PTA/PTSA units are both corporations AND chartered units under Free State PTA. There are important Standards of Affiliation (SoA) requirements from Free State PTA, but also important business/compliance requirements from the IRS and the State of Maryland — all need to be fulfilled to run your unit/business legally and compliantly.
Here’s the complete Free State PTA SoA list:
Checklist and FAQ here: https://www.fspta.org/resources-guides
Full list with details here: https://www.fspta.org/bylaws
FOR NOW, Free State PTA is only considering 5 requirements to be deemed in “good standing.” This is mainly for taking part in the Free State PTA Convention/Training, applying for National PTA grants, taking part in Reflections, etc. The requirements are:
- paying membership dues (see https://bcptacouncil.org/resources/membership/)
- submitting officer contact info (see https://bcptacouncil.org/officer-contact-information/)
- paying insurance (see https://bcptacouncil.org/insurance/)
- submitting bylaws (see https://www.fspta.org/bylaws)
- having at least 10 paid members
There are other important business-related “good standing” requirements, though. Remember that your unit is a BUSINESS with responsibilities to the IRS and state. Other very important requirements include:
- conducting an annual financial review
- due to Free State PTA by 10/30
- see https://bcptacouncil.org/audits/
- filing your IRS 990 form
- due November 15
- see https://bcptacouncil.org/federal-taxes/
- step-by-step IRS 990-N filing instructions (for units with annual gross receipts of $50,000 and below): https://www.irs.gov/pub/irs-pdf/p5248.pdf
- check your status with the IRS: https://apps.irs.gov/app/eos/ (enter your EIN)
- your fiscal year is 7/1/xx to 6/30/xx; the 2022 filing (7/1/22 to 6/30/23) was due 11/15/23
- the IRS is behind in posting copies of fiings; when you file, you should receive confirmation from the IRS
- if your IRS 900 fiing is rejected (lingering effects of transition to Free State PTA from now-defunct Maryland PTA), see guidance here: https://bcptacouncil.org/from-free-state-pta-handling-irs990-rejection/
- filing your Maryland Personal Property Report
- due April 15
- ALL UNITS – even if they own no personal property – must file the MD Personal Property Report to prove they’re still active corporations in MD
- “personal” means Business Personal Property owned by the business; most units own no Business Personal Property
- see https://bcptacouncil.org/personal-property-report/
- check your state status and file your report here (it only takes a few minutes; click link at top left, then log in or create user account): https://egov.maryland.gov/BusinessExpress/EntitySearch/Search
- 2024 filing instructions here: https://dat.maryland.gov/SDAT%20Forms/PPR_Forms/2024_Form1_Instructions.pdf
- The most accurate way to find your unit’s current entry is to enter your most recent Maryland Department ID number (starts with D) which is on your bylaws or your Articles of Incorporation/Revival)
- OR enter your EXACT LEGAL unit name since it’s not a “smart search” (if your unit has been revived/restarted and you simply enter your school name + PTA, you may find old entries for your corporation)
- if your status says “forfeited,” contact us immediately for help getting revived/restarted. Don’t fill out the paperwork yourselves. Forfeited means the state no longer considers your unit an active corporation
- when you upload a copy of your PPR into GiveBacks, you’ll see a required “Budget” box – enter 0.00
- filing your Maryland Charitable Solicitations Act filing
- due December 30
- allows you to fundraise legally in Maryland
- check your status here: https://sos.maryland.gov/Charity/Pages/default.aspx
- Charities Division Links, then select Search Charities and enter your EIN
- see https://bcptacouncil.org/charitable-organizations-requirement
While not a formal SoA, you must submit a form to temporarily fall under Delaware PTA’s group exemption until Free State PTA receives its own group exemption from the IRS. See details here: https://bcptacouncil.org/delaware-pta-consent-form/
Another SoA requirement (which will become mandatory soon) is treasurer training. Consider attending the Free State PTA Convention to get training. You can attend PTA Council’s Fall Training Workshops and June Leadership Training as well. Free State PTA offers online training – watch for announcements.