Food Trucks are not allowed on LCPS property without the proper documentation on file in the Procurement/Risk Management Office. If there is a desired Food Truck that is not on the list, please ask that the vendor’s name and a valid email address and phone number, be listed in Block 40 of the attached LCPS Special Event Application.
The Application for Community Use of School Facilities form is required for all PTA events, other than regular meetings. The Group is to complete the Special Event Application and the Application for Community Use and return the completed forms to their point of contact at the school to forward to our office for Risk Review. A school administrator is to sign at the top of page 4, of the Special Event Application approving of the events to take place on school grounds and countersign the Application for Community Use of School Facilities for entrance in FSDirect (the LCPS facility scheduling system) prior to sending to firstname.lastname@example.org
NOTE: The Application for Community Use of School Facilities is to be signed by the PTA’s president or a board member.
Please know that Food Trucks MUST have the following current correctly completed documents on file in the Procurement/Risk Management Office: -General and Auto Liability Certificates of Insurance -Health Department Permit -Business License -Exhibits A - D Note: Exhibit D-W9 is used for insurance verification]. The Procurement Office will request these documents from the vendors, but we do appreciate help in collecting these as food truck vendors are often away working and not at their computers. Sometimes it does take multiple attempts before we receive the needed documents.
The insurances, licenses, and permits all expire at different times. The correct documents are sometimes difficult to obtain from the Food Truck proprietors on time for the event.
The Food Truck vendors’ current, correctly completed Health Department Permit and Business License must be clearly visible and posted during the event.
Events at winery or brewery
Events at wineries, breweries, cideries, distilleries are discouraged. National PTA says that all PTA fundraising should support PTA's mission, in both how the funds are raised and how they are spent - so fundraising should engage families and enhance children's health and education. They also specifically say that "sponsorship money or in-kind donations cannot be solicited or accepted from companies that manufacture products or take public positions inconsistent with National PTA's positions and resolutions (e.g., alcohol, gaming, adult content, tobacco, or firearm companies)." If you are using the venue only (versus considering a spirit night or a donation for a give away), please carefully consider the dynamic of your community, whether this would be inclusive and well received and if it would set a positive example for the students.
At times, PTAs may become involved in disaster assistance, providing aid to victims of natural disasters such as hurricanes or tornadoes. PTAs in Virginia are all covered under the Virginia PTA's license to solicit the public for goods or money. However, please keep the following in mind:
A PTA can vote, per its bylaws, to donate its own funds to a relief agency, provided that the agency is a 501(c)(3) nonprofit organization. Any substantial contribution from PTA funds should be to an agency that focuses on a school- or student-related relief efforts. The donation should be reflected in your approved budget.
If a PTA is collecting funds, it is best to ask the donor to make the check payable to the agency receiving the funds because if the PTA deposits checks into its regular bank account, it will be considered income (gross receipts) which may result higher income that you normally have and impact the way you need to file your taxes for that year.
The PTA can collect the checks from donors and forward them to the agency. However, please ensure that careful records are kept regarding all income received and sent and that you thoroughly vet the agency you choose to support.
The National PTA has a Disaster Relief fund. Please ensure that any donations are clearly marked in the memo line as being for Hurricane/Natural disaster relief.
Facility request forms
Community Use of School Facilities: When you are using a school building on the weekend, using the cafeteria/kitchen after school, or bringing in an outside vendor or a food truck, you should always complete a Facility Use Form up to 60 days prior to the event in order to receive permission from your School Administration. Additionally, you will need to complete a Special Event Application for submission to LCPS Procurement Services no later than 30 days prior to your event if you are bringing outside organizations on school grounds.
Please be aware, LCPS Procurement Services will reach out to your Vendor/After School Class Provider/Carnival Vendor/Food Truck Operator, etc. and ask them for insurance documentation or a health inspection certification based on the LCPS Vendor Guidelines. LCPS Procurement Services will then give your Principal approval for you to proceed with the event as planned.
If you’re hosting a bingo night or any other “game of chance” event, be sure to check Virginia’s laws regarding gaming. Per Virginia Code § 18.2-340.23, nonprofit groups such as PTAs are not required to notify the Commonwealth of Virginia unless earnings are expected to be more than $40,000 in a 12 month period.
