Teacher/Staff Appreciation Week Planning Starts Now!
Teacher/Staff Appreciation Week is May 5th -9h and the time to plan your events is rapidly approaching. This Week of gratitude for our teacher/staff comes at a time when the school year is winding down and momentum has begun to slightly slow down. This is why it is so important to show our teachers/staff how much we appreciate the impact they have on the lives of our children. Regardless of your approach to Teacher/Staff Appreciation Week, be sure to start outlining your plans now so that you are ready. Ideas for celebrating Teacher/Staff Appreciation Week can be found online at National PTA’s website, www.pta.org.
PTAs Celebrate Gifted and Talented Education in Maryland!
Maryland State Advisory Council for Gifted & Talented Education award recipients with School PTAs or PTSAs. On February 27, 2014,state and local officials came together at North County High School to celebrate Gifted and Talented Education in Maryland. Celebrating our Gifted students was the theme and we congratulate everyone!
Excellence in Gifted and Talented Education (EGATE) Schools:
1. Central Elementary, Anne Arundel County, Janice Haberlein, Principal
2. Capital Heights ES Prince George's County, Herman Whaley, Principal
3. Greenbelt Middle Prince George's County, Warren Tweedy, Principal
4. Westside Intermediate Wicomico County, Jason Miller, Principal
Business and Community Partnerships that support G & T Education
Michelle Gluck, Montgomery County Council of PTA's
Student Accomplishment in G & T Education
1. Stephen Duranske, John Hanson MS ,Charles County
2. Alyssa White, Edgewood MS, Harford County
3. Caitlyn Audrey K. Singam, Montgomery Blair HS, Montgomery County
4. Abiola Akinwande, Dwight C. Eisenhower MS, Prince George's County
Outstanding Educators in G & T Education: School Administrator
1. Cindy Alvarado, New Market ES Frederick County
Outstanding Educatore in G & T Education: Teacher as Leader
1.Tara Greenwood, Battle Grove ES
2. Alexandra M. Clough, Vincent Farm ES
3. Matthew Jochmans, Towson HS
1. Lawrence Paul, Parkway ES
2. Candace Desonier, Thurmont MS
1. Karen Benson, William S. James ES
1. Christal Cutwright, Veterans ES
Prince George's County
1. Wendy Frederick, Capital Heights ES
2. Tracey Thisse, Greenbelt Ms
3. Christina Eberwein, Glenarden Woods ES
4. Rena Shylanski, Rockledge ES
5. Jean Lowd, Rockledge ES
6. Linda Ronniger, Lettie Marshall Dent ES
Treasurer’s Corner - Fall Responsibilities
by Bruce Butz, Treasurer
You are past the half way point and it’s now time for a quick follow up to what has hopefully taken place over the last six or seven months.
All local PTA units were required to complete one of the 990 forms for the IRS, This should have been submitted to IRS by November 15. Be sure you send a copy of either the 990, 990EZ, or the 990N to Maryland PTA.
Local PTAs with income of $25,000 are required to register, or annually renew their registration, as a charitable organization with the Office of the Secretary of State and have submitted the fee by the end of December. For those locals who filed the e-postcard for the 990N, but had income of less than $25,000, Maryland PTA and the State’s Comptroller are strongly encouraging you to complete the Exempt Organization Fund-Raising Notice. Those locals filing a 990N with gross incomes of $25,000 but less than $50,000 may elect to submit a copy of their 990EZ or complete the COF-85 located on the Secretary of State’s website. Please be sure to provide Maryland PTA with a copy of your submissions to the Secretary of State.
According to Maryland PTA Bylaws, you are required to submit the treasurer’s annual report reviewed by an auditor or auditing or review committee to Maryland PTA. This annual financial report should accompany the Financial Review Report document found in Maryland PTA’s Sample Reports booklet. This should have been reported to Maryland PTA by October 31.
You should have received the 2014 Personal Property Report form in mid-February. These are mailed to organizations who have not forfeited their incorporation in the state of Maryland. They have a return due date of April 15 and can be completed online and mailed. In order to maintain your good standing with Maryland PTA, you must submit a copy of that report to Maryland PTA. You can view your status by searching the website of the Department of Assessments and Taxation at www.dat.state.md.us. If you have forfeited your incorporation, contact Maryland PTA.
