PTAs must adhere to state filing requirements.
Regardless of their asset or revenue levels, all PTAs are required to file the Registration Renewal Fee Report (RRF-1) annually with the California Attorney General’s Registry of Charitable Trusts.
The state charity registration number (CT#) is assigned after an organization is registered. The organization must submit the CT-1 Initial Registration Form and the other documents/supporting materials listed on the form. After the organization is registered, the CT# is assigned by the Attorney General’s office. An RRF-1 cannot be processed until an organization is registered and the CT# has been assigned.
The RRF-1 can be submitted after the organization receives the letter confirming registration which will include the CT#.
Beginning with the 2019-2020 fiscal year, all nonprofits in California who file a 990N e-Postcard form with the IRS are required to complete and submit a CT-TR-1 Treasurer’s Report with their annual RRF-1 form. PTAs who file an IRS 990 or 990EZ will continue to submit a copy of that filing with their annual RRF-1 form instead.
Every PTA must file a Form 199 or 199N annually with the Franchise Tax Board (FTB). PTAs with annual gross receipts normally more than $50,000 are required to file Form 199. Please note that PTAs should check box L on the 199 form as PTAs are public charities exempt under R&TC Section 23701d and meet the filing fee exception. PTAs with annual gross receipts normally equal to or less than $50,000 are required to file Form 199N (electronic form) annually with the FTB.
Forms and instructions are available on the Attorney General’s website https://oag.ca.gov/charities.
PTAs having unrelated business income of $1,000 or more are required to file Form 109 with the Franchise Tax Board.
PTAs that are incorporated must file a Statement of Information – Nonprofit (Form SI-100) with the California Secretary of State every other year. A filing fee is required.