Lobbying Guidelines

National PTA and its constituent organizations may propose, support, or oppose legislation needed to achieve the Objects of the PTA and Legislative Program, provided that those activities do not exceed the limitations under the federal tax laws by which such organizations retain their tax-exempt status. However, these activities count as lobbying efforts to which PTAs may not devote more than an insubstantial part of their activities to influence legislation (generally interpreted as not exceeding 5 percent of gross income). Records of the amounts of time and money and the nature of volunteer activity should be accurately kept. These records help PTAs monitor their activities to stay within Internal Revenue Code (IRC) limitations and complete any reports required by the Internal Revenue Service (IRS).

• Law Governing Lobbying By Nonprofit Organizations

PTAs enjoy a tax-exempt public charity status. Donors to PTAs may deduct their contributions to the extent permitted by law. To maintain this tax-exempt status, however, PTAs must be nonpartisan and must abide by certain lobbying restrictions set forth in section 501 (c) (3) of the tax code. These restrictions are summarized below. For specific advice, consult an attorney in your state who has experience advising nonprofit organizations.

If a PTA makes a 501 (h) election, it may spend between 5% and 20% of its total annual program expenditures on lobbying activities. If it does not make a 501 (h) election, its lobbying activities may account for only an "insubstantial amount" (generally understood as no more than 5%) of its total annual expenditures.

However, most state PTAs are 501 (c)(3) organizations and follow the same IRS guidelines.

Refer to PTA Money Matters in Section II: "Finance," or your state PTA office to learn more about filing requirements for lobbying activities that may apply to your PTA.

• Appropriate Legislative Activities

National PTA and its constituent organizations may support or oppose legislation and policies affecting children and youth to the extent allowed by their tax-exempt status. Historically, much of the legislation protecting the health, education, and well-being of children and youth owes its existence to PTA support.

To stay within the permissible limits placed on it by its tax-exempt status, the larger part of any PTA's legislative activities should focus on educating and preparing members to exercise their individual and association rights. Therefore, state, district/region, council, and local PTAs can and should have legislative committees that share information with the membership. Every PTA should be part of the united effort within the state and across the nation on behalf of children and youth.

• What qualifies as a "lobbying activity"?

The following are considered lobbying activities, and must be counted for lobbying expenditures:

• Informing non-PTA members of PTA's position on legislation, and encouraging them to write to decision-makers in support of the PTA position.

• Telling people, including PTA members, to communicate with decision-makers regarding PTA's position on legislation.

• Testifying before a legislative body, unless PTA has been specifically invited to appear.

• Writing a "letter to the editor" which seeks to sway the community in favor of a PTA position.

• Traveling to the state or national capitol for the specific purpose of changing the mind of a legislator about an issue.

• Advertising in any media in an attempt to sway the general public to action supporting the PTA position on legislation.

• What does NOT qualify as a "lobbying activity"?

The following activities are not considered lobbying efforts, and need not be counted when determining the proportion of total budget that lobbying expenditures account for:

• Informing members of legislative issues and positions, and the expected local impact of proposed legislation.

• Researching and conducting non-partisan legislative analysis. State the facts and the PTA position and allow people to draw their own conclusions.

• Inviting legislators and staff to learn about PTA.

• Attending advocacy training workshops.

• Conducting neutral candidate forums.

• Endorsing or opposing school budgets or ballot initiatives.

• Responding to official requests for information or for testimony on PTAs positions.

Last Updated 03/11/2005 23:21:51