General Guidelines and Questions for PTA Expenses

The Santa Monica Malibu PTA Council has developed and approved the following General Guidelines and Questions to be used along with the PTA Budget Template for Equity Fund Contributions. These documents are intended to clarify which PTA expenditures are non-exempt or exempt from the Equity Fund.

General Guidelines and Questions for PTA Expenses
regarding whether an expense is Equity Fund exempt or non-exempt

Exempt - General Guidelines
  • Cost of doing PTA business
  • Hospitality for parents, kids and guests - ask yourself: Does it target families?
  • Parent Ed and parent communications
  • Community building events
  • Fundraising expenses
  • Scholarships and financial aid
  • Field trips
  • Photocopiers
Non-exempt - If the answer to the following question is "yes," the expenditure is probably non-exempt:
  • Is it part of the instructional program? (including intervention, assemblies and enrichment)
  • Should the school be providing this? (supplies, maintenance, equipment)
  • Does it support staff? (professional development, grants, supplies, hospitality)

PTA contributions to the Equity Fund will begin with the first annual payment in June 05 based upon PTA expenditures for the 04/05 school year (July 1, 04-June 30, 05.) (Per the Board, all gifts received by the schools prior to the Board adoption date of 9/9/04 are exempt.)

If you have further questions about specific expenditures, please contact Laurel Schmidt, SMMUSD Director of Pupil Services at lschmidt@smmusd.org or 450-8338 ext. 375.

Budget Template for Equity Fund Contributions (Excel File)
Recommended Budget Categories for Equity Fund (Excel File)
Santa Monica-Malibu Unified School District
33rd District PTA                         California State PTA                        National Congress of Parents and Teachers