7/15/2013. Vision Every child s potential is a reality.

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1 2013 What are the responsibilities? What is fundraising? How to select a fundraiser? How to select a reliable and reputable company? What is important when reviewing a contract? What is the difference between sponsorships and endorsements? What should you know about taxes and finances? 1 Vision Every child s potential is a reality. Mission To make every child s potential a reality by engaging and empowering families and communities to advocate for all children. 2 1

2 Purposes To promote the welfare of children and youth in home, school, community and place of worship. To raise the standards of home life. To secure adequate laws for the care and protection of children and youth. To bring into closer relation the home and school, that parents and teachers may cooperate intelligently in the education of children and youth. To develop between educators and the general public such united efforts as will secure for all children and youth the highest advantages in physical, mental, social and spiritual education. 3 4 Be a graduate of Texas PTA Leader Orientation Submit a written Plan of Work Review bylaws and standing rules of the PTA Maintain a procedure book Attend all meetings of the association Sign the ethics/conflict of interest policy Review minutes of each meeting of the PTA Review financial reports Help recruit new members to the PTA Recruit new PTA leaders 5 Complete a Plan of Work Create, coordinate and work with committee Comply with local, state and federal laws, along with school district rules Verify that the president has signed contracts Ensure that money is counted by two people, received and counted by the treasurer and deposited promptly All bills are paid by check Report fundraisers to membership Review Local PTA Standing Rules for specific duties of the fundraising chair. 2

3 Outlines goals Includes anticipated expenditures Approved by Board 6 Rosters Job Description Plan of Work Budget Bylaws & Standing Rules Events, Projects, Programs Reports PTA Materials 7 The primary emphasis in PTA should be the promotion of the vision, mission and purposes of PTA. Fundraising is a method of raising money to finance PTA programs and projects. Fundraising is not a primary function. The purpose is not to subsidize public funds by hiring teachers, purchasing curriculum, etc. 8 3

4 PTAs should begin each year with specific goals in mind, and should identify strategies for reaching those goals before determining the dollar amount needed in a fundraising event. Only funds necessary to meet the goals of the year should be raised. 9 Legislation, programs and parent education Leadership training Insurance PTA administration Expenditures of all committee chairs Awards Other activities 10 What Works Best For The PTA School Community 11 4

5 Questions to Ask: Does it adhere to the PTA vision, mission and purposes? Does it conform to the noncommercial, nonsectarian, and nonpartisan policies set forth in the PTA bylaws? Will it create goodwill for the PTA? Will it provide the revenue to help meet the PTA s goals? Do the contracts for the products cover who is responsible for damages or unclaimed goods? Is the PTA using volunteers, or does it have to pay or contract workers? Is it ethical? 12 Questions to Ask: Is there a cost for using a facility? Are their special restrictions for the facility? How long is the event going to last? Are there local, state, or federal laws that apply? Is the company a recognized fundraising company? How long have they been in business? Ask for and check references. Does the company have a local sales representative? Have there been any complaints filed with the Better Business Bureau or Texas PTA? 13 3-to-1 Rule 3 Programs = 1 Fundraiser For every fundraising activity, there should be at least three non-fundraising projects aimed at helping children or advocating for school improvements. Parent Education Family Engagement Advocacy 14 5

6 No members shall profit monetarily Approve to prevent conflict of interest Children must not be placed at risk No door-to-door sales without a parent/guardian Award programs 15 Reputation References Profit Margin Customer Service Licensing Products 16 CONTRACTS Double-check all the numbers All desired services are included Promotional materials are listed Payment and product delivery dates listed Clause about damaged goods Contract is between two organizations Signatures Insurance 17 6

7 Create a calendar of activities and deadlines. Define committees and assign leaders. Plan promotion and publicity. Create sponsorship opportunities Comply with laws and permit requirements. Implement safety measures. Make sure your PTA has the appropriate insurance. 18 All fundraisers must have the approval of the membership in advance of the event and the vote must be recorded in the minutes of the membership meeting. The project, if it is an ongoing activity or program, must be approved each year by the membership. 19 PTAs are exempt from taxes under Section 501(c)(3) of the Internal Revenue Code. PTAs must pay attention that fundraising does not become its primary focus. 20 7

8 Product Liability Personal Injury Contract Issues 21 A sponsorship is a funding mechanism in which a commercial concern provides cash, products or knowhow to PTAs in return for an acknowledgement of thanks. Sponsorships are an appropriate means of funding projects and program that promote the objectives of the organization. 22 Seeking Sponsors Must help further the programs, aims and goals of the PTA Can be linked to specific events, programs, activities or publications. Can not conflict with PTA s positions and resolutions. Company identifies as an official sponsor Products shall not be identified as official product 23 8

