SOCA Compliance Information
Is your PT(S)A in Good Standing? Here's how to check:
Did you submit membership approved bylaws to Free State PTA?
If yes, great! You are done for now and will hear from the Free State PTA when they complete the review. Reminder – all PTAs in Maryland were supposed to submit membership approved bylaws to Free State PTA by June 1, 2022, even if the prior bylaws had not expired. The new template is available here, with instructions on page 2 of the document. If your PTA did not do this, please start the process as soon as possible. If you have questions about the process, reach out to our Bylaws Committee.
Did your chapter move under the Delaware State PTA group exemption?
If not, please reach out to our VP Admin or Treasurer as there are options and we can work with you.
Are you in good standing with the state of Maryland?
Here’s a helpful summary of what that means from Spencer W. Clark of Rolling Terrace ES:
There are two separate legal compliance pieces you must maintain with the state:
Incorporation as a Business - Maintain good business standing by filing your Annual Report/Personal Property Return by April 15 each year in Maryland Business Express.
Registration as a Charitable Organization - Retain permission to solicit charitable donations by filing/updating Charitable Organization registration by Dec 15 each year in Maryland OneStop.
Both are required in order to legally operate as a non-profit corporation in the state. These are separate from and in addition to maintaining your tax-exempt status with the IRS by filing your 990 each year by Nov. 15. Despite the name, ALL board members are responsible for ensuring these things are done.
Trying to figure out if you have or need a Resident Agent? Confused about Articles of Incorporation? Trying to figure out if your PTA ever filed a Property Tax form? Read on!
So what’s a Resident Agent?
The resident agent is someone with a physical address who serves as a point of contact to accept all legal and tax-related notices on behalf of your chapter as a non profit.
What are Articles of Incorporation?
Here is a great explainer courtesy of Betsy Dodson, Walt Whitman HS PTSA President:
A Resident Agent is specified in your Articles of Incorporation. Every local PT(S)A filed Articles of Incorporation. They are different from by-laws, but are referenced in your by-laws. Articles of Incorporation are filed with the state in which you are incorporated and are necessary in order to apply for an EIN number, which your local chapter needed to open a bank account and to enjoy federal tax exempt status as either a stand-alone 501(c)3 recognized charity or as part of a group exemption.
You can view and download your Articles of Incorporation by going to the Maryland Business Express website and searching your PT(S)A’s official business name:
Enter your PT(S)A name (which is on the front cover of your bylaws) in the search box and click search. The closer you get to the official name, the more accurate the list the search returns will be.
Click on the link to your PT(S)A name in the list and you will see three tabs: General Information, Filing History, & Annual Report/Personal Property.
General Information: Lists your official name, address, Resident Agent, Status, and Good Standing (among other things). A “not in good standing” status will have an “i” information button that will link to details of why your organization is not in good standing.
Annual Report/Personal Property: Here you can see if your PT(S)A has filled the required Annual Report/Personal Property for the last ten (10) years. Just under that list, you can see your assessments, which will almost always be zero ($0.00). Instructions for filing the Annual Report/Personal Property form are linked here.
Filing History: Here you can see and download your Articles of Incorporation by clicking the “red eye” next to the “Articles of Incorporation” link. The document will download to your computer automatically as a PDF. This is one of those “forever” retention documents (attached to this email) that should be kept as a permanent part of your records.
More Help: There is a chatbot at the bottom of each page and you can access additional functions using the yellow “Options for this business” dropdown menu at the top right of your business info:
Has your chapter maintained your tax-exempt status with the IRS by filing your 990 each year by Nov. 15? Here’s where to check:
Have you entered the 23-24 duly elected (or in some cases, appointed) chapter officers in the Blue Book?
The Blue Book is how MCCPTA knows who to contact at your PT(S)A with important information, and is shared with your school administration, MCPS Central Office in case they need to reach you. If you a 2023-2024 PT(S)A officer at your school or MCCPTA Delegate, be sure to update your contact information to stay on the MCCPTA elists
About membership and money...
Do you have dues that were not submitted to MCCPTA or Free State/National PTA last year? Keeping your dues current is a compliance requirement. You must be current to vote on MCCPTA matters and to participate in national PTA programs like Reflections, School of Excellence, even receiving grants. If you are behind, you can still catch up.
Know your PTA local unit ID and are you in that system as a recognized chapter?
If you have any concerns or need any assistance on the above steps please reach out to the MCCPTA VP Admin.