Running a PTA

• Must Do's for PTAs
• Nuts and Bolts
• PTA Officers Guidebooks
• Nominating Committee Guidelines

• Dues
• Insurance
• Insurance & Loss Prevention Guide
• Treasurer's Tidbits
• Incorporation and Government Reporting
• Maryland PTA Tax Exempt letter

Delegates

• Delegate's Listserve
• Ask Del
• Local PTAs Websites

Helpful information

• Directory Disclaimer
• Good Ideas File
• Backpack Mail Guidelines
• Selected MCPS Regulations

Resources

• Where to Get Help
• MCCPTA In-Office Resources
• Acronyms
• ICB

“Must Do’s” for PTAs

Pursuant to Maryland PTA Bylaws:

1. All PTAs must be incorporated. Go to www.dat.state.md.us to see if your PTA is incorporated and in good standing with the State Department of Assessments and Taxation.
2. All PTAs must carry bonding, liability, and Directors and Officers (D&O) insurance. Go to www.mdpta.org for more information. The insurance agent for all MD PTAs is:
   Kathryn R. Meagher, CPCU, ARM
   BB & T Insurance Services of California, Inc.
   Previously UnionBanc Insurance Services, Inc.
   535 North Brand Blvd., 10 Floor
   Glendale, CA 91203
   MD License # NPF3106
3. All PTA checks must be signed by two people - the treasurer and one other authorized officer.
4. All PTAs must submit a copy of their annual Treasurer’s Report and audit report to the MCCPTA Treasurer, Dale Ryan at MCCPTA, 2096 Gaither Road, Suite 204 by pony mail, or MCCPTA, 2096 Gaither Road, Suite 204, Rockville, MD 20850 by US mail.
5. All PTAs must maintain current by-laws. The by-laws must be reviewed and resubmitted every three years.
6. All PTAs must pay annual dues to Maryland and National PTAs and to MCCPTA.
    
   Pursuant to Maryland State Law:
   
7. All PTAs must be registered with the Charitable Organizations Division - Office of the Secretary of State (www.sos.state.md.us - and follow the links to “Registering a Charity”).
8. All incorporated PTAs must file a personal property tax return by April 15 of every year in order to maintain their corporate status.
9. If your PTA resells any items, such as gift wrap, plants, candy, it must have a sales tax license and file returns according to the schedule your PTA establishes with the state.
    
   Pursuant to Federal Law:
   
10. All PTAs with gross receipts of $25,000 or more must file Form 990 PT(with Schedule A) annually. The return is due on the 15th day of the 5th month following the last day of the organization’s fiscal year. For example, if the local unit’s fiscal year ends on June 30, the 990 must be filed before November 15. A form 8868 can be filed requesting an automatic 3 month extension. Go to the IRS website for more information and forms. (http://www.irs.gov/formspubs/index.html)
11. All PTAs with gross receipts less than $25,000 must file electronically a 990N postcard by the 15th day of the 5th month following the last day of the organization's fiscal year. For example, if the local unit's fiscal year ends on June 30, the 990N must be filed before November 15.

Questions?  Need assistance?  Please don’t hesitate to call me!  My “job” is to be a resource for you and your PTA.

Dale Ryan
    MCCPTA Treasurer
Email Dale
301-253-1780