Standards of Affiliation
Standards of Affiliation (SOA)
To provide support and guidance to our local PTAs and councils, Washington State PTA (WSPTA) provides the Standards of Affiliation (SOA) Agreement Checklist to help navigate legal requirements. Completing this checklist will help local PTA and council leaders ensure their independent nonprofit business remains current with all IRS, state, insurance, and PTA requirements. Per the WSPTA Uniform Bylaws, a local PTA or council in good standing is one that meets the criteria in the above standards of affiliation agreement.
Local PTAs and councils are encouraged to include their entire board of directors in this work and to keep their membership up to date with their progress. This checklist is for internal monitoring purposes only and does not need to be turned in to WSPTA unless your local PTA or council is selected for review.
If you need assistance with this checklist, help to understand any of the SOA agreement requirements, or find that a requirement was not completed the previous year, please contact your council (if applicable) or region director.
- 2026-2027 Suggested Standing Rules
- 2026 – 2027 WSPTA-Training-Tracking
- 2026-2027 Standards of Affiliation Checklist Guide
- Standards of Affiliation Recognition Award of Excellence Award
- Standards of Affiliation Recognition Award online submission form Information
- (Spanish)2025-26 Acuerdo de Estándares de Afiliación (Ago 2025).pdf
- Chinese 2025-26 隶属标准协议核对清单 (2025年八月).pdf
IRS (Internal Revenue Service)
Form 8822-B (12/2019)
Instructions for Obtaining an EIN (6/2025) PDF
Form 1023 Information
1023 EZ Eligibility Worksheet (1/2018)
IRS Form 1023-EZ WSPTA Instructions (06/2025) PDF
IRS Form 1023 Filing WSPTA Instructions (6/2025) PDF
Form 990 Information
Reminder: IRS Form 990 is due November 15
990-N (ePostcard) User Guide (3/2018)
990 EZ (WSPTA Instructions) (6/2025) PDF
Schedule A (2022)
Schedule A (WSPTA Instructions) (1/2023) PDF
Schedule B (2024)
Schedule C (2022)
Schedule C (WSPTA Instructions) (1/2023) PDF
Schedule G (2022)
Schedule G (WSPTA Instructions) (1/2023) PDF
Schedule O (2022)
Note: If you haven’t filed for 2021-22 and have questions, email WSPTA staff member Tatia.
Secretary of State
Department of Revenue
- Fundraising & Sales Tax FAQ (03/2021) PDF
- Sales Tax Decision Aid (08/2020) PDF
- Sales Tax Rate – use this when figuring out the sales tax for any location within Washington state.
- Sales Tax Calculator and De-Calculator – use this when figuring out the sales tax on your popcorn sales or other similar activities. Your PTA will need to know the sales tax rate.
- Combined Excise Tax Return WSPTA Instructions (03/2021) PDF
- Combined Excise Tax Return form (2024)
- Applying or Renewing a Reseller Permit WSPTA Instructions (06/2025) PDF
- Additional information about re-seller permits
Government Agencies
Other Requirements
Coming soon…