If any unit or council submits two non-sufficient fund checks in a fiscal year, the district will require future payments to be paid by money order or cashier’s check. ALL CHECKS RETURNED UNPAID BY THE BANK WILL REQUIRE REPAYMENT PLUS A $15.00 NSF FEE PAYABLE TO THIRTY-THIRD DISTRICT PTA.

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**New for tax year ending June 30, 2023:

For all tax years ending July 31, 2022 or later, form 990EZ must be filed electronically.**

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2024 Federal Tax Return (July 1, 2024 – June 30, 2025)

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Internal Revenue Service form 990-N (e-Postcard) must be filed electronically by all units and councils with gross receipts normally less than or equal to $50,000; IRS form 990EZ must be filed by units and councils with gross receipts more than $50,000 and less than $200,000; IRS form 990 must be filed by units and councils with gross receipts of $200,000 or more. These forms may be filed any time after the close of the fiscal year (June 30, 2024), but must be received by the IRS no later than November 15, 2025. Apply for a 6-month extension, Form 8868, if you will not be able to make the November 15, 2025 filing deadline for form 990EZ or 990.

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2024 State Tax Return (July 1, 2024 – June 30, 2025) 

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California State Franchise Tax Board form 199N must be filed electronically by all units and councils with gross receipts normally less than or equal to $50,000 or form 199 with gross receipts greater than $50,000. These forms may be filed any time after the close of the fiscal year (June 30, 2025), but must be received by the FTB no later than November 15, 2025.

 

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​RRF-1 Forms  (July 1, 2024 – June 30, 2025)

 

All councils and units must have a valid charitable trust (CT) number and must file an annual registration renewal form with the California Attorney General/Registry of Charities and Fundraisers. These forms may be filed any time after the close of the fiscal year (June 30, 2025), but must be received by the Registry of Charities and Fundraisers no later than November 15, 2025. Please note: a new CT-TR1 Annual Treasurer’s Report is required in addition to the RRF-1 should your gross annual receipts total $50,000 or LESS.

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California Secretary of State SI-100 (Statement of Information) Forms

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All incorporated councils and units must file a SI-100 form and the $20 filing fee with the California Secretary of State every other year, during the applicable filing period, which is in the calendar month during which the initial Articles of Incorporation were filed and the immediately preceding five calendar months. Councils and units incorporated in odd-numbered years must file the SI-100 in odd-numbered years. Councils and units incorporated in even-numbered years must file the SI-100 in even-numbered years. NOTE: This form MUST be filed biennially (every other year) even if a notice to file is not received. The Secretary of State may not send a reminder of the filing due date.
 

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We strongly suggest that any tax returns and government filings not filed electronically be sent by “Certified Mail – Return Receipt Requested.” This is the only proof you have that filing requirements have been met by specified due dates.

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REMEMBER – Non-profit organizations may not have to pay taxes, but they DO HAVE TO PAY FINES for not following the rules and regulations. 

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​If you have questions about any of these dates and/or requirements, your district financial team is here to help:
treasurer@33rdpta.org - Erica Dawson
financialsec@33rdpta.org - Linda Morgan

taxandgovfiling@33rdpta.org - Lisa Uyematsu

financialreviewer@33rdpta.org - Stephanie Dickinson​​​​​