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Here are the steps you and your membership need to follow before closing.

VOLUNTARY CLOSURE A OF PTA UNIT

Alaska PTA encourages all parent involvement groups to become and remain PTA or PTSA units, however sometimes circumstances change and a unit desires or needs to close the organization as a PTA or PTSA unit under Alaska PTA and National PTA.

Any unit that is exploring this option should contact Alaska PTA immediately so that we may be able to help resolve any issues the unit may be experiencing and/or provide guidance in closing the unit if the unit's membership determines that is the action they want to take.

Below is an excerpt from the Alaska PTA Bylaws that outlines the procedures for legally closing a unit which will avoid potential issues with the IRS and is in compliance with every unit's bylaws.

PROCEDURE FOR VOLUNTARY DISSOLUTION OF A PTA

​Alaska PTA Bylaws

ARTICLE VI: LOCAL PTAS/PTSAS

Section 12: Voluntary End of Affiliation with PTA

A local unit wanting to voluntarily dissolve shall adhere to the following policy:

To end affiliation with the State and National PTA, a local unit must legally dissolve in accordance with the process established in these Bylaws.

1. Send a request for dissolution to the Alaska PTA office, containing the following:

   1. A signed petition of fifteen (15) members or twenty-five percent (25%) of the membership not including members of the executive board of the local unit, whichever is larger, recommending dissolution. The Alaska PTA President shall be notified at least forty-five (45) days prior to the meeting to vote on dissolution. The notification shall be in the form of a resolution. (Alaska Statute, Section 10.20.066);

   2. Current membership roster to determine eligibility to vote at a dissolution meeting;

   3. Notice of dissolution meeting, giving members thirty (30) day notification (Alaska Statute, Section 10.20.066) and seven (7) day reminder, and method of distribution to membership.

2. Conduct a dissolution meeting of the general membership
   

   1. An Alaska PTA representative shall be given the opportunity to speak first.

   2. Determine that a quorum is present;

   3. Determine eligibility to vote;

   4. Place the question of dissolution before the members;

   5. Inform membership that to be adopted, the motion must receive a two-third (2/3) majority of those present and voting;

   6. Conduct a ballot vote, and declare the results of such vote.

   7. Minutes of the meeting must include:

      1. Membership roster used to verify eligibility to vote, and presence of a quorum;

      2. Declaration of ballot results, including votes in the affirmative, negative or abstentions;

      3. Effective date of dissolution;

3. Distribution of funds remaining following the payment of all outstanding legal obligations, in accordance with established IRS rules and regulations;

4. Verification of tax status of any organization receiving funds; and

5. Signature of certifying officers and date submitted.

Dissolution of the local unit ends all rights and privileges associated with affiliation with State and National PTA, and the local unit:

1. Must cease and desist from any further use of a name that implies or connotes association with the National PTA and the Alaska PTA;

2. Must cease and desist from using the federal Employer Identification Number (FEIN) issued to the local unit as a constituent association organized by the authority of the Alaska PTA;

3. Loses federal tax-exempt status as a constituent association of the National PTA and the Alaska PTA as authorized by the Internal Revenue Service;

4. Must distribute all remaining funds to a recognized and approved 501(c)3 association, in accordance with IRS requirements, within thirty (30) days or those funds shall revert to the Alaska PTA.

5. Notify all necessary government agencies of the action taken, including but not limited to: the Alaska Department of Law, the Alaska Secretary of State if incorporated, the Internal Revenue Service;

6. Notify all entities with who you do business of the action taken, including but not limited to: banks, suppliers/vendors, insurance provider and school district;

7. Perform a complete audit of the financial records of the local unit; and

8. Provide the Alaska PTA via the state office, the following:
   

   1. Copy of the final audit;

   2. Copy of final report filed with the IRS;

   3. Copy of the IRS Schedule N, distribution of remaining funds

   4. Copy of notification of dissolution to governmental agencies and required above.

The Alaska PTA, as the authority under whom the local unit was granted tax-exempt status, has the right as the holder of the group exemption to approve any receiving funds from the dissolved local unit.

• Additionally, the dissolved local PTA unit will need to cease use of the PTA unit's EIN (Employer's Identification Number).

  • This is especially important if the local PTA unit is becoming another type of parent involvement organization.

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• ​The local PTA unit's bank account also will need to be closed. If the unit is becoming another type of parent involvement organization a new bank account will need to be opened.

  • The EIN assigned to an organization is listed with the IRS for that specific organization and is used when opening a bank account.

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• A final IRS 990 filing will need to be completed and sent to the IRS by the unit.

Please contact us for assistance. office.akpta@gmail.com