Six Timely Tips For Using Apps With Kids (article for parents)

Apps for phones, tablets, or e-readers can be useful and fun for kids, but did you know that some apps may be collecting information from your child and sending that information from your child’s mobile device to third party groups? If your kids want to use apps, read our Kids.gov article, “Six Timely Tips for Using Apps with Kids” for some information on what to know and do before letting them use apps.

How do I update my 1023 application with the IRS?

QUESTION:  

How do I update my 1023 application with the IRS?

 

ANSWER: 

The 1023 Form is the Application for Recognition of Exemption under Section 501(c)(3). To update this application, you would first make a beginning statement like the following:

•        We have extended our activities from the following…..

•        These are additional activities from what we have done in the past…..

Next, review your original 1023 Form. The narrative for pre 2006 is found on Page 2, part II of the 1023 Form. For the period after 2006 to present go to page 2, Part IV of the 1023 Form. The update/letter needs to include the questions listed below. List each new activity separately. Please list any alternate names under which you operate, including any “aka’ (also known as) or “dba” (doing business as) names.

•        A detailed description of the activity including its purpose and how each furthers your exempt purpose;

•        Also include the percentage of total time dedicated for each activity.

•        Who conducts the activity?

•        When and where the activity was or will be initiated?

•        How is the activity funded?

You can mail or fax your form to the IRS. Their fax number is (513) 263-4330 or (513) 263-3434 with a cover letter.

 

Internal Revenue Service-TE/GE Division

ATTEN: Correspondence Unit, Room 4024

PO Box 2508

Cincinnati OH 45201

Organizations applying for recognition of exemption under a provision other than section 501(c)(3) generally use Form 1024. To update your PTA’s 1024 Form please contact the State PTA office at (253) 565-2153 or (800)562-3804 for assistance. The office staff is happy to help you with any question you have relating to IRS forms.

Teach Your Students About the Science of Living in Space

NASA has a wonderful educational website called Space Life Sciences centered on living organisms in the space environment. The website focuses on the human body in space, plants in space, space food and nutrition, space habitats, research with animals in space, and the potential for life beyond Earth. Teachers can find classroom materials, links to other NASA websites, announcements about life science research conducted in space, and information on opportunities for educators and students.

Learning the Basics of Computers and the Internet to Help Your Kids

Keeping up with computer technology and the internet can be difficult, but as teachers and parents it is important to understand the digital world in order to help students with school work and to teach kids to safely navigate the internet and to be good online citizens. Digitalliteracy.gov is a great site to learn the basics. There is also a useful Find Educator Tools section that will help you locate educational resources.

Kids Rock Nutrition Video

Cooking with your kids can be both educational and fun. If your kids participate in making nutritious family meals, they may get inspired to eat healthier. Watch this Kids Rock Nutrition video with your kids and try the recipes from the video, or download the Children's Favorites cookbook and have your kids look through it for a recipe they would like to make.

Mid-Year Financial Reviews

QUESTION:  

Is it is necessary for our PTA to conduct mid-year financial review even if we have never had a problem with financial reviews in the past?

 

ANSWER: 

While a financial review is required immediately following the end of the fiscal year (June 30), when another PTA member assumes treasurer position, or whenever there is a question about the financial well-being of a PTA, a mid-year financial review is strongly recommended for all PTAs. A mid-year review helps to assure that the funds of the PTA are being administered properly and that good financial practices are being followed.

 

The mid-year financial review should be conducted in the same manner as the one at the end of the fiscal year. The financial review committee must consist of no less than three members of the PTA whose books/records are being reviewed or a qualified accountant. Members of the financial review committee must not have signature privileges or live in the same household as someone with signature privileges on PTA documents during the period being reviewed. The treasurer is not physically present when the financial review committee meets, but should be available by phone to answer questions.

 

The treasurer should gather all the financial records for delivery to the financial review committee. A list of financial records needed for the financial review is found in the WSPTA Money Matters handbook.

 

After the financial review committee examines the records, it presents a written report of their conclusions to the board of directors.

What do I do if I forgot to file our PTA’s IRS taxes?

QUESTION:  

What do I do if I forgot to file our PTA’s IRS taxes? 

 

ANSWER: 

File the appropriate form as soon as possible. Choose one of three forms according to your PTA’s “normal” income:

•        990-N (epostcard)—PTAs with a total income “normally” below $50,000 would complete a 990-N (epostcard). There is no penalty for filing an e-postcard late, but PTAs that fail to file for three consecutive years will have their tax-exempt status automatically revoked. 

•        990EZ—PTAs with a total income “normally” over $50,000 and less than $200,000 would complete the 990EZ.

•        990—PTAs with total income of $200,000 or more would complete the 990 Form.

To figure out your PTA’s “normal” income, add the income from the current year and the two previous years, then divide by three. Contact Tatia Vasbinder at the WSPTA office for help with this process or if you have any questions.