Determination Letter or 501(c)3 Letter
In your fundraising efforts, you may be requested by a company to have proof of your tax-exempt status.
The IRS issues a “determination letter” to organizations that have qualified for tax-exempt status. Because Utah PTA, as a central organization, determines which units are included as subordinates under its group exemption ruling, anyone seeking to verify that a PTA in Utah is tax-exempt can contact the Utah PTA treasurer.
Utah PTA can provide a letter about the group ruling and a copy of its determination letter from the IRS for potential donors, sponsors, or grantors. According to IRS Publication 4573, “donors may rely upon central organization verification with respect to deductibility of contributions to subordinates covered in a section 501(c)(3) group exemption ruling.”
Utah PTA will issue your PTA this letter if your unit is in good standing. This includes having paid membership dues this current fiscal year, have completed the required 990 tax filing and have current bylaws.
If you need a letter, send an email to firstname.lastname@example.org to request a letter and copy of supporting documentation. Make sure you include the name of your PTA, city you are located in and the name and address to whom the letter and documentation should be sent.
Keep a copy of the letter and supporting documentation until the end of the current fiscal year. It will be valid during the entire fiscal year.