Local Unit Officer Resources & Forms

Running a PTA can be a very rewarding challenge. Below you will find helpful documents, forms and samples to help you and your unit be successful.

PTA FormsPresidentsTreasurersSecretariesFundraisingNational PTA ResourcesPTA FAQSImportant Dates

Tax Filing for Nonprofit Organizations

This is the time of year most of our units hate, tax filing time.  It doesn’t need to be that hard!  As a tax exempt organization, Tax Filing is an Internal Revenue Service (IRS) requirement.  Your unit’s 990 is due by the 15th day of the 5th month after the close of your tax year.  This is usually either October 15th for tax year end of May 31 OR November 15th for tax year end of June 30. If the due date falls on a Saturday, Sunday or legal holiday, the due date is the next business day.  Here is a simple guide for which 990 to file:

  • 990 – Total deposits (gross receipts) greater than or equal to $200,000.
  • 990-EZ – Total deposits (gross receipts) less than $200,000 and greater than $50,000  990 EZ Form990 EZ instructions
  • 990-N – Total deposits (gross receipts) of $50,000 or less     990 N Filing This is an Electronic Notice (e-Postcard) not an actual form.

Remember: You cannot file your 990 until after your tax year ends.  If you need more info or have further questions: Visit the IRS website.  After filing, submit a copy of your 990 or 990EZ, or your electronic acceptance of the 990N to the CO PTA office, via Mail: 7859 W. 38th Ave., Wheat Ridge, CO 80033; Email: office@copta.org ; OR Fax: 303-420-7703.

Colorado Charitable Solicitations Act (CCSA)

At Tax Filing time, your unit is also required to register for the CCSA, ONLY if your unit’s Total deposits (gross receipts) is over $25,000 for 3 consecutive years.  As a tax exempt organization in Colorado, CCSA Filing is a requirement of the Colorado Secretary of State.  Here is the link where you register and report annually.

Check Out the PTA Fundraising Marketplace

The Fundraising Marketplace can help PTAs demonstrate unique school fundraising ideas and strategies to run effective fundraisers. Find vendors and services to help make your PTA fundraiser a success! Learn more about these resources and tools.

How do I get my PTA’s IRS determination letter? Send an email to office@copta.org.  Colorado PTA issues a letter verifying and confirming your PTA’s EIN and the subordinate relationship between your local PTA and the state PTA upon requests.  It will include a copy of Colorado PTA’s determination letter from the IRS.  Colorado PTA requires the PTA unit to be in good standing (See HUGS) before the letter will be released to your PTA.  

 

Do I have to pay sales taxes on our PTA’s purchases?  Your unit shouldn’t pay Colorado sales tax on most purchases made by your PTA as Colorado PTA has the Sales/Use Tax Exempt certificate for use by local PTAs.  Send an email to office@copta.org  to receive an electronic copy.

 

Where do I find the forms for the Financial Review, Membership Reports?  Most of our forms can be found on our website, under the tab Resources, then Officers (forms, etc).

 

What happens if we’re late with the membership dues?

Membership reports and remittance of dues are not considered late as long as they are postmarked by the due date.  If your PTA is participating in Reflections, the Membership Challenge, or other programs/awards, it is necessary to remit on time.  Otherwise, your PTA unit will not be considered to be in good standing until the office receives the dues.

 

Why are you asking for our membership contact information? Every member that joins your PTA automatically becomes a member of Colorado PTA and National PTA.  We only share the database with PTA, Region Directors and Councils.

 

Can we pay for child care providers during our meetings? Yes, your unit can pay for childcare providers, HOWEVER, they are not covered by AIM Insurance as they are considered to be independent contractors. If your membership approves this expense, be sure that the providers have liability insurance. If your PTA pays a contractor $600 or more in a calendar year, it will need to provide IRS Form 1099 and file IRS Form 1096. AIM Insurance recommends using at least two volunteers, 18 years or older.  Please check out their great Resource Guide.  See the Additional Resources section to download a copy.

 

Do we have to do a(n) financial review/audit?  How do we do a(n) financial review/audit?  Yes, this is required by the IRS and AIM Insurance.  Plus, this provides transparency and accountability to your members.  First, check your PTA unit’s bylaws for information on how to set up the Audit/Financial Review Committee.  Then visit www.ptakit.org for guidance about conducting the Financial Review or Audit.  The Financial Review/Audit Committee Report form is available at www.copta.org, under the tab, “Resources, “then “Officers – (Forms, etc.)

 

 Who approves the budget?  The board prepares and presents a budget for the membership to approve, usually at the first general meeting of the year.  When there are additional expenses or a change in an allocated item, the budget may be amended by a vote of the membership at any regular meeting or at a special meeting called for that purpose.  Be sure to check out www.ptakit.org for more in depth information.  

 

How do I get a copy of my unit’s bylaws? How do I get the template? Why do I have to conduct the three year review of the bylaws?  If you need a copy of your unit’s bylaws or the local unit bylaws template, send a request to office@copta.org.  Your Region Director or Council can help with the process. National PTA and/or Colorado PTA may make changes to the bylaws; thus conducting the three year review with the current version of the local unit bylaws template ensures that your PTA’s bylaws are up to date.  Typically the changes that National PTA and/or Colorado PTA make are in direct response to legislation affecting not-for-profit organizations and associations.

 

 How do I get started, I don’t know where to begin?  We know that it can be hard when you’re not sure what to ask.  Contact your AAVP to help guide you on your next steps. Don’t know who your AAVP is or how to contact them? – No problem, click here for a listing.

 

  • Fiscal Year July 1 – June 30

    • July
      • 1st – Fiscal Year Beginning
      • 1st – Officers List Due
      • 31st – Financial Review/Audit Committee Report Due
    • October
      • 1st – Membership Report & National/State Dues Payment Due
    • November
      • 1st – General Liability/Bonding/Director & Officer Insurance Due
      • 15th – IRS From 990 due to IRS (Send copy to CO PTA Office, office@copta.org)
      • 15th – CCSA Renewal Due – IF APPLICABLE (Send copy to CO PTA Office, office@copta.org)
    • February
      • 1st – Bylaws Submission Due (Every 3 years, or anytime changes are made)
      • 1st – Membership Report & National/State Dues Payment Due
    • June
      • Fiscal Year End
  • Fiscal Year June 1 – May 31

    • June
      • 1st – Fiscal Year Beginning
      • 31st – Financial Review/Audit Committee Report Due
    • July
      • 1st – Officers List Due
    • October
      • 1st – Membership Report & National/State Dues Payment Due
      • 15th – IRS From 990 due to IRS (Send copy to CO PTA Office, office@copta.org)
      • 15th – CCSA Renewal Due – IF APPLICABLE (Send copy to CO PTA Office, office@copta.org)
    • November
      • 1st – General Liability/Bonding/Director & Officer Insurance Due
    • February
      • 1st – Bylaws Submission Due (Every 3 years, or anytime changes are made)
      • 1st – Membership Report & National/State Dues Payment Due
    • June
      • Fiscal Year End