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Definitions (31)
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bylaws
Specific rules of operation for the orderly conduct of business adopted by vote of the members. All PTA bylaws have certain specified, starred sections in common which cannot be changed. Any change in [..]
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certificate of insurance
A document issued by the insurance broker certifying that an insurance policy covering general liability is in force. A Certificate of Insurance is included in the Insurance and Loss Prevention Guide
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Channels
The formal communication route through the association to ensure that each level within the association is informed. In PTA, the channel is from the unit to the council (if in council) or from the uni [..]
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CONTRACT
A legally enforceable agreement between two or more persons or organizations. Contracts must be approved by the PTA membership before being signed by two elected officers, one of whom must be the pres [..]
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Contributions
Donations of money, property, or services received by the PTA from individuals or businesses. PTAs must follow Internal Revenue Service guidelines for receipts for contributions.
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EMBEZZLEMENT
Stealing of money entrusted into one’s care by means of fraud for one’s own use.
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fiscal year
The financial accounting period established by the PTA, and identified in the Bylaws for Local PTA/PTSA Units
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good standing
The term applies to units, councils and districts that have met all requirements specified in the bylaws, which includes remittance of insurance premiums and membership per capita to the California St [..]
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Grants
A specific set of dollars given by businesses, foundations, and corporations to an organization to perform specific functions. Projects for which PTA is seeking grants must promote the Purposes of the [..]
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gross receipts
The total amount of receipts before any deductions are taken or expenses are paid. For the purpose of completing the IRS Form 990
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