Gross receipts are the total amount the organization received from all sources during its annual tax year (including short years), without subtracting any costs or expenses. Gross receipts do not include funds not belonging to the unit (Funds Not Belonging to the Unit).
An organization’s gross receipts are considered normally to be $50,000 or less if the organization is:
- Up to a year old and has received or donors have pledged to give $75,000 or less during its first tax year;
- Between 1 and 3 years old and averaged $60,000 or less in gross receipts during each of its first 2 tax years; or
- Three years old or more and averaged $50,000 or less in gross receipts for the immediately preceding 3 tax years (including the year for which the return would be filed).
Always keep a copy of the signed tax forms for unit records and note the date that the forms were mailed or submitted.
Always upload copies of all tax returns, including the RRF-1, the CT-TR-1 (if required to file) and the SI-100 (if required to file) to myPTEZ.
Visit the California State PTA Tax Filing Support Center for links to tax filing forms and additional information at capta.org/pta-leaders/services/tax-filing-support-center.
All federal tax forms may be downloaded from www.irs.gov
State tax forms may be downloaded from www.ftb.ca.gov
Forms RRF-1 and CT-TR-1 may be downloaded from https://oag.ca.gov/charities
Go to www.guidestar.org or projects.propublica.org/nonprofits to find copies of previously filed tax forms.
