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Dues Tip Sheet

From the Money Matter Quick-Reference Guide

  • The dues for PTA include the state portion, established by the state PTA bylaws; the national portion, established by the voting body at National PTA Convention; and the local portion, established by the local PTA bylaws. An individual who pays dues to a local PTA automatically becomes a member of the state and national PTAs.
  • Because each PTA has a unique set of activities that are different from the activities of every other PTA, people belonging to more than one PTA pay dues to each local PTA of which they are members.
  • The state and national levels of PTA provide several services that benefit every local PTA. These services—including national child advocacy and government relations, leadership development, program planning and execution, and resource development—all incur costs that are largely borne by a small portion of the local membership dues. Every local PTA contributes its share for these expenses.
  • Since the PTA is an independent, private association, all monies raised from the local per-capita portion of dues and through additional efforts and other assets, including checking accounts, savings accounts, and certificates of deposit, are the property of the local PTA.
  • Local PTA bylaws state the amount of the annual per-capita dues for membership in the association. This amount includes the local, state, and national portions of the membership dues.
  • The local treasurer sends the state and national portions of the per-capita dues to the state and records these amounts in the local treasurer’s book. As directed by the state PTA, the state and national portions of the dues shall be forwarded to the state treasurer without requiring specific authorization by the association. These portions of dues shall never be recorded as part of the local PTA income.