PTAs - you must file a tax return by Nov. 15

EVERY PTA MUST FILE A TAX RETURN THIS YEAR! THERE ARE NO EXCEPTIONS!

PTAs with Gross Receipts normally $25,000 or less and PTAs with average gross receipts less than $25,000 over the last three (3) years file a 990N. The 990N is an easy e-postcard return, filed on line at http://www.irs.gov/charities/article/0,,id=169250,00.html .

PTAs with Gross Receipts over $25,000 and less than $100,000 and with assets less than $250,000 file a 990EZ. The form and instructions are at http://www.irs.gov/charities/article/0,,id=186630,00.html.

PTAs with Gross Receipts over $100,000 and/or with assets of more than $250,000 file an IRS 990. Form and instructions are at http://www.irs.gov/charities/article/0,,id=181089,00.html.

For a summary of all the PTA tax filings, please see this document by Doug Pickfard, our State PTA Treasurer.

More info:

Most unit and council PTAs will not need to file a California 190 or an IRS 990T, unless they are separately incorporated. However, if the PTA has unrelated income in excess of $1000, these forms are required.

Sale of advertising (not recommended) is unrelated business income. Sponsorship income is related income and not unrelated business income.

There are exceptions to unrelated business income.

Schedule B must be completed if the PTA receives a donation of $5,000 or more from a single donor.

CONSULT YOUR TAX PROFESSIONAL!!!

THE CALIFORNIA STATE PTA STRONGLY RECOMMENDS THE PTA USE A TAX PROFESSIONAL WITH NONPROFIT EXPERIENCE TO FILE THE 990 OR 990EZ.

The due date for all of these forms is the 15th day of the fifth month after the fiscal year end. For example, a PTA with a fiscal year end of June 30 must file these forms by November 15th. Extensions of time to file are available if properly requested using IRS Form 8868.

2008 Tax Year: Form to File
(Fiscal Year beginning in 2008 - ending in 2009)

Gross Receipts normally less than or equal to $25,000: Use form 990N

Gross Receipts more than $25,000 and less than
$1Million andAssets Less than $2.5 Million: Use form 990EZ

Gross Receipts of $1 million or more or
Assets of $2.5 million or more: Use form 990

2009 Tax Year: Form to File
(Fiscal Year beginning in 2009 -ending in 2010)

Gross Receipts normally less than or equal to$25,000: Use form 990N

Gross Receipts more than $25,000 and less than
$500,000 and Assets Less than $1.25 million: Use form 990EZ
Gross Receipts of $500,000 or more or
Assets of $1.25 million or more: Use form 990


2010 Tax Year: Form to File
(Fiscal Year beginning in 2010 and ending in 2011)

Gross Receipts normally less than or equal to $50,000: Use form 990N

Gross Receipts more than $50,000 and less than
200,000 andAssets Less than $500,000.00: Use form 990EZ

Gross Receipts of $250,000 or more or
Assets of $500,000 or more: Use form 990

Great tips for new PTA leaders

How do you become a good and effective PTA leader?

1. Start by acknowledging the good work that’s already been done.

2. Figure out how things work before you start implementing change.

3..Ask other officers and volunteers what they think – the team is better if all members are involved in decision-making.

4. Communicate your expectations (let others know what you want from them) and listen to what expectations they have.

5. Motivate the other team members to do the best job possible.

6. Be a leader and let the others on the board handle their own duties and responsibilities.

7. If someone seems to be struggling with a position, meet and discuss what can be done to help.

8. “Walk the Walk” - Do what you say you’ll do; respect the opinions of others; be honest; show gratitude; and recognize good work.

9. Take responsibility – acknowledge if an error has been made. Make certain that responsibilities are clearly outlined and that each person is doing his or her share.

10. Keep the communications channels open at all times and in all directions (among administrators, teachers and staff, parents and volunteers, and PTA officers). A strong team is an informed team.

Leadership Services Commission,

From The Communicator, July 2009.

Keep Your Meetings on track and on time with a good agenda!

Prepare the agenda for your meeting ahead of time, and provide copies to the secretary and parliamentarian. Below is a Sample Agenda. You can also find a more detailed sample agenda on page 35 and 36 of your Toolkit.

ABC School PTA

Date of Meeting

Meeting Location and Time

1. Call to order (Rap the gavel once. Stand while addressing the general body, but the chair may sit while minutes are being read and reports are being given.)

2. Pledge of Allegiance (if held in a public facility)

3. Inspiration (optional)

4. Approval of minutes (either posted or read). Ask, “Are there any corrections?” No motion necessary.

5. Financial Reports

a. Treasurer (No motion necessary, report filed for audit.)

b. Financial Secretary (No motion necessary, report filed for audit.)

c. Semi-Annual Audit (Motion needed to adopt the audit report.)

d. Bills to be paid or ratified (Motions needed to pay or ratify.)

6. Report of Executive Board (Secretary reads summary report, moves adoption of each recommendation.)

7. Committee Reports (Officers, chairmen, principal, faculty representative, student representative; motions needed to adopt all recommendations.)

8. Unfinished Business (Items left on the agenda at the last meeting and any items postponed from the last meeting.)

9. New Business (New items of business and items that have no action pending.)

10. Program Say, “The program committee (or chair) will introduce the program.”

11. Announcements (Be prepared with next meeting date and programs or events.)

12. Adjournment (Rap gavel once. No motion is necessary. )

Tips for Chairing a Meeting:

The attitude of the president sets the tone for accepting everyone at the meeting. Attitude “messages” are sent in nonverbal ways:

¨ How the president stands and holds his/her head.

¨ The Tone of voice used; and

¨ Facial expressions and gestures.

Encourage PTA board members not to sit together but to scatter among the audience.

Look at everyone, not just those who are known to you or who are friends.

Keep a calm voice, even when being questioned or challenged.

Face straight ahead and make sure not to turn away from any part of the audience.

Be careful using humor. What one person may think is funny might offend another. Even innocent teasing between friends might be overheard by others and misunderstood.