State Taxes and Government Forms

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.

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