Revocation of Tax-exempt Status
Recently, the IRS issued letters revoking the tax-exempt status of numerous organizations, including some local PTAs, for failure to file information returns for three (3) consecutive years. In particular, the revocations resulted from a failure to file required annual electronic notices, known as the Form 990-N e-Postcard.. Many smaller organizations were not required to file annual information returns prior to 2007. Every exempt organization must now file a return annually.
Since your local PTA received a letter from the IRS stating that your tax-exempt status has been revoked, your local PTA can apply for reinstatement of Tax-Exempt Status through the IRS.
- Go to PTA Tax Help for resources and assistance.
- Upon revocation please have your PTA sign Form 8821. This allows Ohio PTA to speak to the IRS on your behalf.
Form 8821 (power of attorney) and instructions. - PTA units must file Form 1120 if they choose not to file for reinstatement, relinquishing their ability to operate as a nonprofit PTA.
Note: Notice of reinstatement can take up to one year. Be patient and operate as usual in the interim, but ensure that you do not solicit “Tax-deductible” donations during this time.
Please note that you if you choose not to go through the steps to reinstate your 501(C)3 status your group will have to collect and pay taxes.
Contact the Ohio PTA Office for additional assistance if you need. Ohio PTA looks forward to continuing working together with your PTA as part of the largest volunteer child advocacy association in the nation.
OHIO ATTORNEY GENERAL (AG) OFFICE CHARITABLE TRUST REGISTRATION
The Ohio Charitable Trust Guide was created by the AG’s Office to help PTAs comply with state law. All PTAs (and other nonprofits) must register with the Attorney General and file an annual report. All PTAs (and other nonprofits) must register with the Attorney General and file an annual report.
If your PTA is registered, proceed to page 11. If your PTA has not registered yet, start at the beginning of the Guide.
To ignore this mandatory filing may result in a fine from the Attorney General’s Office.
Charitable Trust Registration Guide
If your PTA’s 501(C)3 has been revocated, this form must also be filled out and filed with the AGs Office.
