A North Carolina PTA treasurer works under the Local NCPTA Unit Uniform Bylaws, which NCPTA amends for every unit at once, and its Standards of Affiliation. Two authorized people approve every payment before it is made, dues go to NCPTA by the 15th of each month, and the audit committee reviews the bank statements monthly and finishes the year’s review by August 31.
Many of NCPTA’s officer pages sit behind a member login on ncpta.org. The bylaws, the standards, and the review packet are public, and this page draws on them as they stood in November 2026, linking each one.
Keep NCPTA’s Uniform Bylaws (effective September 1, 2024) and Standards of Affiliation close by. The Officer Checklist lists what is due, and the Annual Financial Review packet carries the review checklist. A unit adopts the bylaws once, when it is chartered, and NCPTA’s later amendments apply without a new vote.
Deadline calendar
Every North Carolina unit runs on a July 1 to June 30 fiscal year:
| When | What |
|---|---|
| Every board and general membership meeting | Treasurer’s report comparing income and expenses to the budget |
| Monthly | Audit committee reviews the bank statements and signs off on them |
| By the 15th of each month | State and national dues paid by e-check through State Payments in Givebacks, or by mailed check logged there, with new members entered |
| By June 30 | Year-end report to the incoming president, incoming treasurer, and audit committee |
| By July 1 | Outgoing treasurer hands the financial records to the audit committee |
| By August 1 | Board establishes the audit committee |
| By August 31 | Annual Financial Review finished, approved by the board, and confirmed in Givebacks with a copy uploaded |
| By September 30 | Every board member signs the Code of Ethics and Conflict of Interest Agreement |
| October 15 | Sales tax refund claim for January through June |
| November 15 | IRS deadline for the 990-N, 990-EZ, or 990, and the Givebacks confirmation (the Standards of Affiliation say November 25) |
| January 31 | 1099-NEC forms to recipients and the IRS |
| April 15 | Sales tax refund claim for July through December |
Officers and the audit, nominating, and advocacy chairs also attend NCPTA’s beginning-of-year and mid-year leadership training, which the standards require, and treasurers attend NCPTA’s 990 training.
NCPTA’s summer as reminders in Volo Cash, from the records handoff to the August 31 review.
Paying money out
The membership adopts the budget. The officers prepare it, the board approves it, and the general membership adopts it at or before its first meeting of the year. Amendments are adopted at general membership meetings, and every expenditure has to fit the approved budget and the money on hand.
Two approvals before anything is paid. The Uniform Bylaws require every expense to be documented and approved before payment by at least two people authorized to make financial transactions, usually on a check request. Checks carry two signatures from no more than four authorized board members, and NCPTA’s review checklist looks for at least three on the signature card. Signers cannot be related, nobody signs a check made out to themselves, blank checks are not allowed, and the treasurer holds the checkbook.
A request in Volo Cash approved before payment by two authorized signers, the president and the treasurer.
School staff stay off the money. No school employee may be president, treasurer, or a check signer for any unit in the district where they work. Substitutes are an exception unless district policy says otherwise. Councils have no access to a unit’s accounts or cards.
Only the payment apps on NCPTA’s list. Electronic payments need the same two documented approvals. Givebacks, PayPal for Business, Square Business Banking, and Zelle for Your Business are approved. Cash App is prohibited by name. PTA payments never go to a personal account, and every electronic account is examined in the annual review.
Debit cards, with rules. A unit may have a debit card in the PTA’s legal name, issued only to authorized bank signers who sign NCPTA’s usage agreement each year. The president and treasurer approve each purchase in advance on NCPTA’s pre-approval form, and neither approves their own. Receipts reach the treasurer within five business days. PIN, ATM, and cash-advance use is prohibited, and the card comes back at the end of the year or the holder’s term.
Taking money in
NCPTA’s review checklist asks that each cash deposit come with a receipt signed by two people, and it checks that deposits were made promptly after each event. Dues go to NCPTA by the 15th of each month through State Payments in Givebacks, or by mailed check logged there. The remittance form NCPTA posted in September 2026 sets them at $6.25 a member, $3.25 for National PTA and $3.00 for NCPTA. Your unit sets its own local portion. The bylaws set the state and national portions aside, to be sent to NCPTA.
The monthly routine
The treasurer reports at every board and general membership meeting, comparing income and expenses so far to the approved budget. The report shows the balance at the last report, money received, money paid out, and the current balance, and it is filed with the secretary. Our treasurer’s report guide walks through the general shape.
