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Local Leadership Resources: Federal Requirements

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Abiding by federal guidelines is extremely important to maintain tax-exempt status and ensure your PTA is financially sound. Here you'll find basic information on maintaining your 501 (C)(3) status.

Requirements

Determination Letter of Federal Tax-Exemption Status and IRS Form 1023
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Disposition of Local PTA Assets
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Federal Employer Identification Number and IRS Form SS-4
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Information Return of Organization Exempt from Income Tax
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Intermediate Sanctions Legislation
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IRS Federal Tax-Exemption Status-501(c)(3) Organizations
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Public Inspection Requirements
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Statement for Recipients of Miscellaneous Income—IRS Form 1099-MISC
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