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IRS, Taxes, and Incorporation
990EZ Instructions 
This document is a Members Only File. You will need your Member's Only username and password located on the back of your PTA membership card to view it.
Please note the following updates regarding the requirements for filing Forms 990 and 990-EZ: As of the 2010 tax year, for returns filed in 2011 or later, PTAs with an annual gross income of more than $50,000 (formerly $25,000) must file Form 990 and Schedule A. If a PTA’s gross receipts are less than $200,000 and total assets are less than $500,000, the PTA may file Form 990-EZ instead of Form 990. If gross receipts are $50,000 or less, the PTA must electronically submit Form 990-N, also known as the e-Postcard.
IRS Requirements for PTAs that Gross Under $50,000 per year
Sales and Use Tax
This document is a Members Only File. You will need your Member's Only username and password located on the back of your PTA membership card to view it.
If your PTA contracts with a person or group from out of state (an artist, musician, theatre group, for example) to perform at a PTA function, and if your PTA pays that person or group more than $1,500 in a calendar year, then your PTA must withhold state income tax at the rate of 4% of the compensation and remit the tax withheld to the State of North Carolina. This document contains the official Form NC-BR and detailed instruction on how to fill it out.
Sales and Use Tax Refund
This document is a Members Only File. You will need your Member's Only username and password located on the back of your PTA membership card to view it.
Your PTA, as a non-profit organization, may claim a refund for North Carolina and County Sales and Use Tax. This document contains the official E-585 Nonprofit and Governmental Entity Claim for Refund Tax State and County Sales and Use Taxes form with detailed instructions on how to fill out the form.
Incorporation
This document is a Members Only File. You will need your Member's Only username and password located on the back of your PTA membership card to view it.
This document contains Articles of Incorporation Forms.
Does Your PTA Need a Charitable Solicitation License?
Local PTA’s are nonprofit organizations and most nonprofits must obtain a charitable solicitation license from the Charitable Solicitation License Division of the North Carolina Secretary of State’s office and renew the license every year.