Program and Project
Funding Sources

Annual membership dues are the primary source of funds for PTAs. Some PTAs are able to do excellent work with no financial resources other than their dues; however, some projects and programs may require additional funds. If dues are not sufficient to finance the work of a PTA, supplementary funds may be raised within the context of the mission and purposes of the PTA.

The framework for how a PTA should conduct its fundraising is determined by the policies of the National PTA and the government regulations for 501(c)(3) tax-exempt organizations. Any funds generated by a PTA, including the local portion of dues (not state or national portions of dues) should be budgeted for purposes that advance PTA work.

PTAs should begin each year with specific goals in mind and should identify strategies for reaching those goals before determining the dollar amount needed in a fundraising event. Only those funds necessary to meet the needs of the year’s activities and projects, as outlined in the PTA’s budget, should be raised.

A well-planned fundraising project will usually raise whatever funds are needed to finance the year’s activities. If the fundraising event is to reflect the high principles of the association, it will have educational, social, or recreational value in itself.

Before undertaking any financial enterprise, a PTA should check with school, local, and state authorities to determine whether the planned activity is prohibited by state or local law or by school policy, or whether the PTA requires any special permits.