Officer Q&A – Colorado PTA

Question	Answer
How do I get my PTA’s IRS determination letter?	Send an email to the Colorado PTA office. Colorado PTA issues a letter verifying and confirming your PTA’s EIN and the subordinate relationship between your local PTA and the state PTA upon requests. It will include a copy of Colorado PTA’s determination letter from the IRS. Colorado PTA requires the PTA unit to be in good standing before the letter will be released to your PTA.
Do I have to pay sales taxes on our PTA’s purchases?	Your unit shouldn’t pay Colorado sales tax on most purchases made by your PTA as Colorado PTA has the Sales/Use Tax Exempt certificate for use by local PTAs. Send an email to the Colorado PTA office to receive an electronic copy.
Where do I find the forms for the Financial Review, Membership Reports?	All of our forms can be found on our website page for Officers Forms & Resources.
What happens if we’re late with the membership dues?	Membership reports and remittance of dues are not considered late as long as they are postmarked by the due date. If your PTA is participating in Reflections, the Membership Challenge, or other programs/awards, it is necessary to remit on time. Otherwise, your PTA unit will not be considered to be in good standing until the office receives the dues.
Why are you asking for our membership contact information?	Every member that joins your PTA automatically becomes a member of Colorado PTA and National PTA. We only share the database with PTA, Region Directors & Councils.
Can we pay for child care providers during our meetings?	Yes, your unit can pay for childcare providers, HOWEVER, they are not covered by AIM Insurance as they are considered to be independent contractors. If your membership approves this expense, be sure that the providers have liability insurance. If your PTA pays a contractor $600 or more in a calendar year, it will need to provide IRS Form 1099 and file IRS Form 1096. AIM Insurance recommends using at least two volunteers, 18 years or older. Please check out their great Resource Guide.
Do we have to do a(n) financial review/audit? How do we do a(n) financial review/audit?	Yes, this is required by the IRS and AIM Insurance. Plus, this provides transparency and accountability to your members. First, check your PTA unit’s bylaws for information on how to set up the Audit/Financial Review Committee. Check out the Back to School Kit for guidance about conducting the Financial Review or Audit. The Financial Review/Audit Committee Report form is available here!
Who approves the budget?	The board prepares and presents a budget for the membership to approve, usually at the first general meeting of the year. When there are additional expenses or a change in an allocated item, the budget may be amended, with advance notice, by a vote of the membership at any regular meeting or at a special meeting called for that purpose. Be sure to check out the Back to School Kit for more in-depth information.
How do I get a copy of my unit’s bylaws? How do I get the template? Why do I have to conduct the three year review of the bylaws?	If you need a copy of your unit’s bylaws or the local unit bylaws template, send a request to the Colorado PTA office. Your Region Director or Countil can help with the process. National PTA and/or Colorado PTA may make changes to the bylaws; thus conducting the three-year review with the current version of the local unit bylaws template ensures that your PTA’s bylaws are up to date. Typically the changes that National PTA and/or Colorado PTA make are in direct response to legislation affecting not-for-profit organizations and associations.
How do I get started, I don’t know where to begin?	We know that is can be hard when you’re not sure what to ask. Please feel free to contact the Colorado PTA office to sign up for newsletters, review training options available from Colorado and National PTA, or contact any of the Colorado PTA Board of Directors members. Help is always an email away!