Leon County Schools

Overview Rules & Regulations Key Information Get Involved or Organized

They play an important role by providing support of academic and athletic programs The financial support and time commitment provided by these groups are vital to the success of many curricular and co-curricular activities The school board recognizes the potential and significant service provided by Parent/Booster/Foundation Organizations to both students and specific programs within individual schools.

Definitions Comparisons

A parent-teacher organization is a parent / guardian / educator / student / community group that may or may not be affiliated with a national organization and whose primary goal is to provide support for parents, children, and schools. Primarily at elementary and middle schools Usually provide school wide support in lieu of supporting specific activities.

PTA PTO Membership fees required for voting privileges Affiliated with National PTA 501(c)3 status thru National PTA Framework for constitution and by- laws provided by state/local PTA representative Staff support and guidance from state/local PTA representatives. No membership fees Local independent organization Must apply to obtain 501(c)3 status Constitution and by-law developed independently

A booster organization is a parent and/or community group that provides resources to support a particular program or co- curricular activity or sport at a school. Only operate at high school level Typically support athletic programs

District Guidance Other Resources

Policy 6.10 – Parent/Booster/Foundation Organizations Administrative Procedure C-15 – Parent/Booster/Other Support Organizations Policy 6.03 – Internal Accounts Policy Fundraising/Students Administrative Procedure C-8 –Fundraising for School Related Organizations Internal Accounts Manual Student Activities Handbook

IRS – 501 (c) 3 Status Florida Department of Revenue – Sales tax exemption Florida Division of Corporations – Forming a Florida corporation Florida Department of Agriculture – Registration as and organization that solicits charitable contributions

General Information Fundraising Information Restricted Activities Reporting Requirements

General Information: PTOs, PTAs, and booster groups operate at the discretion of the principal – Admin Procedure C-15 Booster groups supporting school-based co-curricular programs are restricted to high schools only – Policy (c)

Fundraising Information: All fundraising activities must receive the prior approval of the principal and include information about how profits will be spent – Policy (b) Funds collected for these groups can be maintained in the school internal accounts or in a separate checking account Contributions from fundraising activities involving students shall be deposited in the school internal accounts – Policy (a) Funds collected from non-student activities may be deposited in a separate account only by organizations with 501(c)3 status – Policy (a)

Restricted Activities: Raffles, games of chance, activities requiring admission during the school day, and retail food sales that compete with the regular school lunch program are prohibited – Admin Procedure C – 15 (9). No elementary student (K-5) may be involved in selling or soliciting in any form – Student Activities Handbook Article 35-2.

Reporting Requirements: The proposed budget and anticipated fundraising activities must be submitted to the principal for approval in advance of formal adoption – Administrative Procedure C (c)3 organizations that raise in excess of $5,000 during a fiscal year must provide the principal with a copy of their required annual financial audit, financial report or tax return. A list of current officers, including contact information, and current banking information should be provided to the Office of Internal Auditing on an annual basis.

To get involved contact your schools administration to request information about the groups that are currently available at the school. To organize a group: Get approval from the principal Review relevant district policy Complete all steps necessary for organization Get to work

Livetra Paul, District Auditor Leon County School Board 2757 West Pensacola Street Tallahassee Florida (850)