A reminder also that payment for memberships sold should be made to Maryland PTA ($3.75/member) by the end of each month. There are still local units who have not submitted dues for the school year. Please do not pay Maryland PTA for any membership that you do not sell as there will be no refunds issued. You must remit your membership dues promptly. Not reporting to Maryland PTA the portion of the dues you collected on their behalf is withholding money that rightfully belongs to them and is considered fraud by IRS.
If you needed to submitt an IRS 1099 MISC for those individuals for whom you paid $600 or more in the calendar year 2013, you should have ordered this form and the accompanying IRS 1096 Remittal form as the 1099 must go to the individual before the end of January. This form is not downloadable. Penalties for late reporting to individuals are quite stiff. Check Cash Encounters to determine who qualifies.
Now is an excellent time to review your budget to see if any amendments are necessary. Remember that IRS requires that you use a gross budget. This means that you cannot just report the profits from your fundraisers as income.
And finally, the latest on the sales tax law ….
HB0232: “This bill exempts from the State sales and use tax sales made by a parent-teacher organization or other organization within an elementary or secondary school in the State or within a local school system in the State.”
First Option: For now, in lieu of paying sales tax to the vendor, issue them a Blanket Certificate of Resale (located in Cash Encounters and the Sample Reports booklet). The use of the Certificate is limited to a $200 minimum purchase from the vendor. It is required that you have a Sales and Use Tax License. You will need to continue filing zero on your scheduled sales and use tax reports.
Second option: Pay the vendor the sales tax and then request a refund of that sales tax from the State on Maryland. This option would only be used for purchases under $200 or for businesses that will not accept the Blanket Certificate of Resale and only for items that the PTA is going to re-sell. You will need to continue filing zero on your scheduled sales and use tax reports.
The State Comptroller's Office has posted some Frequently Asked Questions about Sales by Parent-Teacher Organizations and Other Organizations. Questions regarding these FAQs, or questions in general should be directed to the Comptroller's Office Taxpayer Center by calling 410-260-7980. See link below....
To clarify the Third Party section of the FAQ, the State Comptroller’s office states if the PTA is the point of sale, they are selling the items and the money is going into the PTA account, no sales tax would need to be collected. If the company is the point of sale and is collecting the money directly from the consumer, sales tax should be collected....The company, in this case, would be making a "donation" to the PTA with the % of sales agreed upon. The PTA should continue to use the Blanket Certificate of Resale until the State Comptroller has something more tangible to offer
Third Option: Apply for your own Sales and Use Tax Exemption Certificate. You are not permitted to use the School’s Sales and Use Tax Exemption Certificate. This exemption will eliminate any necessity to pay sales tax in the state of Maryland.
To obtain the Sales and Use Tax exemption, PTAs have to complete the current year Combined Registration Application (CRA), which you may find here: http://forms.marylandtaxes.com/13_forms/CRA.pdf. After January 1, 2014, the 2014 CRA will be required and will be available at www.marylandtaxes.com. PTAs should complete all required sections and follow the Sales and Use Tax Exemption Certificate (SUTEC) checklist on page 4 for additional information required.
The checklist will help guide you in completing the application. Subordinate organizations, such as PTAs covered by Maryland PTA's group determination letter must also provide a copy of the group determination letter and a letter from the parent organization on letterhead specifying that the particular organization is covered by your group determination. These letters can be obtained by contacting Maryland PTA. In addition to the 501(c)(3) letter and letter from holder of IRS group determination (mentioned above), the following information is also required:
-The completed CRA
-Articles of Incorporation
The exemption will take approximately 6- 8 weeks to review and will be valid until 2017 when it will be up for renewal. Also, please note that two individual officers will be required to provide their social security number for the application and will have to remember to have that number removed from the application when their term expires. This can be accomplished with a letter to the department.
Maryland PTA Welcomes our 2012-2013 Sponsors!
5 Central Avenue • Glen
Burnie, Maryland 21061
800-707-7972 • 410-760-6221 • 410-760-6344 Fax