Charter a PTA
The Alabama PTA charters new local associations upon approval of By-Laws and receipt of membership dues. The Alabama PTA is a nonprofit educational support group and is exempted from federal income tax. All chartered PTAs are covered under this blanket exemption. Upon chartering, the Alabama PTA office staff secures an Employer Identification Number (EIN) from the Internal Revenue Service for the new unit. The PTA should keep this number with its official records. The number should be used for bank accounts and is required for filing a Form 990. Refer to the Money Matters section of the National PTAs Annual Resources for PTAs.
To charter, a local PTA must have approved By-Laws, (use Alabama PTA Local Unit By-Laws template only) pay state and national dues, and submit a membership list of at least 50 members.
The charter should be kept in a specific place, preferably framed and hung in the school office. In case of the dissolution of a local PTA, the charter will be recalled.
Losing a Charter
There are three ways by which a PTA may cease to function as an organization. The unit charter must be returned to the Alabama PTA should any of the following occur:
Two or more organized local PTAs combine.
A unit fails to pay the national and state portion of its dues by March 31. Reinstatement must be resolved through the Alabama PTA office.
A PTA unit, by due process, votes to dissolve. Steps on dissolution are fully outlined in the Alabama PTA By-Laws and are listed below.
Steps For Dissolution
Dissolution of a unit annuls its By-Laws. The motion "to dissolve as a unit of the PTA" is the same as a motion to amend its By-Laws by rescinding the entire document. Therefore, a 30-day prior notice and a two-thirds vote of all members present (a quorum being established) is required for such action.