Active Affiliation - Due October 31, 2024
All PTAs are 501(c)(3) nonprofit businesses. We have a duty and responsibility to follow the laws and regulations of the United States IRS and the State of Louisiana to maintain a tax-exempt 501(c)(3) status as well as other charter requirements of Louisiana PTA and National PTA. All Local PTA Units in Louisiana have mandatory annual requirements that need to be submitted to LAPTA in order to continue operating as a PTA. A unit must have "Active Affiliation" to be eligible for awards, grants, and student participation contests in LAPTA and National PTA. If your unit is having any problems in completing your Active Affiliation Report, let us know so we can work together! Email us at affiliation@LouisianaPTA.org. Submit your Affiliation Report now.
Each year, Local PTAs must submit paperwork to obtain Active Affiliation Status with Louisiana PTA and National PTA. To have “Active Affiliation” means that the Local Unit is current with its obligations to maintain its IRS status and National PTA affiliation. The Active Affiliation Report includes nine items. The files are easily submitted online in many file formats at the link below. Local PTAs that do not maintain Active Affiliation will be subject to the Retention Plan.
The LAPTA VP of Affiliation is Philip Davis who can be reached at Affiliation@LouisianaPTA.org.
9 Items for Active Affiliation
Membership Dues
Submit member dues to LAPTA for all members with a minimum requirement of 30 members. Submit the email confirmation as proof of payment.
Register with LAPTA
All Officers are required to register with LAPTA annually. Board Members are encouraged to register annually with LAPTA.
Bylaws
Submit the first page of Bylaws showing the LAPTA approval stamp and approval date. Bylaws must be updated every three years. See the LAPTA Bylaws Template.
Tax Filing
Submit proof of 2022 or 2023 filed and accepted IRS Form 990 tax filing. See the Treasurer's page for details.
Budget Report
Submit both the Local Budget Approval Form AND the Approved Annual Budget. See LAPTA Treasurer Toolkit for details.
Audit Report
Submit the Audit Committee Report for the previous year using the Audit Form which includes directions and the worksheet.
Articles of Incorporation
Submit the updated Annual Report of the Articles of Incorporation from Louisiana Secretary of State at geauxbiz.com.
See details here.
Acquire insurance to protect the PTA and Board of Directors. Submit the insurance declaration page. Operating a PTA unit is much like running a small business. Businesses have insurance to protect their people and investments. LAPTA requires PTAs to obtain adequate insurance protection against liability and monetary loss due to fraud, embezzlement, or dishonest acts. Purchase annual insurance coverage from any insurance company that offers coverage to PTAs and other nonprofits at a reasonable price. LAPTA uses AIM (Association Insurance Management) at aim-companies.com. LAPTA does not have a minimum amount of required coverage. Ask about adding social media or online protection coverage. Be aware of potential liability for things such as a donation to the school to cover field trips. The insurance company can recommend adequate coverage.
Insurance
Leader Training
Submit proof of PTA Training for the Executive Committee who each need 4 credits. See LouisianaPTA.org/training.
Active Affiliation Training
View the PowerPoint, PDF Summary, PDF of PowerPoint Slides, or Zoom Course from LAPTA Leadership Training below. View all training here. If you do not have Microsoft Office, download a free alternative program that runs Microsoft Office files including PowerPoint. The video will be updated to 2024 once available.
2024 Affiliation Training
Summary Page as PDF
PowerPoint
PDF of PowerPoint Slides
501(c)(3) Validation Letter
Once the complete Active Affiliation Report is submitted and approved by LAPTA, a 501(c)(3) Validation Letter will be emailed to the PTA within two weeks. The Validation Letter, good for one year, can be used to show businesses and other entities that you are a nonprofit in good standing with the IRS and in Active Affiliation with National PTA and Louisiana PTA. The letter designates that contributions to PTAs are deductible as charitable contributions for federal income tax purposes. If you need a copy of your letter, email Affiliation@LouisianaPTA.org.
Retention Plan
When a Local Unit fails to submit the yearly requirements to maintain its IRS non-profit status and National PTA affiliation, then LAPTA has a “Retention Plan” to get units back on track. The goal of the LAPTA Retention Plan is to support Local Units and to make the process as easy as possible. There are five steps to the Retention Plan.
1. Notification
LAPTA notifies the PTA of the missing Active Affiliation Report (due October 31, 2024) and gives the PTA 30 days to submit the report from the date of notification.
2. Restriction
The Local PTA Unit is given a second 30-day period to submit and is ineligible for awards, programs, or grants administered by LAPTA or National PTA.
3. Intervention
The PTA signs a Plan of Action which designates new deadlines for the missing items.
4. Restructure
If the PTA does not complete the report, LAPTA may choose to restructure the leadership of the PTA or choose to move into the Dissolution Phase early.
5. Dissolution
A Local Unit is considered for revocation of its charter and loss of LAPTA associated IRS 501(c)(3) nonprofit status if: Active Affiliation is not acquired for three consecutive years; PTA leadership refuses to implement the Plan of Action; or the PTA is not in compliance with the Purposes and Principles of PTA as defined in the Bylaws, adopted May 2024, Articles II and III. The PTA must cease and desist further use of the PTA name. Bank accounts must be closed with any remaining funds donated to a PTA.