Dear Local PTA:
Recently, the IRS issued letters revoking the tax-exempt status of numerous organizations, including some local PTAs, for failure to file information returns for three (3) consecutive years. In particular, the revocations resulted from a failure to file required annual electronic notices, known as the Form 990-N e-Postcard, for taxable years 2007, 2008 and 2009. Many smaller organizations were not required to file annual information returns prior to 2007. Every exempt organization must now file a return annually.
Since your local PTA received a letter from the IRS stating that your tax-exempt status has been revoked, your local PTA has the following options:
A. The local PTA can apply for reinstatement of Tax-Exempt Status through the IRS.
The packet you send to the IRS must include:
1. Cover Letter to the IRS
2. IRS Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3)
3. Attachments to IRS Form 1023
a. Articles of Incorporation – Ohio PTA office has on file
b. Bylaws and Bylaws Certification – Ohio PTA office has on file
c. Conflict of Interest Policy – On Ohio PTA Website
d. List of Officers and Directors
e. Statement of Revenue and Expenses
4. Check in the amount of $100 (This is a discount for PTAs from the normal fee.)
You can also refer to http://www.pta.org/Local_Leaders/Local_PTA_Exemption_Template.pdf
There is a webinar on the National PTA website to watch that may be of help www.pta.org
Please note that you if you choose not to go through the steps to reinstate your 501©3 status your unit will still be a PTA it just won’t be a nonprofit group. Your PTA will have to collect and pay taxes.
Contact the Ohio PTA Office for additional assistance if you need additional help. Ohio PTA looks forward to continuing working together with your PTA as part of the largest volunteer child advocacy association in the nation.
Gloria Cazan Sue Owen
President Executive Director