The IRS is revising Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and its instructions, to help charities apply for 501(c)(3) tax-exempt status.

Effective January 31, 2020, applications for recognition of exemption on Form 1023 must be submitted electronically online atwww.pay.gov. The IRS will provide a grace period during which it will continue to accept paper versions of Form 1023 (Rev. 12-2017).

The user fee for Form 1023 will remain $600 for 2020. Applicants must pay the user fee through www.pay.gov when submitting the form. Payment can be made directly from a bank account or by credit/debit card.

IRS News Release on the Taxpayer Certainty and Disaster Tax Relief Act provisions

The following provisions may apply to tax-exempt organizations' current and previous tax years:

- Retroactive Repeal of Unrelated Business Taxable Income – Qualified Transportation Fringe Benefits aka"parking lot tax" 

The Taxpayer Certainty and Disaster Tax Relief Act of 2019 retroactively repealed Internal Revenue Code (IRC) Section 512(a)(7), which increased unrelated business taxable income by amounts paid or incurred for qualified transportation fringes. Congress had previously enacted this provision as part of the Tax Cuts and Jobs Act, effective for amounts paid or incurred after December 31, 2017.

If you wish to claim a refund or credit of the UBIT reported on your Form 990-T for 2017 or 2018 under Section 512(a)(7), you may do so by filing an amended Form 990-T as described in the form’s instructions. 

More information on this process is available on IRS.gov.

- Tax simplification for private foundations 

The legislation reduced the 2% excise tax on net investment income of private foundations to 1.39%. At the same time, the legislation repealed the 1% special rate that applied if the private foundation met certain distribution requirements. 

The changes are effective for taxable years beginning after December 20, 2019. 

- Exclusion of certain government grants by exempt utility co-ops 

Generally, a section 501(c)(12) organization must receive 85% or more of its income from members to maintain exemption. 

Under changes enacted as part of the Tax Cuts and Jobs Act, government grants are usually considered income and would otherwise be treated as non-member income for telephone and electric cooperatives. Under prior law, government grants were generally not treated as income, but as contributions to capital. 

The 2019 legislation provided that certain government grants made to tax-exempt 501(c)(12) telephone or electric cooperatives for purposes of disaster relief, or for utility facilities or services, are not considered when applying the 85%-member income test. Since these government grants are excluded from the income test, exempt telephone or electric co-ops may accept these grants without the grant impacting their tax-exemption. 

This legislation is retroactive to taxable years beginning after 2017. 

Learn how to complete your agreement to take payments online. Here's what you need to know:

MemberHub partners with WePay, a Chase Bank-owned company, to process all payments.

WePay is a trusted platform to accept payments online. WePay handles payments for a variety of purposes, such as donation campaigns, online merchants, events, and more.

MemberHub is only integrated with WePay for payments processing.

All payments you take through MemberHub will be automatically routed to your PTA checking account, and all transactions will be reported inside your WePay PTA portal. 

By law, WePay has to ask for your Social Security Number to make sure you are who you say you are, and that you’re authorized to act on behalf of an entity (your PTA).

Your SSN is for identity verification ONLY as part of the KYC (Know your Customer) process. This process is much like opening a bank account on behalf of your PTA at Chase. Chase is federally required to officially know someone connected to the account.

WePay doesn’t run credit checks, so inputting your SSN for this purpose won’t affect your credit score. Your taxes won’t be affected, either, as long as you input the correct name and Employer Identification Number (EIN) for your PTA in WePay.

When you start the payments application form in MemberHub, you’re actually on the WePay/Chase Bank site.

MemberHub doesn't have access to your data, so we don't store it and your privacy is tightly controlled. WePay keeps all the information you enter in WePay safe with bank-level security measures. Read more about the security WePay offers.

How to make sure WePay can verify your account information

If you got an email that says WePay couldn’t verify your identity or connection to your organization, update your account information using the link in the email.

· Double check that you correctly entered your tax identification number. Even a small typo can prevent WePay from verifying your information.

· If you're using your SSN, please make sure to enter your full legal name, which should match the information you provide to file your taxes.

Processing fees

· WePay and MemberHub fees are 3.5% + $0.50 per credit card payment.

· If you pay your state dues by eCheck (ACH), the cost is just $1 per transaction, no matter how much it is, which is great for larger payments. In many cases, $1 is less than a stamp, envelope, and your time to handle it. NOTE: At this time MemberHub allows eCheck for state dues payments only. eCheck cannot be used for transactions in the MemberHub store.

· There are no fees for cash or check payments for members entered manually.

You can choose who absorbs the fees in the store settings tab -- the PTA or the person paying. This setting is currently storewide and applies to all items/orders placed online.

A nominating committee is elected by the PTA membership at a meeting at least two months prior to the election.

