Your local PTA is considered to be tax exempt under the distinction of 501(c)3 status with the Internal Revenue Service. Local PTA units do not have to file form 1023 in order to obtain this status, because affiliation with Minnesota PTA results in group exemption privilege. However, subordinate organizations (local PTA units) are required to file federal and/or state non-profit filings themselves. See links below for assistance.
Those organizations with annual gross receipts of $50,000 or less may file the simple postcard.
Organizations with annual gross receipts less than $200,000 must file the 990 or 990-EZ.