Last Updated September 7, 2026
IRS Form 990 Federal Filing Requirement
All 501(c)(3) PTAs are required by federal law to file an annual information return with the IRS. Returns can be filed as soon as the fiscal year ends (June 30th).
⚠️ Federal Filing Deadline: November 15th (Annually)
Filing your Form 990 by November 15th keeps your local unit compliant with Standards of Affiliation (SOA) and protects your 501(c)(3) non-profit status with the IRS.
| Financial Status / Gross Receipts | Form to File | IRS Instructions |
|---|---|---|
|
Gross receipts normally ≤ $50,000 (Eligible units may choose to file a full return) |
Form 990-N (e-Postcard) | User Guide for 990-N |
| Gross receipts < $200,000 AND Total assets < $500,000 | Form 990-EZ or Form 990 | Form 990-EZ Instructions |
| Gross receipts ≥ $200,000 OR Total assets ≥ $500,000 | Form 990 | Form 990 Instructions |
🔍 Verify Your Local Unit's IRS Filing History
New officers and interested members can check past Form 990 submissions and confirm active 501(c)(3) non-profit status directly on the official IRS database:
🔎 Search IRS Tax-Exempt Organization Search (TEOS)