The nominating committee convenes and reports a slate of candidates at least 30 days prior to the election. For additional information on the nominating committee, see the local unit bylaws Article VIII and the publication “The Nominating Committee”

Announcing the Nominees:
 The president asks for the reports of the nominating committee by stating
“We will now hear the report of the nominating committee.”

 The chairman of the nominating committee rises and presents the report:
“MadamlMr. President, the nominating committee submits the following nominations for the officers of the __________PT A for the ____ year.
1. For President: Mr./Mrs. A
2. For Vice-President: Mr./Mrs. B
3. For Secretary: Mr./Mrs. C
4. For Treasurer: Mr./Mrs. D
Signed: Mr./Mrs. E, Chairman, Mr./Mrs. F, & Mr./Mrs. G”

 The chairman gives the written report of the nominating committee to the president.

 The president then restates the report

Nominations from the Floor:
Additional nominations may be made from the floor by any PTA member. Eligible nominees are defined in the bylaws, Article VIII.

 The president proceeds by stating
“For President, _._is nominated by the nominating committee. Are there any further nominations for president?“
(Always allow plenty of time for nominations from the floor.)

 If a member nominates another person, the president states:
“__________(name), has been nominated. Do you consent to the nomination? (If yes, then asks) Are there any further nominations for president?”

Closing the Nominations:
If there are no additional nominations from the floor the president declares nominations closed by stating
“Are there any further nominations for President? (Pause)
If not (pause) without objection, nominations are closed .”

Nominations from the floor and closing the nominations should be completed for each office individually before moving on to the next office.

The organization's bylaws, Article VIII state the voting date and procedures.Only PTA members can vote.

Voice Votes:
 Most bylaws provide that where there is but one nominee for each office, the election may be by voice.

 If there is only one nominee for every office, the vote may be made on the whole slate at once.
The president states
“__________ has been nominated for President. Those in favor of _______ for president, say "Aye." Those opposed, "No."
“The ayes have it and _______ is elected President.” (Repeat for all offices.)
OR

“The following have been nominated. (Reread the slate of officers). Those in favor of the slate as presented, say "Aye." Those opposed, "No”. The ayes have it and the slate has been elected.”

Ballot Votes:
If there is more than one candidate for an office or when the bylaws require a ballot vote, this requirement cannot be suspended even by a unanimous vote.

 The president appoints four (4) tellers who:
1. Verify those wishing to vote are paid PTA members.
2. Give each voting member a ballot.
3. Collect ballots or make sure they are placed in a sealed ballot box.
4. Count the ballots when the polls privately.
5. Create a written report of the results and give to the president.

A majority vote is necessary to elect unless the organization's bylaws provide otherwise. If ballots have been counted and no one candidate for a particular office receives a majority of the votes, additional balloting must be held, with all nominees for that office on the ballot, until one candidate receives a majority.

Introduction of Newly Elected Officials:
 After voting for all offices is completed, the president declares the officers elected as follows
“The officers you have elected for the _____ PTA for next term are:”
(List the officers)

 Newly elected officers assume their official duties at the time prescribed in the bylaws Article VIII.

An installation “ceremony” is an opportunity to set forth the privileges, duties, and opportunities for service that are transmitted to the new officers. This also allows the membership to become acquainted with the new officers. Installations are optional and may be held at the time of election or at another time before assuming office.

PTA OVERVIEW

PTA Membership: What does it mean to be a member?

· Membership is open to anyone who believes in the Mission and Purposes of National Parent Teacher Association. Individual members may belong to any number of PTAs and pay dues in each. Every person who joins a local PTA automatically becomes a member of both the state and National PTAs.

PTA Vision: What the future will look like if PTA accomplishes its mission.

PTA Mission: The overall purpose of PTA.

· The overall purpose of PTA is to make every child’s potential a reality by engaging and empowering families and communities to advocate for all children.

PTA Values: What PTA stands for.

· Collaboration: We work in partnership with a wide array of individuals and organizations to accomplish our agreed-upon goals.

· Commitment: We are dedicated to promoting children’s health, well-being, and educational success through strong parent, family, and community involvement.

· Accountability: We acknowledge our obligations. We deliver on our promises.

· Respect: We value our colleagues and ourselves. We expect the same high quality of effort and thought from ourselves as we do from others.

· Inclusivity: We invite the stranger and welcome the newcomer. We value and seek input from as wide a spectrum of viewpoints and experiences as possible.

· Integrity: We act consistently with our beliefs. When we err, we acknowledge the mistake and seek to make amends.