9 Thanking Sponsors Notes Posters Banners Media 24 Endorsements An endorsement is when charitable or educational associations endorse the products or services of commercial concerns. Endorsement activities are not appropriate for PTA participation based on PTA s noncommercial policy. 25 PTAs may hold two, one-day (24-consecutive hours), taxfree sales events each calendar year. Must be included in the minutes. Can not be a year-long activity. 26 9

10 The Texas Comptroller s office has ruled that brochure/catalog sales are not eligible for tax-free declarations by the PTA because, for these sales, the PTA is acting as an agent for the vendor, who is the seller. The PTA collects sales tax on the sales price and remits it to the vendor to remit to the Texas Comptroller s office. 27 PTAs are not required to pay the Texas sales tax on items purchased for use in presenting programs or carrying on the work of the PTA. Sales tax should not be reimbursed. 28 Taxable Books/Publications purchased for resale Gift wrap School supplies T-shirts Admission Ticket not provider Horticultural products roses, poinsettias Pumpkins carved, painted Silent auction items Garage sale items Pictures with Santa Confetti eggs at carnivals Santa s Workshop items Magazine subscriptions 29 10

11 30 Non-Taxable Candy Bars Popcorn, popped Spaghetti supper Concession sales Raffle Tickets Books/Directories produced by PTA Admission Ticket provider Discount coupons Horticultural products plants, seeds Pumpkins from pumpkin patch Silent Auction items Booth rental fee Carnival games Face painting Educational activities Cookie dough Distributing gift cards is the same as handing someone PTA cash Individual benefit; prohibited by IRS from using assets for this purpose Considered compensation by the IRS W-2 must be remitted PTAs can purchase items for the classroom or for teachers to do their jobs (does not benefit the individual) Items donated to the PTA are considered a PTA asset. Gift cards donated to the PTA can be sold in a silent auction or used for PTA purposes/functions. 31 A PTA must be in existence for at least three (3) years before they can conduct a raffle. 32 Do not require a license Prize cannot be valued more than $50,000 Can hold two (2) raffles a year Can not be for cash or a gift card Must have prizes in possession Only members of the PTA may sell tickets Complete W2-G Complete W-9 No one may be compensated directly or indirectly 11

12 33 Donations Field Day Carnivals Craft Fair Bake Sales Snack Sales Dinners Concessions School Supplies Campbell s Labels for Education Spirit ware Santa s Workshop Book Fairs Brochure sales Family portraits Flower sales Box Tops for Education Fun Runs Talent Show Movie Nights Grants BINGO Texas PTA recommends that Local and Council PTAs use alternate methods for raising funds due to the increasing number of rules and required licenses to be obtained prior to operating a BINGO game. Call Bingo hotline to answer questions: LOTTERY TICKETS Texas PTA has established a policy that a PTA may not sell lottery tickets. Fundraisers must be included in the approved budget. Funds should be counted by two PTA members and given to the treasurer to deposit. Deposits should be made in a timely manner. A fundraising activity report should completed 35 12

13 Event Date to Treasurer Amount Date of Report Date on Treasurer Report Board/ Membership Total Amount Collected Amount owed to company Sales Tax Profit 36 Equipment/Money Donations forms: Specific sum of money for a specific purpose Purchase of capital asset for donation Purchase of capital asset retained by the PTA and stored on campus All purchases/donations must be approved by the PTA membership for authorization to expend funds Have a specific goal for each fundraiser, regularly remind yourself and your volunteers of that goal, and promote it to the community. 2. Assign an organized person to serve as Fundraising Chair. 3. If you are using a fundraising company, know the company or check out references and have a written contract. 4. Select a program with a good service package that fits your needs. 5. Make sure the product you re selling represents a good value at a fair price. 13

14 6. Look for fundraising activities that have educational value and promote community involvement. 7. Delegate and involve as many volunteers as possible. 8. Keep it short. People lose interest in long projects. 9. Do not overwhelm your families. Remember, kids are in school to learn and parents can only afford so much. 10. Have fun! 39 June July July October 15 January 15 February February February March 15 National PTA Convention Summer Leadership Seminar Annual Convention (Odd-numbered years) Fall Membership Reporting Advancing Reflections to Texas PTA (Councils and Areas) Rally Day at the Capitol (Odd-numbered years) Family Engagement Conference (Even-numbered years) Annual Convention (Even-numbered years) Spring Membership Reporting 40 Texas PTA TALK-PTA National PTA PTA Texas PTA Finance Department Texas PTA BASICS: Fundraising Resource Guide Available for purchase or free download at Texas PTA BASICS: Fundraising Quick Start Guide Available for purchase or free download at