Finance

The financial health of your PTA is crucial to the success of speaking up for all children and families. PTAs are legally classified as “public charities” and are organized and operated exclusively for the exempt purposes recorded in Article II of all PTA bylaws. Public charities may not carry on any activities not permitted under Section 501(c)(3) of the Internal Revenue Code (IRC).

The treasurer is an elected officer and the authorized custodian of all funds of the local PTA. Some responsibilities of the office are specified in the unit bylaws and others are established by district PTA and California State PTA procedures. The treasurer’s duties also include keeping records and preparing reports to comply with local, state and federal laws. For more information download the Finance chapter or visit the Finance section of the CAPTA Toolkit.