Purpose This form authorizes Free State PTA, Inc. ("Free State PTA"), as the central organization, to include the undersigned local PTA/PTSA as a subordinate organization under the Free State PTA IRS Group Exemption (GEN 0003). AUTHORIZATION The Board of Directors of the above-named local PTA/PTSA hereby authorizes Free State PTA to include this local PTA/PTSA as a subordinate organization under the Free State PTA IRS Group Exemption (GEN 0003). By signing this authorization, the local PTA/PTSA certifies that: 1. The organization is a duly organized local PTA/PTSA chartered by Free State PTA and National PTA. 2. The organization is organized and operated exclusively for charitable and educational purposes consistent with Section 501(c)(3) of the Internal Revenue Code. 3. The organization agrees to operate in accordance with: o The Articles of Incorporation and Bylaws of Free State PTA; o The National PTA Bylaws; o All applicable federal, state, and local laws; o All policies, standards, and governance documents adopted by Free State PTA. 4. The organization acknowledges that Free State PTA exercises general supervision and control over subordinate organizations as required by the Internal Revenue Service. 5. The organization agrees to remain in Good Standing with Free State PTA by meeting all annual compliance requirements established by Free State PTA. 6. The organization understands that participation under the Free State PTA Group Exemption does not relieve the local PTA/PTSA of its responsibility to: o Maintain its own Employer Identification Number (EIN); o File all required annual IRS information returns (Form 990-N, 990-EZ, or 990, as applicable); o Maintain all required state registrations and filings; o Operate in accordance with applicable nonprofit laws. 7. The organization certifies that all information provided to Free State PTA is true and complete to the best of its knowledge. 8. The organization acknowledges that Free State PTA may remove the local PTA/PTSA from the Group Exemption with or without cause, consistent with applicable IRS guidance and Free State PTA governing documents. If removed, the local PTA/PTSA understands it may be required to obtain its own IRS recognition of exemption in order to continue operating as a tax-exempt organization. Today's Date: November 10, 2026 |