Officer Responsibilities for Filing

Although the responsibility of filing lies with the treasurer, whether or not a tax form is received, it is the executive board’s responsibility to ensure that all forms are filed by the due date. The auditor shall verify on the Audit Report Form that all required tax forms have been filed.

Pursuant to IRS Form 990 rules, every board member is responsible to complete the Conflict of Interest/Whistleblower Annual Questionnaire. The treasurer will retain the signed Conflict of Interest Form with other permanent documents. These may be stored on a flash drive with other permanent documents.

Be sure the treasurer is not overwhelmed and understands the complexities of completing the required forms. A good bookkeeper is not necessarily comfortable with completing tax forms.

Consider hiring an outside professional well-versed in nonprofit tax requirements to complete the PTA tax forms. Tax filings are complex even for many professionals. No volunteer should feel stressed doing them or embarrassed not to do them. The objective is to have them done properly and on time.

Always keep a copy of signed tax forms for the PTA’s records and note the date that the forms were mailed.

When a PTA is disbanded, IRS regulations require that a final Form 990 and an explanatory statement be filed by the 15th day of the fifth month after the change in status. The district PTA is responsible for filing.

Do not forget to sign, date and mail the tax return. Tax forms may be signed by any elected officer.

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