Memorandum of Understanding for Principals and LAPTA

Principal's Name*

First NameLast Name

Email*

example@example.com

Phone Number*

Please enter a valid phone number.

Grades at Your School*

School Name*

School's Parish in Louisiana*

I acknowledge that the mission of PTA is to make every child’s potential a reality by engaging and empowering families and communities to advocate for all children. The purposes are •To promote the welfare of children and youth in home, school, community, and places of worship. •To raise the standards of home life. •To secure adequate laws forthe care and protection of children and youth. •To bring into closer relation the home and the school, that parents and teachers may cooperate intelligently in the education of children and youth. •To develop between educators and the general public such united efforts as will secure for all children and youth the highest advantages in physical, mental, social, and spiritual education.*

I understand.

As a 501(c)(3) nonprofit organization, PTA is an independent association designated by its unique IRS Employee Identification Number (EIN) and governed by its Board of Directors and membership. It is required to uphold a Duty of Care, Duty of Loyalty, and Duty of Obedience to the local PTA, Louisiana PTA, and National PTA. Its priority and legal obligation with the IRS are to further the mission of PTA. All local PTAs fall under the Louisiana PTA tax umbrella. The IRS does not classify PTA as an educational organization but as a civic organization with the primary activity listed with the IRS as "Parent Teacher and Student Advocacy." If any of these components are not upheld, then the IRS has the authority to remove the nonprofit status and Louisiana PTA can revoke its charter.*

I understand.

Commingling of private and public funds is forbidden by the IRS. This is cause for revocation of the nonprofit status and is considered tax fraud if educational and PTA funds are commingled. PTA funds belong to the members. The General Membership approves the proposed budget and utilization of those funds. The PTA Board of Directors is then responsible for the proper management of the PTA funds.*

I understand.

A school official (a school employee with authority over teachers) may be on the Board of Directors although not on the Executive Committee as that presents the impression of having undue financial influence over the PTA’s spending. A school official may not be an authorized signer on the PTA accounts. A school employee, and not a school official, may have signing authority on a PTA account only if they are an elected officer of the PTA. The PTA checkbook resides with the PTA Treasurer. A minimum of three authorized bank signatories are required on the bank account with two of these being the President and the Treasurer. Bank statements are mailed to the PTA’s permanent address which is the school’s address or are printed electronically and are reviewed and signed by a non-signatory as required by insurance providers.*

I understand.

PTAs annually submit their Active Affiliation Report to LAPTA which includes documentation of IRS tax filing, LA Secretary of State annual filing, current Bylaws, approved budget, insurance declaration page, LAPTA Leader Training, and the PTA Audit Report. LAPTA reviews all documentation and then issues a 501(c)(3) Validation Letter.*

I understand.

PTA shall meet regularly with the Principal to review the PTA goals to benefit the students, families, and community for the year, discuss what PTA programs can be implemented to support the school’s goals, and to discuss member feedback on any issues.*

I understand.

PTA Resources: National PTA website at PTA.org has Family Resources and ample programs available to you. Louisiana PTA at LouisianaPTA.org is here for your assistance and support, as well. Details on starting a PTA are at LouisianaPTA.org/start.

Principal: Please sign this Memorandum of Understanding to confirm your commitment to support the PTA/PTSA at the above listed school community. *

President, Louisiana PTA

The Louisiana Parent Teacher Association is honored to collaborate with you to empower and engage families and your school community to make every child's potential a reality.

Memorandum of Understanding for Principals and Louisiana PTA