRS Forms are due the 15th day of the fifth month after the close of the PTA’s fiscal year.  (For example, if the PTA’s fiscal year ends June 30, the form is due November 15.)
If you have further questions, contact State Treasurer, Neatie Green at 404-659-0214 or at ngreen@georgiapta.org.
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