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.
- State and National dues can be paid by e-check through MemberHub or a paper PTA check mailed directly to the NCPTA office.
- Enter local PTA members’ names and email addresses into MemberHub by the 15th of each month for members that pay by check, cash or other online systems. Members that join online through the MemberHub Store are automatically entered into MemberHub.
- By August 31, confirm in MemberHub that your PTA’s Annual Financial Review has been completed and the results reported to your PTA’s Board of Directors.
- File an annual Form 990 as required by the IRS and confirm filing date in MemberHub. The 990 deadline is November 15th of each year.
- Adopt and sign a code of ethics for Board members and adopt a board approved conflicts of interest agreement.
- 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, dues, financial review and 990 confirmations, and membership 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 [email protected].