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 (registration application) and the other documents/supporting materials listed on the CT-1. After the organization is registered, the CT# is assigned by the Attorney General’s office. The RRF-1 cannot be processed until an organization is registered and the CT# has been assigned.

Form RRF-1 can be submitted with the CT-1 (registration application) or after the organization receives the letter confirming registration which will include the CT#. If Form RRF-1 is sent with the application, the Attorney General’s office will place the CT# on the form after the registration is processed and proceed with processing the RRF-1.

Every association must file the California Form 199 annually. PTAs with annual gross receipts normally more than $50,000.00 are required to file Form 199 with the Franchise Tax Board and pay a filing fee. PTAs with annual gross receipts normally less than $50,000.00 are required to file Form 199N (electronic form) annually with the Franchise Tax board. The due date for tax filing is the 15th day of the fifth month after the end of the association’s fiscal year.

The CT-1 and RRF-1 forms and instructions are available on the Attorney General’s website http://ag.ca.gov/charities/

Unit, council and district PTAs having unrelated business income of $1,000 or more are required to file Form 109 with the Franchise Tax Board.

Unit, council and district PTAs that are incorporated must file a Statement of Information – Nonprofit (Form SI-100) with the California Secretary of State. A filing fee is required.

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