A Texas PTA treasurer follows Texas PTA’s Treasurer Resource Guide on top of National PTA’s baseline. The biggest differences are timing: the 990 has to be filed and accepted within 60 days of year end, the books get a year-end financial reconciliation within 30 days, and the PTA gets two tax-free sale days a year.
This page is built from Texas PTA’s own guide and the state agencies’ pages, checked in September 2026. It is the short version, with links to the source for each rule.
Texas PTA publishes its Basics Treasurer Resource Guide from its treasurer page, along with the funds request form, deposit form, and other samples. The current edition is 2026-2027. Your bylaws and standing rules have the final word.
Deadline calendar
Texas PTA leaves the fiscal year to your bylaws. For a unit on a July 1 to June 30 year:
| When | What |
|---|---|
| Every meeting | Financial report to the membership and to the executive board |
| Monthly | Reconcile every account · non-signer statement review · state and national dues remitted |
| July 10 | All financial records to the reconciliation committee |
| July 30 | Year-end financial reconciliation complete |
| August 1 | Texas PTA membership year begins |
| August 29 | Form 990 filed and accepted by the IRS |
| First membership meeting | Reconciliation report presented for adoption |
| November 1 | Good Standing deadline, after which the retention plan starts |
| January 31 | 1099-NEC forms to recipients and the IRS |
| The 20th after each filing period | Sales tax return, if the PTA holds a permit (monthly, quarterly, or annual, as the Comptroller assigns) |
| Any time in the calendar year | Up to two tax-free sale days, designated in the minutes first |
The year-end run as reminders in Volo Cash, with the records checklist attached.
Paying money out
The budget is the authorization. In Texas PTA, spending and fundraising both wait on a budget the membership has adopted. The membership adopts it by majority vote at the annual meeting. If a line runs short, the budget is amended by a two-thirds vote at a membership meeting before the money goes out.
Every payment starts with a funds request form. The committee chair responsible for the budget line signs it and attaches the receipts or invoice. The treasurer checks the line has room, and a second account signer or the president signs before payment. Nobody signs a check made out to themselves.
A funds request in Volo Cash, signed by the committee chair, the president, and the treasurer.
Your standing rules set the number of signatures. The president and treasurer are authorized signers under the bylaws, and your check-signing policy or standing rules add any others and set how many signatures a check needs. No two signers may be related by blood or marriage or live in the same household. Checks are never made out to cash.
Cards and electronic payments need a membership vote:
- Debit and credit cards, recurring payments, and payment collection systems like PayPal and Square are allowed only once the membership authorizes them in the standing rules or in a policy it re-adopts every year. Texas PTA’s E-Commerce Policy is the template.
- Card limits stay at or below half of the budgeted income, and only authorized signers use the cards. The treasurer holds them.
- Wire transfers are not allowed. ACH is limited to Texas PTA, the Comptroller, the insurance broker AIM, and council PTAs, unless the executive board approves a vendor that takes nothing else.
- Gift cards are capped at $25 each and must be for a specific store.
Start-up cash for an event comes from a check to the volunteer running it and goes back in the bank afterward. Event cash is never used to pay bills or reimburse anyone.
Taking money in
Two members count every collection and sign the deposit form, and each keeps a copy or a photo. One of them can be the treasurer unless your standing rules say otherwise. Deposit daily, and never leave PTA money at someone’s home.
State and national dues are not your income. Keep them in their own liability account and send them to Texas PTA at least monthly, with the roster.
The monthly routine
The treasurer presents a financial report at every membership and executive board meeting, covering every account, not only the checking account. The report lists each budget line’s activity for the period and the year, plus the sales tax and dues you are holding, and it is filed with the minutes rather than adopted. Our treasurer’s report guide walks through the general shape of one. Volo Cash produces one for every account, with the dues you are forwarding kept separate, alongside a budget versus actuals report by line.
Each month the treasurer reconciles every account, including PayPal, Square, and similar systems. Separately, the president appoints someone who is not a signer to review every statement and fill in Texas PTA’s Statement Review by Non-Signer form, which the secretary reads into the minutes of the next executive board meeting. Texas PTA’s insurance program makes that review a condition of its embezzlement coverage.
Reconciling in Volo Cash, where a non-signer can sign off each month. Texas PTA’s Statement Review by Non-Signer form still goes to the secretary.
The year-end financial reconciliation
Texas PTA calls its annual review a financial reconciliation. One happens at the end of every fiscal year, whenever a check signer is added or removed, and any time the president or three members ask for one.
At the annual meeting the president appoints a committee of at least three, and the membership approves it. Nobody on it can be a signer, the current secretary, or the incoming treasurer, or be related to or live with a signer or the secretary. Members cannot be related to each other, and students cannot be a majority. The committee receives the records within 10 days of year end, finishes within 30, and uses Texas PTA’s Financial Reconciliation Checklist. The executive board hears the findings first, then the report goes to the membership for adoption. Our PTA audit guide covers what a reviewer looks at. Volo Cash exports every request with its receipts as PDFs in one download, ready to hand the committee within 10 days of year end.
Taxes and state filings
The 990 is due in 60 days, not four and a half months. Texas PTA requires the 990-N, 990-EZ, or 990 to be filed and accepted by the IRS within 60 days of fiscal year end, with no extensions. Keep the IRS acceptance, not just the filing notice. Local PTAs file under their own EIN with the legal name “PTA Texas Congress” and use group exemption number 1889 on the 990-EZ and 990. Our PTA 990 guide explains which form and how to file.
State sales tax exemption is not automatic. Look your PTA up in the Comptroller’s Texas Tax-Exempt Entity Search. If it is not listed, Texas PTA helps you apply. Once exempt, give vendors the exemption certificate, Form 01-339, to buy without paying sales tax.
Two tax-free sale days a year. A PTA can hold two one-day tax-free sales or auctions each calendar year, designated in the minutes before the event. The state sales tax holiday in August does not count against them. Selling taxable items on any other day requires a sales tax permit, and a permit means filing a return every period, even with no sales. Admissions and raffle tickets are not taxable when all the proceeds go to the PTA.
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. Volo Cash collects W-9s by email, and its 1099 report shows who crossed the threshold.
Raffles
Texas raffles fall under the Charitable Raffle Enabling Act, summarized on the Attorney General’s raffle page:
- No registration or permit.
- Up to four raffles a calendar year.
- The organization must have existed for at least three years.
- No cash prizes.
- Each ticket shows the organization’s name and address, the price, the prizes worth more than $10, and the drawing date.
- No statewide promotion. That is generally thought to include the internet, apart from your own website and supporters you already know.
Casino and poker nights have no nonprofit exception in Texas.
Insurance and Good Standing
Insurance is not required, but Texas PTA strongly encourages it. Its insurance program through AIM offers general liability, directors and officers, embezzlement, and property coverage. Embezzlement claims depend on two things covered above: the annual financial reconciliation and the monthly review by a non-signer.
Good Standing means remitting dues for at least 20 members, filing board contact information within 15 days of each election, submitting bylaws and standing rules to Texas PTA every three years, and having the 990 accepted within 60 days. A PTA not in Good Standing by November 1 enters a retention plan that tightens on December 1 and January 1 and can end with the charter revoked. Texas PTA’s group tax exemption covers only PTAs in Good Standing.
Doing it in Volo Cash
Volo Cash fits the process you already follow, from the signatures on each funds request to the reports, reminders, and reconciliations above.
You can try all of it free for three months. Start a free trial.
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.