National PTA is an IRS 501(c)(3) organization and as such enjoys a tax-exempt public charity status (National PTA generally is not required to pay federal income taxes). Because of this status, donors to National PTA may deduct their contributions to the extent permissible under tax laws. To maintain its charitable status, National PTA may not campaign for or against candidates for federal, state, or local public office. Specific rules also apply to the association’s lobbying activities and the amount of money that may be allotted to these lobbying activities.
As permissible under federal tax laws, PTA members may engage in legislative activities on behalf of children and youth and may educate the general public and policy makers about officially adopted PTA positions and resolutions. As long as they remain strictly nonpartisan, PTA members may educate the general public about issues affecting children. PTA is allowed to attempt to influence legislation through lobbying efforts but is constrained by the amount of money it may spend on those efforts.
A charitable organization (such as PTA) is regarded as attempting to influence legislation (lobby) if it does either of the following:
- A. Contacts or urges the public to contact members of a legislative body for the purpose of proposing, supporting, or opposing legislation or
- B. Advocates the adoption or rejection of legislation.
Most state PTAs are also IRS 501(c)(3) organizations and must follow the same IRS guidelines.
Reprinted from National PTA Annual Resource 2003/2004
Utah PTA is an IRS 501(c)(3) organization and serves as the umbrella for all PTA levels in good standing in Utah. Thus regions, councils, and local PTAs enjoy the same benefits and are bound by the same guidelines.
- A. The PTA shall be noncommercial, nonsectarian, and nonpartisan.
- B. The name of the PTA or the names of any members in their official capacities shall not be used to endorse or promote a commercial concern or in connection with any partisan interest for any purpose not appropriately related to promotion of the purposes of the organization.
- C. The PTA shall not, directly or indirectly, participate or intervene (in any way, including the publishing or distributing of statements) in any political campaign on behalf of, or in opposition to, any candidate for public office; or devote more than an insubstantial part of its activities to attempting to influence legislation by propaganda or otherwise.
Bylaws of the Utah Congress of Parents and Teachers, Inc., Article IV sections a, b, and c.