THE PTA DIFFERENCE

Given the longevity and universal name recognition of our organization, it’s easy to understand how “PTA” is commonly used to describe all parent groups, whether or not they are actually affiliated with PTA. Parents, teachers, and even administrators frequently are confused or even unaware of the differences between PTA and other parent organizations. So what truly differentiates PTA from all other parent groups?

Defining the Difference

· PTA is the nation’s original parent group in schools. We are the nation’s premier resource for parent involvement.

· PTA is a national, grassroots, not-for-profit organization; neither the organization nor its leaders make any profit or receive any financial benefit from PTA activities.

· PTA is composed of over 5 million members in 23,000 local units. These units are supported by a national and state system that provides them with information, resources, and training.

· PTA is run by volunteers and led by volunteers, and we are accountable to our members, parents, and schools.

· Members receive the information and training they need to advocate effectively at the local, state, and national levels for funding, programs, and services for their schools.

· PTA is an inclusive organization that is open to all those who care about children and schools. Each of the 23,000 local units selects the programs and activities that it will undertake to address the needs of its local school and children. While the PTA national organization creates many successful programs for local units to use, there are no PTA-mandated programs.

·State PTAs and the PTA national organization provide support to help local PTAs succeed.

· As a PTA chartered by Wisconsin PTA, you will automatically receive a federal tax exemption as a 501(c)3 non profit. There is no fee as there is for groups that apply for exemption on an individual basis.

· Members receive special discounts and promotional offers from PTA National Member Benefits Providers.

BENEFITS OF THE WISCONSIN PTA

Your PTA will have the opportunity to enhance their leadership skills.

· Each fall the Wisconsin PTA also offers leadership training that will provide your board members with the skills and knowledge that is essential to being an affective and successful parent group.

· Networking and leadership/personal development occurs at the annual convention in the spring of each year. This is also where all of the Wisconsin delegates conduct the business of the organization.

· Further enhance your Leadership with Wisconsin PTA LEADers Program. An ongoing 3 step program designed to help volunteers lead, be effective and efficient, advocate, and develop programs.

· Your PTA will receive ongoing and regular communications and resources.

· Three (3) times a year the Wisconsin PTA mails out materials to be used by the individual PTAs such as: membership cards, leader handbooks, award applications, etc. Extra mailings are sent as needed.

·The Parent Teacher newsletter is e-mailed directly to all who subscribe and unit officers to share with your members six (6) times a year. Previous editions can also be viewed on our website: www.wisconsinpta.org The Wisconsin PTA website is regularly updated with pertinent information that is relevant to the Wisconsin PTAs. Information regarding PTA programs/events, contact information, online registrations, legislative information, PTA shop, to name a few, can all be found there. There is a special Members Only section that is full of resources pertinent to everything your unit needs.

· Units can checkout free of charge various programs and resources.

· Important legislative activities, deadline reminders and additional information are sent out in email alerts.

· Most importantly, you will get support!

· The Wisconsin PTA is made up of 20 volunteer board members from all over Wisconsin. Any one of these board members is there to assist you when needed. We are only a phone call or e-mail away!

· A PTA office in Madison staffed during most normal business hours to assist you with questions and inquires.

· A committed group willing to take on our state government regards the issues that affect our children. Our combined PTAs throughout Wisconsin have one very powerful voice!

SHOULD WE BECOME A PTA OR PTSA?

Beyond the fact that a PTSA identifies itself as including students in their membership, there is no difference between the two. PTSA’s are most often found at the middle, intermediate, and high school levels. The greatest benefit of becoming a PTSA is that it will give your unit a greater insight as to the wants and needs of the students themselves. Additionally, your student members can serve in appointed or elected leadership roles on your boards, chair committees, and attend leadership trainings plus the annual convention.

HOW TO FORM A PTA

The consideration to become a PTA is an excellent choice. There are over 200 PTA’s in Wisconsin that work together to benefit children all over the state as well as in their own schools.

Here are the steps needed to become a PTA:

1. Get a group of parents & teachers together and vote to become a PTA.

2. Notify the Wisconsin State PTA office @ (608) 244-1455 and we will send you a start up packet that will contain everything you need for steps 3-5.

3. Review the Election Procedure and elect officers for your PTA. Fill out your officer list in Memberhub.

 4. Fill in and submit the information from the rest of the startup packet and form a committee to create/submit your bylaws. You will need to hold a meeting to approve your bylaws before they are sent in. 5. Begin a membership drive. You can find ideas on the www.wisconsinpta.org website. PTA Membership dues are $5.25/member per year. $3.00 per member stays at the state level to finance projects and programs to benefit local units. $2.25 per member goes on to the national level to finance projects and programs on behalf of all children and youth.

· Set goals and keep doing all the great things you have been doing.

· Start using the resources that are available to you - help is just a click or phone call away. Contact Wisconsin PTA with any questions you may have!