For PTA Leaders Officers President Secretary Treasurer Other Officers Councils Committee Chairs Dad's Initiative Education Inclusion & Diversity Legislation & Advocacy Parent/Family Involvement Reflections Special Education Youth Services Other Committees Membership News & Resources OMDR Membership Cards Membership Awards Bylaws & Parliamentary Proc Forms Grants & Scholarships Leadership Training News for Local Leaders PTA Mart

Need Your
Local Unit Number,
Council or District?

PTA Logos and Graphics

Treasurer

• Financial Management (Leadership Resources)
• Treasurer Duties (Leadership Resources)
• Treasurer's Guide
• Treasurer's Checklist
• Treasurer's Tune-Up
• Forms Needed for Local Unit Audit (Local Unit Audit Packet Cover Sheet, PTA Audit Cover Letter, PTA Audit/Financial Review Form, and PTA Audit Checklist)
• NEW IRS 990-N Electronic Filing Requirements
• Cash Verification Form
• Check Request Form
• Donations Transmittal Form
• Dues Transmittal Form
• Dues - Target Membership Statement Form
• Incorporation Request Form
• Association Insurance Management Application
• How to Amend Your PTA Budget
• PTA Money Matters Quick Reference Guide

General 990 Info:

• All Local Units, Councils, and Districts are required to file an appropriate IRS form if: 1)Gross income is over $25,000 for the fiscal year, file Form 990 EZ (See PTA Money Matters Quick Reference Guide, pp. 64-71, for Instructions for IRS Form 990 EZ)
  2) Gross income is over $100,000 for the fiscal year, file Form 990.
• Gross income is any money that your unit has earned not including any expenses.
• Net income is any money your unit has earned less the expenses.
  The current treasurer and president are responsible for getting this done.
  990s are due five months and 15 days after the end of the fiscal year
• Your fiscal year is stated in your bylaws. Please verify that date.

If the fiscal year in your bylaws is:

March 1 - February 28, file by July 15th
April 1- March 31, file by August 15th
May 1- April 30, file by September 15th
June 1- May 31, file by October 15th
July 1 - June 30, file by November 15th
August 1 - July 31, file by December 15th
September 1 - August 31, file by January 15th
October 1 - September 30, file by February 15th
November 1 - October 31, file by March 15th
December 1 - November 30, file by April 15th
January 1 - December 31, file by May 15th
February 1 - January 31, file by June 15th

• If your fiscal year doesn't start with the first day of a given month and end on the last day of a given month that is a 12-month period, you may need to amend your bylaws.
• If you can't meet the filing deadline, please file Form 8868 (Application for Extension of Time to File an Exempt Organization Return) for an automatic 3-month extension. This form maybe filed electronically. For a copy of this form click on http://www.irs.gov/pub/irs-pdf/f8868.pdf.
• Starting in 2008, the IRS will require all PTA's to file a form of 990 regardless of gross income. Please keep this in mind for the next administration of your PTA.
• Refer to Treasurer's Resource Guide and the Money Matters Quick Reference Guide in the Resources listed at the top of this page to give you additional information regarding 990s.
• Budgeting for professional tax filing (CPA, etc.) is always a good idea to insure accuracy of forms and their information.
• IRS Forms may be downloaded from the website: http://www.irs.gov/, this includes 990, 990EZ, Schedule A, Schedule B, and any other forms your PTA may need to complete federal filings. You may also download all instructions from this site.
• If your PTA did not gross over $25,000 for this past fiscal year, but has received 990 forms from the federal government, you should fill out identifying information, check box K on the form and return to the federal government.
• Please send an additional copy of your completed 990s to the State of Georgia:
  Georgia Income Tax Division, P.O. Box 49432, Atlanta, GA 30359.

If you have further questions, contact State Treasurer, Melody Richitelli at 404-659-0214 or at treasgapta@bellsouth.net.