Good Standing Requirements
A local PTA unit must comply with the following NCPTA requirements in order to maintain its charter and 501(c)(3) tax-exempt status:
- Comply with the provisions of NCPTA’s Uniform Local Unit Bylaws.
- Collect and submit membership dues to the NCPTA office by the 15th of each month. Membership dues must be submitted before additional membership cards can be requested and distributed by NCPTA.
- Enter local PTA members’ names and email addresses into the NCPTA database by the 15th of each month.
- File an annual Form 990 as required by the IRS and confirm filing date in NCPTA database. The 990 deadline for organizations with a fiscal year end of June 30 is November 15.
- By August 31, confirm in the NCPTA database that your PTA’s Annual Financial Review has been completed and the results reported to your PTA’s Board of Directors.
- Adopt a code of ethics for Board members and obtain signatures from each board member reflecting agreement to a board approved conflicts of interest form.
- Operate in accordance with policies and positions of National PTA and North Carolina PTA.
Failure to follow any of these requirements will render the local PTA unit out of compliance. Local units may be referred to NCPTA for any appropriate actions due to noncompliance. NCPTA is committed to helping all local units meet these requirements. Should a local unit become inactive, a $125 reinstatement fee will be assessed at the time of reinstatement.
Note: Bylaws, financial review confirmation, IRS Form 990 confirmation, dues and database reporting must be in compliance prior to any awards, including Reflections, and grant opportunity submission deadlines.
If you have any questions, contact the NCPTA Office at firstname.lastname@example.org