Leadership Tools for Officers

PTA Treasurer and Leader Guide 2025–2026

Welcome Leaders!

Welcome to the 2025–2026 school year! NCPTA is thrilled to have you as a leader for your local unit and cannot wait to see all the exciting things your PTA will accomplish this year.

We know that your role as a PTA leader can be challenging, but NCPTA is here to support you. Explore our online resources, including the 2025–2026 NCPTA Back to School Toolkit, and feel free to contact [email protected] with any questions.

As a benefit of affiliation with NCPTA, local PTA and council leaders have access to numerous resources. PTA leaders should prepare their board and committee members for success by making them aware of the variety of tools available on the NCPTA website.

Available Resources

Documents within the NCPTA Back To School Kit are password protected. Use the email address linked to your Givebacks account to log in. If this is your first time, reset your password.

Role of the PTA Treasurer

The Treasurer serves a crucial role in every PTA unit. As you begin, familiarize yourself with your PTA’s governing documents, including the Bylaws and Standards of Affiliation.

At the start of your term, set up a recordkeeping system. Establishing proper financial procedures at the beginning of the school year ensures transparency, protects against fraud, and prepares you for the end-of-year Financial Review.

As an elected officer, you have both a fiduciary duty to act in the best interests of your PTA and a legal responsibility to follow the NCPTA Local Unit Bylaws, federal law, and state law.

Nonprofit Status

All PTAs in North Carolina are chartered by NCPTA and covered under NCPTA’s umbrella 501(c)(3) nonprofit, tax-exempt status granted by the IRS.

This status exempts your PTA from paying federal income tax, allows donations to be tax-deductible, and enables your PTA to apply for a North Carolina Sales Tax Exemption.

501(c)(3) Determination Letter

Your PTA received a copy of the 501(c)(3) letter when you first chartered. This should be kept in permanent PTA files. If you need a determination letter, use the provided template.

Fiscal Year

All North Carolina PTAs operate on a fiscal year from July 1 to June 30.

Sales Tax Exemption

Your PTA may act as both a “consumer” and a “merchant.”

  1. As a Consumer
    • Pay sales tax at purchase for supplies and equipment.
    • Apply for semiannual refunds using NC Form E-585.
    • Save receipts and file claims by October 15 (Jan–June) and April 15 (July–Dec).
  2. As a Merchant
    • Obtain a Certificate of Registration (Form NC-BR) from the NC Department of Revenue.
    • Notify fundraising suppliers with a Streamlined Sales Tax Agreement Certificate of Exemption (Form E-595E).
    • PTAs are exempt from collecting/remitting sales tax when net proceeds benefit public schools.

For details, visit NC Department of Revenue Nonprofit Information.

Quick Money Management Basics

  • Three authorized signers: Treasurer, President, and one additional board member.
  • Two signatures on checks: Treasurer and President (or alternate authorized signer).
  • Never sign checks to yourself or “Cash.”
  • Two people count cash before deposits.
  • Reimbursements: Require a form with receipts; best within 30 days.
  • Monthly reports: Bank Reconciliation and Financial Report at every board and membership meeting.
  • Audit committee: Reviews bank and electronic transfer statements monthly.
  • Keep PTA funds separate from school or personal accounts.

Banking and Financial Accounts

After officer elections, update your bank account signers. Ensure three authorized signers are on record.

Also update ownership of electronic accounts (Stripe, PayPal, Square). Stripe, used by Givebacks, sweeps online sales into your PTA’s bank account.

Preparing a Budget

Your annual budget is an opportunity to align goals with PTA’s mission of advocating for children’s academic success, health, and welfare.

  • The Executive Board approves the proposed budget.
  • The General Membership adopts the final budget and approves any changes.
  • Budgets must align with the PTA mission; avoid lump sum or discretionary spending.

Sample Budgets and Templates

Reporting at PTA Meetings

At every board and membership meeting, the Treasurer provides:

  1. Reconciliation Report: Income, expenses, and balances.
  2. Budget Report: Actual spending vs. budget.

At the first general membership meeting of the year, present the Annual Financial Review and the proposed budget.

Membership Dues Remittance

  • Due by the 15th of every month.
  • Use Givebacks to send ACH payments. Electronic payment is preferred.
  • If mailing, send checks with the dues remittance form to NCPTA at 3501 Glenwood Avenue, Raleigh, NC 27612.
  • 2025–2026 dues: $5.25 per member ($3.25 National PTA + $2.00 NCPTA).

Download Dues Remittance Forms

Annual 990 Filing

  • File IRS Form 990 by November 15 and submit confirmation to NCPTA.
  • Outgoing officers file taxes for their term.
  • Failure to file risks loss of tax-exempt status.

IRS 990 Requirements

Annual Financial Review

  • Due by August 31.
  • Conducted by an audit committee of at least 3 individuals (not signers or the Treasurer).
  • Findings must be reported to the Board, included in the minutes, and submitted via Givebacks.

Instructions for Conducting a Financial Review

Sample Summer Planning Calendar

Date/EventTask
Last Membership MeetingAdopt next year’s budget (optional).
Last Day of SchoolDeadline for reimbursement requests.
June 30Fiscal year ends.
July 1–9Treasurer reconciles accounts, prepares review materials, files taxes.
July 10–20Audit committee conducts review.
July 20–30Update bank signers, update Stripe account, prepare budget.
August 31Annual Financial Review due.
AugustFinalize calendar, prep for Back to School events, verify Givebacks setup.
First General MeetingApprove Financial Review and adopt budget.

Additional Tools

Find more leadership tools at NCPTA Leadership Tools.

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