The PTA or PTSA can be the means through which community
standards are established. Therefore, its one standard
must be consistently held high. This can de done
through unfaltering allegiance to National PTA policies
and principles. They are an expression of a desire
to respect the rights of others and to act for the common
good. When programs are being formed, or fundraising
projects being chosen, commercialism, sectarianism, or
other policy violations should be avoided. The greatest
service PTA can perform is to promote support for quality
public education.
- A PTA/PTSA is NOT a moneymaking or money raising
organization.
- The purpose of a PTA or PTSA is to promote the welfare
of children and should be primarily carried out through
educational means.
- For every one (1) fundraising activity you have,
your unit should be providing three (3) program
opportunities for your students – 3 to
1 Rule.
- Educating members to better perform their duties
in connection with children.
- Educating parents and teachers to a better understanding
of each other’s aims and viewpoints.
- Educating the community to the needs of the schools
and of other community enterprises working for the
welfare of children and youth.
- Educating the community to work against factors harmful
to children and youth.
- Material aid to the school is not the function
of a PTA or PTSA. The PTA serves as a liaison
to help the community understand the problems and needs of
education and once the need is established, the purchase
of materials and equipment for public schools should
come from the public budget. PTAs and PTSAs
should provide service, not material things for the school
or children
- Primary emphasis of the PTA or PTSA should
be on the promotion of the objectives of the PTA.
- Funds raised should be for a definite, pre-determined,
and budgeted purpose.
- The exploitation of children for fundraising
activities should be avoided. Children
may be included in programs that are an outgrowth
of class work or projects. The regular school
day schedule should not be disrupted, nor should
the children be expected to give up their playtime.
- Protect the instructional time of children.
Fundraisers, which promote vendors/companies using school time for
assemblies for training of students as sales persons
for their products, should not be planned.
- The name PTA or PTSA (or names of its officers)
shall not be used to benefit commercial organizations.
Before embarking on any joint financial endeavor with commercial
concerns as a fundraising activity, you should consider
whether the arrangements could be viewed as an endorsement
of a product, company, or foundation. Any aspects
of endorsement must be avoided.
- PTA/PTSA funds should be used for parent-teacher
work. It is not appropriate to raise
money for PTA or PTSA activities and then donate
it to another organization. Doing this can affect your
tax exempt status.
- Do not engage in frequent fundraising programs.
This leads to a departure from the primary purpose of the
association, which is to educate its members about
the needs of children, not to raise funds.
- Protect your tax-exempt status. Disregard
of the prohibition against substantial commercial activities
could result in having to pay taxes, penalty, or the
ultimate sanction, loss of tax-exempt status. Local
PTA units that engage in extensive fundraising activities
not associated with their primary purpose become liable
to file IRS Form 990T when unrelated business income
exceeds $1,000 and pay a tax on unrelated business
income. (National PTA Handbook)
- Do not engage in any fundraising activity
that might interfere with the accreditation of your
school. All elementary schools in
Virginia going through the accreditation process
have to include in their self-study the following
standard as being carried out by their school: “Prohibiting
fundraising activities that involve elementary students
in door-to-door solicitation and so state in the
student handbook.” (Standard 9.1.6b – Regulations
Establishing Standards for Accredability Public Schools
in Virginia. VR 270-01-0012
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