Charitable Trusts & Tax Info

All tax-exempt groups, including PTAs, must file tax returns

California State PTA is committed to providing information to help make your PTA aware of the latest state and federal requirements. Federal laws and new state laws require nonprofit groups, including PTAs, to file tax returns. Below is a list of the new requirements as they relate to PTAs for the federal IRS Form 990, for the State of California Franchise Tax Board and Attorney General's Registry of Charitable Trusts.

Note: For PTAs that require specific filing assistance, it is recommended that an accountant or tax professional specializing in nonprofit 501(c)3 organizations be consulted regarding all tax filings.

Unincorporated PTAs

In the past, all unincorporated PTA units were not required to file for a charitable trust number with the Registry of Charitable Trusts. Recently, the State Attorney General's Office has announced a new requirement that all unincorporated units must register with the Attorney General's Office, Registry of Charitable Trusts and must start filing the RRF-1 form annually, beginning no later than 2012.

Click on links below for a checklist, instruction guide and fillable application for a charitable trust number:

Charitable-Trust-Checklist.pdf
CT1-instruction-guide.pdf
CT1-form.pdf

If you have any additional questions, you can call the Registry of Charitable Trusts registration department at (916) 323-5617 or e-mail registration@doj.ca.gov.

Unincorporated PTAs that conduct drawings or charitable gaming activities

If you are planning a raffle or gaming activity, you must obtain a charitable trust number before you can apply for your raffle or gaming certificate. All unincorporated PTA units that conduct drawings or gaming activities are now required to immediately register with the Attorney General's Office, Registry of Charitable Trust and must start filing the RRF-1 annually.

Incorporated PTAs, Councils and Districts

There is no change to the law. All incorporated PTAs, Councils and Districts are still required to have a charitable trust number and file the RRF-1 annually.