California State PTA provides general information about tax filing requirements, including due dates, but will not provide legal or tax advice to PTAs concerning the completion of tax returns. Council and district PTAs shall not provide legal or tax advice to constituent PTAs concerning the completion of tax returns. For PTAs that require assistance, it is recommended that an accountant or tax professional specializing in nonprofit 501(c)(3) organizations be consulted regarding all tax filings. This is a legitimate PTA expense.
The due date for tax filing is the 15th day of the fifth month after the end of the association’s fiscal year. If the fiscal year is July 1 through June 30, tax returns must be postmarked no later than November 15. If an extension is required, instructions regarding extensions of time to file are included in the filing instructions for each form.
fiscal year: The date set at the time an association is chartered to annually open and close its financial books and records.
