Is Parents’ Council in charge of our PTO operations?
No. Parents’ Council is the 501(c)(3) umbrella organization that allows PTOs to operate as non-profit entities. We’re here to assist and guide PTOs to make sure you’re operating within IRS and State guidelines for charitable organizations. It is each PTO’s responsibility to operate within your own PTO bylaws, policies and procedures.
Do we have to have a Bylaws document?
Yes. The IRS requires all PTOs to have Bylaws.
Is Parents’ Council responsible for writing and enforcing our PTO Bylaws?
No. You write and abide by your own Bylaws, always including the mandatory items stipulated by Parents’ Council (which are required by law), and padding the rest with your own procedural policies and guidelines. A sample Bylaws document can be found on our website at www.ccparentscouncil.org.
Can you give us some tips on what to include in our Bylaws?
Remember Bylaws are legally binding. Keep your Bylaws general but not too loose so that they can’t be misinterpreted or you can’t follow them. If you have set rules and requirements put them in your Bylaws document but if you want flexibility in terms of making changes (e.g. for fundraisers that you do each year, for your different committees, for board position job descriptions etc.) incorporate that into a rules and regulations document that is added as an addendum to your Bylaws.
Do we HAVE to do the Affiliation Letter and why?
Yes, the Affiliation Letter is a mandatory IRS requirement. This letter allows PTOs to maintain their 501(c)(3) status. The charter date for the majority of schools is July 1st, 1993. If your school was opened after that date, please refer to your previous year’s affiliation letter to get the correct date or contact Parents’ Council for the information.
Does Parents’ Council check our PTO’s tax filings and documentation for accuracy?
No, we do not review or check any documentation. Parents’ Council simply collects and retains the required documentation from PTOs to ensure we are compliant within IRS and State guidelines.
How do we elect our Executive Board?
For any operational matters such as:
How do we elect our Executive Board?
How do we change our Bylaws?
When can we change our Bylaws?
What positions can we elect to our Executive Board?
What are the responsibilities of the Executive Board members?
When are we supposed to do teacher grants?
PLEASE REFER TO YOUR OWN PTO BYLAWS. Parents’ Council is always happy to help but our first question to you will be, “What do your Bylaws say”? More often than not, issues and questions can be answered by the rules and regulations set out in your own Bylaws.
What are the mandatory dues/documents that we have to provide to Parents’ Council each year?
By October 15
-One time annual dues, by October 15th
-Affiliation Letter, by October 15th
-Copy of your approved budget for the current school year, by October 15th
-Year-end financial statement for the previous school year, by October 15th
-Most recent and up to date copy of your PTO Bylaws, by October 15th or upon General Meeting approval when amendments are made.
By November 15
-Federal Tax Return, by November 15th
-Colorado Charitable Financial Statement, by November 15th
-Annual year-end fiscal review for the previous school year, by November 15th
**NOTE, if your bylaws are dated prior to 2012, they need to be updated and submitted to Parent’s Council.Most recent and up to date copy of your Financial Policies by October 15th or upon General Meeting approval when amendments are made (including your cash/check policy).
**NOTE, if your Financial Policies are dated prior to 2012, they need to be amended and updated. ***Please be aware that if you amend your bylaws at any time, a copy of the changes have to be submitted to the IRS on Schedule O with your next tax return***
Do we need to attend the Parents’ Council Spring & Fall President’s and Treasurer’s Training Workshops every year?
Yes, this is a mandatory requirement. Regardless if you are a first time or returning President or Treasurer you must attend either the Spring or Fall Training Workshop.
Should our PTO charter a Boy Scout Troop?
No. As of 2019 – Parents’ Council has changed their bylaws and will no longer allow sub-organizations to be chartered under PTOs. Please see Article 7, Section 7 in Parents’ Council bylaws.