One of the many benefits of being a part of PTA is support around topics that may be new or seem intimidating to you, like protecting your PTA’s tax-exempt status. Washington State PTA would like to help our PTAs sort out some of the challenges that politics and elections can bring. This resource provides guidelines for PTAs and their officers, board of directors, and volunteers regarding their participation in political activities. It emphasizes the importance of separating personal political actions from official PTA roles to avoid any misunderstandings or violations of the IRS and PTA requirement that PTAs remain nonpartisan. Following the guidelines are some scenarios that PTAs may need to navigate.
General Guidelines
All PTAs in Washington are affiliated with Washington State PTA and National PTA and must follow the bylaws of those organizations. Both bylaws include provisions that PTAs must be nonpartisan, meaning not aligned with or supporting any political party. This allows PTAs to work with all decision makers regardless of party and helps further the PTA mission.
In addition, PTAs have tax exemptions under IRS Code 501(c)(3) or 501(c)(4). A 501(c)(3) organization is restricted by the IRS from conducting any activities to support or oppose any candidate for public office, including making endorsements, contributions of time or money, ratings of candidates, or allowing candidates to use their facilities or resources.
The WSPTA Uniform Bylaws (Article 2G) goes a step further; members have added this requirement: “WSPTA and its constituent organizations or members in their official capacities may not, directly or indirectly, participate or intervene in any political campaign on behalf of, or in opposition to, any candidate for public office.” This bylaw extends the prohibitions the IRS puts on 501(c)(3) organizations to ALL PTAs, even those that are 501(c)(4)s.
Does this mean that PTAs can’t get involved in other election-related activities, like voter registration, candidate forums, or taking positions on other things on the ballot, like school enrichment levies or initiatives? No, those activities are allowed and encouraged! For more specific guidance on these topics, see the resources on the WSPTA Advocacy Resources page.
Specific Scenarios
1) A current or former PTA leader is running for office and asks for endorsement from the PTA and its current leaders.
PTAs may not participate in ANY political campaign activities, including endorsements. However, current officers, directors, and members of any PTA, acting in their individual capacities, may participate freely in the political process. Care must be taken to ensure there is no misunderstanding that individuals are acting as representatives of any PTA.
For example, if a current or former PTA leader speaks at a campaign event supporting a candidate, they should not be introduced in their PTA capacity. Any written materials in which an individual’s name appears should not contain any mention of PTA or a PTA position held.
Both current and former leaders should use the same care, since the public may not distinguish between current and former leader status. The PTA brand, reputation and tax-exempt status are PTA assets and must be protected. The IRS can impose financial penalties on the PTA and its officers or even revoke the PTA’s tax-exempt status.
2) A PTA discovers that their PTA has been named specifically on materials about a candidate (website, flyer, etc.) in association with an endorsement made by a current or former leader.
Given the absolute prohibition on political campaign activities for PTAs, this is a situation that cannot be ignored, even if the person making the endorsement is no longer a leader with the PTA.
The PTA should:
- Determine whether the materials included a disclaimer.
It is best if the PTA’s name is not mentioned, but the IRS says that when an official of a 501(c)(3) organization endorses a candidate, and the organization is mentioned, it should be made clear that such endorsement is being made by the individual in their private capacity and not on the organization’s behalf. The following language would serve as a sufficient disclaimer: “Organization shown for identification purposes only; no endorsement by the organization is implied.”*
- If the proper disclaimer was not used, contact the candidate’s campaign (or political action committee that produced the materials) and ask them to remove the PTA name.
From the IRS*: “If it is not made clear that the official’s association with the organization is given only for purposes of identification, the individual’s acts may be attributed to the IRC 501(c)(3) organization since the organization typically acts through its officials. Actions and communications by the officials of the organization that are of the same character and method as authorized acts and communications of the organization will be attributed to the organization.”
- Document in board meeting minutes that the leaders were acting in their individual capacities, that the PTA did not authorize the use of the PTA name on the campaign materials, and the steps the PTA took to ensure that the actions will not recur.
From the IRS*: “Acts of individuals that are not authorized by the IRC 501(c)(3) organization may be attributed to the organization if it explicitly or implicitly ratifies the actions. A failure to disavow the actions of individuals under apparent authorization from the IRC 501(c)(3) organization may be considered a ratification of the actions. To be effective, the disavowal must be made in a timely manner equal to the original actions. The organization must also take steps to ensure that such unauthorized actions do not recur.”
3) A current PTA board member is running for office.
Many school board directors, legislators, and Congress members began as PTA leaders.
The candidate and the PTA should take care to separate the two roles.
- The PTA leader/candidate must disclose their candidacy to the board of directors and members.
- The PTA leader/candidate must declare any conflict of interest regarding election activities, ensure it is recorded in the minutes, and abstain from voting.
- The PTA and the leader/candidate should follow the guidelines in scenarios 4 and 5.
4) A PTA wants to invite an elected official to speak at a PTA meeting or event (for example, the PTA Science Fair), but they are currently a candidate for re-election. How can this be done without violating IRS rules?**
A candidate may appear at a PTA event under these circumstances:
- In their capacity as a candidate if the PTA:
- Provides equal opportunity for all the other candidates.
- States in communications about the appearance and at the event that the appearance does not imply endorsement.
- There is no promotion of the candidacy or fundraising for the candidate at the event.
- In their capacity as a public figure such as an elected official or expert if:
- The candidate is chosen for reasons other than their candidacy
- The candidate speaks only in a non-candidate capacity
- There is no mention of the candidacy and no campaigning or fundraising
NOTE: The previous conditions are for PTA meetings and events, but NOT candidate forums, which have slightly different rules. If your PTA wants to run a candidate forum, use the Candidate Forum Toolkit available on the WSPTA Advocacy Resources page.
5) A candidate shows up uninvited to a PTA event, or a PTA member want to announce their candidacy at a PTA event.
The PTA must ensure that there is no actual or implied endorsement. The best way to achieve that is to not allow the candidate to speak at the event.
6) The PTA wants to create a voters’ guide for members.**
In order to remain nonpartisan, a PTA may create a short nonpartisan guide to the candidates for an office. The guide may include the candidate’s name, photo, contact information, party affiliation, occupation, and a list of endorsements provided by the candidate. The IRS prohibits adding ratings, candidates’ positions, or voting record on particular topics into voters’ guides distributed at election time.
A PTA may also create a written candidate questionnaire. The IRS says this is a permissible activity if an identical questionnaire is sent to all candidates, with a reasonable amount of time to respond (for example three weeks); if the questions cover a broad range of issues and are worded in a nonpartisan way; if candidates are given the opportunity to explain their answers (not just “yes” or “no” questions); the answers are published without editing; and the answers are not compared to the organization’s policy positions.
It is best practice to send a reminder as the deadline for answers nears, especially if the PTA intends to publicly publish the results and indicate “Did not respond” for those candidates who did not provide answers.
If you have additional questions, please send them to ptaadvocacydir@wastatepta.org .
* Kindell, J.E. and Reilly, J.F. Election Year Issues IRS EOI02. https://www.irs.gov/pub/irs-tege/eotopici02.pdf
**National PTA and Nonprofit Vote. Nonprofits, Voting and Elections – A Guide for 501(c)(3) Organizations on Nonpartisan Voter Participation and Education. https://www.pta.org/docs/default-source/uploadedfiles/advocacy/final-nonprofitvoteguide.pdf