The Uniform Bylaws give the audit committee a monthly job: review the bank statements and supporting documents, and sign an acknowledgment on the statements that spending matched the approved budget. NCPTA’s checklist adds that someone other than the check signers does the monthly reconciliation.
Reconciling in Volo Cash, ready for the audit committee’s monthly review.
The annual financial review
NCPTA calls it the Annual Financial Review. The audit committee does it, or a CPA the board appoints, and it is due by August 31. The committee has at least three members, and anyone authorized to make financial transactions, their family, and the outgoing and incoming treasurers cannot serve. NCPTA recommends that the principal not serve either.
The committee works through the review checklist in NCPTA’s packet, records the balance on hand, attaches the final bank reconciliation and final treasurer’s report, and each member signs. The board reviews and approves the report, one of your PTA’s Givebacks admins confirms it in Givebacks with a copy uploaded, and the committee summarizes the review for the general membership at its next meeting. NCPTA’s packet also says the association must adopt the review, so presenting it to the membership for adoption covers both. When a financial officer leaves mid-year, the committee reviews the records within ten days. Our PTA audit guide covers what a reviewer looks at, and Volo Cash exports every request with its receipts as PDFs in one download.
Taxes and state filings
The 990 by November 15. Every unit files its own 990-N, 990-EZ, or 990 for the fiscal year that ended June 30, and the bylaws give that job to the treasurer in office. NCPTA’s 990 instructions and Officer Checklist ask for the Givebacks confirmation, with IRS proof of filing, by November 15, the IRS deadline. The Standards of Affiliation say November 25, so aim for the 15th. A unit that files an extension confirms by November 15 noting it, then confirms again once it files. Our PTA 990 guide explains which form applies.
Sales tax on purchases comes back as a refund. North Carolina does not exempt nonprofits from sales tax when they buy. A qualifying nonprofit registers on Form E-585NPA and claims a refund on Form E-585 twice a year: by October 15 for January through June, and by April 15 for July through December, under G.S. 105-164.14(b). Tax the PTA pays when it reimburses someone for a purchase counts, though travel does not. NCPTA’s review checklist expects a unit to be registered and filing for the refund.
Some sales at school-sponsored events are exempt. Sales at or for an event a school sponsors are exempt when they are not for profit and the net proceeds go to the school, under G.S. 105-164.13(26b), with the PTA as the seller. An event the PTA sponsors itself, or proceeds kept for PTA programs, does not qualify. Other retail sales mean registering with the Department of Revenue and collecting tax.
Charitable solicitation. A charity that receives less than $50,000 in contributions in a calendar year and pays no officer, fundraiser, or solicitor is exempt from licensing under G.S. 131F-3, and member dues are not contributions. The markup on fundraiser sales does count toward the $50,000.
A new annual report for incorporated PTAs. Starting in 2027, every North Carolina nonprofit corporation files an annual report with the Secretary of State by November 15, for $18 online. The first is due November 15, 2027, and missing it can get the corporation dissolved. It applies only if your PTA is incorporated.
If your PTA paid an individual or an unincorporated business for services, the 1099-NEC threshold is $2,000 for payments made after December 31, 2025, and the forms go out by January 31.
Raffles
North Carolina allows nonprofits to hold raffles without a license, within the limits of G.S. 14-309.15:
- No more than five raffles a year.
- Prizes of no more than $125,000 in cash or merchandise value per raffle, and $250,000 a year in all.
- At least 90 percent of the net proceeds go to the nonprofit’s purposes.
- Nobody is paid to run the raffle, and a raffle cannot be combined with bingo.
Bingo needs a license or a limited occasion permit from the Alcohol Law Enforcement Division.
Insurance and good standing
NCPTA’s Standards of Affiliation do not require insurance or proof of it. Its review checklist does ask whether the unit carries liability, bonding, and property insurance and keeps copies of the policies.
Good standing rests on the Standards of Affiliation: monthly dues, the August 31 review, the 990 confirmation, the September 30 ethics and conflict-of-interest signatures, and the required training. NCPTA notifies a unit that falls short by the end of the month, and the unit has 30 days to fix it. After that the charter is at risk. A unit that loses its charter also loses its 501(c)(3) status and the PTA name and sends its remaining funds to NCPTA.
Doing it in Volo Cash
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For the rest of the job, our complete PTA treasurer handbook walks through the year, and the year-round duties checklist lays out what falls due when.