Can PTAs Make Donations to Relief Efforts?

PTAs have been granted federal tax exemption based on the Purposes of our association. As a non-profit, PTAs may not raise funds based on their Purposes and then divert those funds to another non-profit organization, no matter how worthy the cause. PTA funds are never deposited into a personal or school account or the account of another organization. PTAs may not run the funds of another organization through their PTA accounts.

PTA funds are private funds and school funds are public tax funds and “commingling” of these funds is prohibited by law. PTAs may donate funds to the public schools they support for specific purposes and are required to document these transactions with receipts for each donation. PTAs may donate funds to another PTA (as examples, new local unit that is forming in your area or to the Virginia PTA for service awards) because the Purposes of the associations are identical.

How Your PTA Can Help

PTAs can organize and collect funds on behalf of another non-profit organization, such as for relief to the Asain tsunami victims. However, it must be made clear that individual donations by check or money order must be made out directly to the relief organization and that cash donations will be converted to a money order by the PTA, made out directly to the relief organization. No monies collected for another non-profit activity, however worthy the cause, can be deposited in a PTA account for disbursement to the relief organization. . Some school divisions allow these type funds to be run through the individual school accounts. If you have any questions please contact treasurer@vapta.org or the state office at info@vapta.org; phone 1-866-4vakids