Annual Tax Filing to the Internal Revenue Service
Per the IRS, a PTA must file the appropriate Form 990 every year. There are no exceptions to this requirement. Not filing the Form 990 will place the PTA's tax-exempt status in jeopardy and may result in the PTA having to pay significant fines and penalties. If you discover your PTA is currently delinquent in filing the appropriate Form 990, contact Alabama PTA immediately.
Alabama PTA has partnered with File990.org to provide a platform for all chapters to efile their necessary IRS 990N or 990 EZ tax forms and ensure each chapter remains in good standing.
Gross Receipts and Assets will determine which 990 your unit should file
990N<or equal to $50,000
990EZ > $50,000 and < $200,000 & assest <$500,000
990 >or equal to $200,000 or total assest >$500,000
How will the platform work?
If you are the primary point of contact, File990.org will send you reminder emails leading up to when you need to file your 990 form. If you are no longer the point of contact, you may forward the email reminder to the appropriate person. When you click on the Complete Tax Form link in the email, you will be directed to a secure File990.org page with much (if not all) of your form pre populated. The pre populated information comes directly from the IRS and is based on your chapter’s EIN.
(Note: some council leaders file for all units requiring a 990N. Check with your council treasurer or president if you are not sure.)
Also, if your EIN is not recognized by the IRS, please let Alabama PTA know. We are aware some EINs are not being recognized under Alabama PTA Group Exemption. We are trying to resolve these issues.
Can I go to the site to file on my own?
Yes. Go to www.file990.org and click get started. You will need to enter your EIN. After this, the form will pre populate with your chapter’s data.
Where do we send the 990 once completed?
File990.org is an IRS approved e-submitter so you can easily submit and file online. You can also print a copy for your records and upload the copy to the compliance documents in MemberHub.
How much does file990.org cost our chapter?
The Alabama PTA has purchased a filing for each chapter, so THERE IS NO COST TO YOUR CHAPTER. You will not even need a coupon code, as the free aspect is based on your EIN.
File990.org is a great resource for chapters to stay current with the IRS.
Again, if your chapter does not file the 990, it will lose its IRS recognition.
If you have any questions about filing, please contact Alabama PTA Treasurer, Deb Stern