As a constituent association of Ohio PTA and National PTA, you are required to maintain certain standards of affiliation in addition to your duty to uphold the Mission and Values of PTA. These items are things most units are already doing, and submitting your completed paperwork should simply be a formality affirming that all of these required actions have been taken. The IRS has added new steps beginning January 2027 that requires organizations that hold a group exemption letter (which Ohio PTA does) show proof of general supervision of their constituent organizations so some items have changed.  Please check to be sure all areas have been submitted!

Ohio PTA Standards of Affiliation Compliance Requirements

• List Officers and Committee Chairs in Givebacks (Due by July 15): Accurate names and contact information for all members of your next term’s PTA Board are required to be submitted to Ohio PTA per your bylaws. Having accurate contact information allows National PTA and Ohio PTA to provide units and councils with timely information and communication to help them better support their students, schools, families and community. Ohio PTA uses Givebacks to keep track of this information. New officers should be entered into Givebacks as soon as they are installed so they can receive summer communication and resources from Ohio PTA. Also, officer accounts are set to expire June 30, so if the following year’s officers aren’t registered by the end of the fiscal year, you will have to contact a member of your PTA Council or Ohio PTA to have them added manually. It’s easier to make sure your new officers are added before the end of the school year and saves everyone work trying to play catch-up later.
• IRS Form 990 (Filed by November 15): PTAs are required to file taxes by November 15 every year in order to maintain compliance as a 501(c)(3) charitable organization. Most units and councils with annual revenue less than $50,000 will file Form 990-N, which is incredibly simple. A few units and councils with revenue greater than $50,000 will file Form 990-EZ, which is more involved, but still not difficult. We’ve been dealing with several units who have lost their 501(c)(3) status due to not filing with the IRS. As a constituent association of Ohio PTA, you can use the File 990 service free of charge. It takes less than five minutes. You can find out more information on a unit’s 501(c)(3) tax status and how to maintain it in IRS Publication 557. You must upload proof of your 990 submission to Givebacks.
• Charitable Solicitation Act Registration (Filed with the Ohio Attorney General by November 15): All 501(c)(3) organizations who raise/solicit money in the state of Ohio are required to register with the Ohio Attorney General. This takes more than five minutes, but less than fifteen. It requires a bit more information than Form 990, so have your financial review form and year-end treasurer’s report handy. Follow this link to register. You must upload proof of your registration to Givebacks.
• Membership Dues (Initial Payment by November 30): As a constituent association of Ohio PTA and National PTA, units are required to remit dues on behalf of every member to Ohio PTA and National PTA. These remissions are handled via Givebacks, which covers both state and national dues at the same time. Every unit needs to have made at least an initial dues payment to Ohio PTA by November 30. Please continue registering members all year, but remit at least some of your dues by November 30. You can now set up automatic monthly payment of dues through Givebacks.
• Financial Review (Completed and Filed by November 30): All units and councils are required to perform a financial review at least once per year and any time a new treasurer assumes their duties. It does not necessarily need to be done by an accountant. The Ohio PTA Financial Review Guide has instructions for conducting a financial review. The completed and signed financial review form must be uploaded to Givebacks after it is presented to the unit or council membership.
• Bonding Insurance (Current as of November 30): All units and councils are required to carry financial fraud insurance for an amount covering the average gross receipts of the association during the year. The certificate of coverage should be kept in a unit’s or council’s treasurer’s files. Policies renew at different times, but insurance needs to be current as of November 30.
• Updated Bylaws (Reviewed at Least Every Three Years; Current as of November 30): Bylaws should be reviewed and updated at least every 3 years, unless amendments are needed more frequently. They do not necessarily need to be amended, but they do need to be reviewed by a committee and affirmed to be current by a member vote. Any reviewed bylaws should at least be revised to use the current bylaws template. Instructions for how to review and revise bylaws can be found on our Bylaws page.
• Upload documents to Givebacks: From your Givebacks home page, on the left-hand menu, click Compliance -> Enter Compliance Submissions, and click the button that says Submit next to the document you wish to submit. There is space to submit all of your compliance documents here. Please upload each document to the title for which the submission is for. The documents will be checked and approved if all are found in order. Then the Standards of Affiliation Committee will upload your Letter of Determination. If there is an incorrect file, or something missing, it will cause a rejection and a message will be sent with what needs to be corrected and your Region Advisor will be notified as well to assist you if needed. You can then REupload once you have the corrected documents in order.

Policies for Best Practice

Ohio PTA strongly recommends that you also include the following in your Policies or Standing Rules: 

• Code of Ethics and Conflict of Interest Policy: These are guidelines for how PTA members should conduct themselves in tricky situations and many bonding insurers require or request these policies when claims are made. Here is a sample Code of Ethics and a sample Conflict of Interest Policy. You do not need to use that exact verbiage, but it should be close. Members of a unit or council should review these policies and vote to adopt them. Once adopted, these policies become binding and apply to all members of the unit or council. The approved documents should be signed by the unit or council president and added to the permanent file.
• Social Media Policy: These are guidelines for how your PTA operates its official social media accounts and how PTA members conduct themselves on social media when acting on behalf of the PTA. This policy is not an SOA requirement, but it is best practice for all organizations and will support the Article in your bylaws for Electronic Technology/Procedure Integrity. This Sample Council and Unit Social Media Policy may be used or modified for use by your PTA, but must be adopted by your membership before it takes effect.