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PTA UNIT COMPLIANCE!

PTA/PTSA units are both corporations AND chartered units under Free State PTA. There are important Standards of Affiliation (SoA) requirements from Free State PTA, but also important business/compliance requirements from the IRS and the State of Maryland — all need to be fulfilled to run your unit/business legally and compliantly and keep it ACTIVE.

PLEASE REACH OUT IF YOU HAVE ANY QUESTIONS OR NEED HELP!

Here’s the complete Free State PTA SoA list:

Checklist and FAQ here: https://www.fspta.org/resources-guides

Full list with details here: https://www.fspta.org/bylaws

Free State PTA requirements to be deemed in “good standing” in terms of being a chartered PTA unit –

Free State PTA requirements to be deemed in “good standing” related to finance-related best practices, IRS non-profit status, and MD corporate status – 

  • CONDUCTING AN ANNUAL FINANCIAL REVIEW
  • FILING YOUR IRS 990 FORM
    • due November 15
    • based on the fiscal year ending 6/30
    • file to retain your unit’s non-profit status with the IRS
    • information and filing instructions (including how to access the IRS filing portal if e-filing the IRS 990-N postcard) here: https://bcptacouncil.org/federal-taxes/ 
    • step-by-step IRS 990-N filing instructions (for units with annual gross receipts of $50,000 and below): https://www.irs.gov/pub/irs-pdf/p5248.pdf
    • file here: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard
    • check your status with the IRS: https://apps.irs.gov/app/eos/ (enter your EIN) – if you see “Auto-Revocation List,” it means your non-profit status has been revoked by the IRS for not filing the IRS 990 form for 3 years in a row.
    • another status check: review the IRS Exempt Organizations Business Master File Extract (EO BMF). Go to “Maryland,” download the file, then search for your EIN (no dashes). You can also search for your zip code or street address. Look for PTA Delaware Congress since units (if they’ve submitted a **Delaware PTA Group Exemption Consent Form**) fall under Delaware PTA group exemption #2155. https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf
    • your fiscal year is 7/1/xx to 6/30/xx; the 2025 filing (7/1/25 to 6/30/26) is due 11/15/26
    • NOTE: when you file, you’ll receive a confirmation of filing, but this doesn’t mean the filing has been accepted. The filing’s status is “pending.” You must go back to login.gov (after a short wait) to “Manage your Submissions.” When you refresh the filing’s status, you’ll see whether it’s been accepted or rejected.
    • if your IRS 900 filing is rejected (lingering effects of transition to Free State PTA from now-defunct Maryland PTA; the most common reason is your unit has not been placed under Delaware PTA group exemption #2155), reach out to PTA Council or Free State PTA (president@bcptacouncil.org or info@fspta.org) and see guidance here: https://bcptacouncil.org/federal-taxes/
  • FILING YOUR MARYLAND PERSONAL PROPERTY REPORT
    • due April 15
    • based on the calendar year
    • ALL UNITS – even if they own no personal property – must file this report to prove they’re still active corporations in MD
    • “personal” means Business Personal Property owned by the business; most units own no Business Personal Property
    • see https://bcptacouncil.org/personal-property-report/
    • check your state status here: https://egov.maryland.gov/BusinessExpress/EntitySearch/Search
      • the most accurate way to find your unit’s current entry is to enter your most recent Maryland Department ID number (starts with D) which is on your bylaws or your Articles of Incorporation/Revival
      • OR enter your EXACT LEGAL unit name (if your unit has been revived/restarted and you simply enter your school name + PTA, you may find old entries for your corporation)
      • if your status says “forfeited,” it means the state no longer considers your unit an active corporation
      • contact us immediately for help getting revived/restarted; don’t fill out the paperwork yourself
    • file your report here (it only takes a few minutes!): https://egov.maryland.gov/businessexpress
    • when you upload a copy of your PPR into Givebacks, you’ll see a required “Budget” box – enter 0.00

Free State PTA has received its group exemption from the IRS! A unit must submit a consent form (look for emails from Free State PTA; presidents are asked to sign an online consent form) unless it has its own IRS Letter of Determination meaning you have your own non-profit status VS. falling under the group exemption as most units do.  Submitting the form is only done once. Email info@fspta.org if you’re not sure of your status. Units will be moving from the Delaware PTA group exemption to the new Free State PTA group exemption!

PLEASE REACH OUT IF YOU HAVE ANY QUESTIONS OR NEED HELP!