Forms & Records


Note: this form is a fillable PDF. Please download and save a copy in order to use the fillable feature.

California State PTA (CAPTA) has received a group exemption (GEN 0646) from the IRS which grants tax-exempt status to all of its subordinate organizations and they are a 501(c)3 organization.  The Franchise Tax Board recognizes this group exemption and considers all subordinate units tax exempt also.  CAPTA supplies a list of PTAs that are in good standing with CAPTA to both government entities annually so they know which we are claiming as subordinate organizations.  The IRS does not issue the Letter of Determination to subordinate organizations under a group exemption.  That letter must be supplied by the parent organization (CAPTA).  Therefore the only letter the unit will be able to provide is the Letter of Determination issued annually upon request by the CAPTA.  There will also be attached the supporting documents referenced in the letter that show CAPTA is tax-exempt.
All 3,585+ PTAs in California have their own bylaws under which they conduct business and are each fiscally responsible for their own organization.  Each PTA has their own EIN and FTB number and, as a separate entity, file their own information tax returns with the IRS and Franchise Tax Board; CAPTA does not file a group return.  In addition, each PTA is registered with the Registry of Charitable Trusts (CA Department of Justice, Office of the Attorney General), having been assigned their own Charitable Trust number, and file a report annually as a separate entity.