be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual. 

 not be an action organization, i.e., it may not attempt to influence legislation as a substantial part of its activities and it may not participate in any campaign activity for or against political candidates. Section 501(c)(3) organizations are restricted in how much political and legislative (lobbying) activities they may conduct. For a detailed discussion, see Political and Lobbying Activities.

not be organized or operated for the benefit of private interests, and no part of a section 501(c)(3) organization's net earnings may inure to the benefit of any private shareholder or individual. If the organization engages in an excess benefit transaction with a person having substantial influence over the organization, an excise tax may be imposed on the person and any organization managers agreeing to the transaction.

Your PTA has an exemption under the Minnesota PTA Group exemption (0870).

Minnesota PTA is your central organization responsibile for general oversight of your operations, and your PTA must complete annual reporting to us. 

Your PTA is a full 501(c)(3) organization once affiliated. 

PTAs do not receive a determination letter from the IRS, please contact our office for more information and assistance. 

Your PTA functions under it's own unique EIN. 

Your PTA is required to file an annual 990 with the IRS, and failure to do so may cause fees and penalties to be incurred, and may cause your nonprofit status to be lost to revocation by the IRS. 

What if I don't know my EIN? - Use the TEOS search above to look by organization name and city, or contact our office.

What if i'm completely confused about all this stuff? - We reccomend taking an IRS workshop, or online course to learn more about your 501(c)(3). Send our our office any specific questions you may have, or reach out to our treasurer for assistance navigating financial related items. Also Visit the Good Standing overview, for the annual reporting requirments. 

What if I get a notice from the IRS? - Your PTA is required to respond to the IRS in 10 days from reciept of any notice. Please be proactive in responding or contacting us for support. For revocations, please scan or take a picture and email it immediately to mnpta@mnpta.org.

What am I required to do as a subordinate under the Minnesota PTA's Group exemption? - Check the Universal Bylaws for operating requirements.