PTAs are legally classified as “public charities” and are organized and operated exclusively for the exempt purposes recorded in Article II of all PTA bylaws.   Public charities may not carry on any activities not permitted under Section 501(c)(3) of the Internal Revenue Code (IRC).

As public charities, PTAs:

  • Are eligible to receive tax-deductible contributions
  • Are generally exempt from paying federal and state taxes
  • Must file federal and state Returns annually
  • May not use its funds to benefit a private person.

Additionally, PTAs are noncommercial and may not endorse a commercial entity or engage in activities not related to promoting the Purposes of PTA.  The name “PTA” may not be used in conjunction with commercial activities, including the promotion of commercial goods and services.

Every PTA/PTSA Must File A Tax Return Every Year!

FILE BY NOVEMBER 15th for PTA Fiscal Year

July 1st – June 30th.

Failure to file a return in one year will result in a penalty. Failure to file a return for 3 consecutive years will result in the automatic loss of your tax exempt status. Even if you file the tax return late in the 3rd year, your status will be automatically be revoked on the due date of the return (November 15th)

All PTA/PTSAs are REQUIRED to file with the IRS, a Form 990 by November 15th. You can obtain more information at the IRS website (www.irs.gov). After filing, you MUST forward a copy to the state office (by mail or email to  990@floridapta.org). The filing year is July 1st through June 30th. A PTA MUST file each year to maintain its IRS 501(c)(3) tax exempt status.  Immediately after filing, please forward a copy of the 990N “efiling” receipt to: 990@floridapta.org; forward a full copy of the 990EZ or 990 long form to: 990@floridapta.org.

If you need assistance, please contact the Florida PTA State office by phone 407-855-7604, ext 305 / 800-373-5782, ext 305 or email at 990@floridapta.org.