Each New York City public school PA/PTA must comply with the NYC Department of Education (DOE) Chancellor's Regulations as well as its own bylaws. If your PA/PTA is incorporated as a not-for-profit in New York, it is also subject to the New York State Not-For-Profit Corporation Law. If your PA/PTA is a 501(c)(3) organization, it is bound by the requirements of that section of the Internal Revenue Code as well. Sections of the New York State Tax Law also apply to PA/PTAs that do business in the state.
PTAlink is independent of the DOE. Its interpretation and suggested application of the Chancellor’s Regulations or DOE’s policies and procedures have not been reviewed or endorsed by the DOE.
Chancellor’s Regulation A-660, Parent Associations and the Schools, pertains specifically to PA/PTAs and Presidents’ Councils. It sets forth rules governing NYC public school .
The New York State Not-for-Profit Corporation Law (N-PCL) sets forth the requirements for organizations that wish to incorporate in New York; post formation, not-for-profit or.
The New York State Tax Law requires unincorporated associations and corporations doing business in the state to pay sales and franchise taxes unless they have received exempti.
A PA/PTA’s bylaws have two functions: formally establishing a school’s PA/PTA and detailing how it operates and is governed. A PA/PTA’s bylaws must contain, at a minimum, cert.
If your PA/PTA is a 501(c)(3) (tax-exempt not-for-profit organization) it must comply with section 501(c)(3) of the United States Internal Revenue Code as well as other laws. .
All organizations – especially those that conduct business and handle money – should have procedures in place to address conflicts of interest, and PA/PTAs are no exception. G.