So you want to show a movie as entertainment at school – do you need a license? The answer is YES. Here’s what the U.S. Copyright office has to say about it: Title 17, Circular 92 Additionally, according to the Movie Licensing USA website, if your school or your group holds a license it is okay, as the license covers 24/7. So whether your school has a license, or your group has a license, a blanket license covers showing movies within your school building, and it is allowed. Please note, however, that OUTDOOR showings are NOT covered under that agreement. For that you have to go through their Swank Motion Pictures department.
use of pta funds
There is no ruling from the IRS or PTA that limits the amount of money that a PTA may carry over to the next budget year. No PTA board has the authority to write checks to the school or the principal for unbudgeted items to “clean out” the accounts. Expenditures must be approved by the general membership at a meeting. Every PTA should try to leave sufficient funds for leadership training for new board members, startup expenses for the new school year, etc. Funds not spent in one budget year should be included in the new budget. While it is a common PTA rule that one board cannot obligate the next year’s board, there is one exception to that rule. The IRS has strict rules on restricted funds. When money is raised for a specific purpose, (technology, a new playground, etc.), the money raised must be spent on that purpose. It does not matter if it is one year, five years, or 25 years from now. If a PTA wishes to use the restricted funds for an alternate purpose, the donors must be notified and given the option to have their donation refunded to them. However, if you advertise that money raised is going towards something as well as other PTA projects, the collected funds are not restricted and your board and future boards are able to use that money for whatever budget purpose they desire.
tax deductible donations made to pta
PTA members and contributors often assume that any payment they make to a PTA in conjunction with a fundraising event is tax-deductible. However, rules and limitations exist for the deductibility of such payments.
Quid Pro Quo Contributions IRS regulations state that charities must provide a written disclosure statement to a donor for a quid pro quo contribution of more than $75. This type of contribution is a payment made partly as a contribution and partly in exchange for goods and/or services. The disclosure statement must disclose the amount of the payment and give a description and good faith estimate of the value of the goods and/or services received in exchange for a portion of the payment.
Example: If a PTA holds a fundraising event that provides a meal or some tangible item in return for the purchase of a ticket, then the portion of the ticket that is tax-deductible is the ticket price less the fair market value of the meal or item received.
Charitable Contributions of Cash A donor claiming a monetary charitable contribution deduction of any amount cannot take the income tax deduction unless he or she has a canceled check, bank record or acknowledgment in the form of a receipt or letter from the charitable organization. The acknowledgment correspondence must:
Include the name of the charitable association (name of PTA)
Include the amount of money received
Include date of the contribution
State whether any goods or services were received in return for the contribution
Describe the goods or services received, with the fair market value of same
Be received by the donor prior to the due date of the donor’s tax return
Many PTAs recognize the benefits that gift cards offer and are purchasing them for use in their programs. Inherent with the use of gift cards, however, is the potential for misuse, and occurrences of such problems are increasing around the state.
What Are Some of the Ways That PTAs Are Currently Using Gift Cards?
As prizes or incentives for students in Reflections, Battle of the Books, and other programs.
As membership incentives. As “stipends” for teachers.
For the purchase of classroom supplies.
In conjunction with teacher appreciation activities.
As donated merchandise for “silent auction” fundraising events.
As thank you gifts for volunteers.
What Are the Potential Problems with Using Gift Cards in These Ways?
Loss of accountability. Gift cards, like cash, can be used by anyone. Without adequate documentation of the purchase and distribution of gift cards, no one is accountable for those items and there is no “audit trail.” For example, students who do not attend their Reflections award night might never receive the gift cards purchased as prizes because they can readily be slipped into a purse and forgotten. Similarly, a PTA officer who accepted a donated gift card from a local business might use it for a purpose other than that approved by the board or even for a personal purchase. Unfortunately, PTAs, like all non-profit organizations, are susceptible to fraud. The policies and procedures in place for control of cash transactions – such as two signatures on checks, prompt reconciliation of bank accounts, and detailed documentation – are sometimes nonexistent or easily circumvented with gift cards, resulting in an even greater possibility for the perpetuation of fraud.
Turning volunteers into employees. When cash, gift cards, or gift items of more than nominal value ($25) are given to PTA volunteers, the PTA runs the risk of turning the volunteer into an employee in the eyes of the IRS. While the work of PTA volunteers is invaluable, if a PTA attempts to “compensate” a volunteer for his/her services, then he/she is no longer a volunteer. As an employee, he/she becomes liable for paying taxes on her income, and the PTA, as an employer, becomes subject to payroll filings and taxes.
How Can These Problems Be Avoided?
Treat gift cards as cash.
Institute the use of a log for disbursement of gift cards used for prizes or incentives for students so that there is documentation of who received each award. That log, signed by each prize recipient, would be attached to the check request form used for the purchase of the gift cards.
Limit use of gift cards for PTA purchases to items in the approved budget, and maintain, to the extent possible, the same controls that should be in place for cash purchases; including having two people coordinate gift card use and retaining receipts for purchases made.
Require submission of receipts for purchases made on gift cards used by teachers for classroom supplies.
Eliminate use of gift cards - or cash - for teacher “stipends,” as this creates an employer-employee relationship.
Maintain an “accountable plan” for reimbursement of legitimate PTA expenses. Such a plan – which is accomplished by following PTA’s recommended basic fiscal management procedures - includes the timely submission of documentation of the expenses incurred through invoices, receipts, etc.
Eliminate use of gift cards as “thank you” gifts for volunteers, as this creates an employer - employee relationship.