The California State PTA recognizes the need to extend support to the families harmed by Hurricane Katrina. Our hearts and prayers go out to these families as they work to rebuild their homes and communities. Since PTAs are often asked to provide assistance with the coordination of relief activities, it is important that the proper guidelines be followed.
PTAs are prohibited from making personal gifts to a specified family or individual. A PTA may not collect and disburse funds for the benefit of specified families or individuals. A PTA's EIN may not be used for the establishment or maintenance of any financial account designated for the benefit of specified families or individuals. The IRS may impose penalties if these rules are not observed.
PTA units, councils and districts may participate in community relief efforts by making a monetary donation to a relief organization recognized by the IRS as a 501(c)(3) organization. Organizations such as the American Red Cross, the Salvation Army, and United Way handle donations for relief efforts under benevolent fund procedures which mean that funds are received for disbursement to a broad class of potential recipients. These organizations may not accept funds for a specific family or individual.
In order for PTA funds to be donated, PTA financial procedures must be followed. The membership is the authorized body to approve, or ratify, the donation to another 501(c)(3) organization. The approval of the donation must appear in the minutes of a meeting of the association.
PTAs may participate in disaster relief efforts by
PTAs may participate in personal tragedy relief efforts by
Brenda Davis, President
Charlene Pendergraft, Treasurer
PTA as an Employer
Tax Filing Support Center
Handling Requests for Relief Assistance
Frequently Asked Questions
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