Posts Tagged sponsor

Committee members: Richard Godke – web@dccpta.org Delores Appleby – Parliamentarian@dccpta.org Cathy Guiler – Parliamentarian@dccpta.org Mindy Eisman – Health-Safety@dccpta.org Revised Date 10-15-2016 The DCCPTA Board appointed a committee to address the question.  “Can a local PTA, in accordance with IRS regulation, recognize a sponsor by posting a link back to their website?” Disclaimer: No one on this committee is a lawyer or a tax professional and your PTA should consider this document as information only, not professional legal or financial advice. According to Jean Hovey, Florida PTA Executive Director, “The safe way is to “Thank” the sponsor/business, not include a direct link to their business.”  After extensive research it was found both the Florida PTA and the National PTA recognize sponsors

Committee members: Richard Godke – web@dccpta.org Delores Appleby – Parliamentarian@dccpta.org Cathy Guiler – Parliamentarian@dccpta.org Mindy Eisman – Health-Safety@dccpta.org Revised Date 10-15-2016 Summary of Publishing Sponsor’s Link Back to Their Website Question If a local PTA wants to avoid any questions regarding IRS interpretation. If they believe the sponsor links are considered advertising, they should not publish a sponsor link back to their website. A PTA is allowed up to $1,000.00 per year limit for Unrelated Business Income (UBI). Advertising would be one item considered as a UBI.  So if you publish a sponsor’s link back to their website as an advertisement, and do not go over the UBI limit of $1000.00 you will still avoid an IRS tax. If a

The ______________________________ identifies the following company or individual as a (PTA/ PTSA name) PTA sponsor.  Please complete and return. Company or Individual Name: ________________________________ Address 1: ___________________________________________ Address 2: ___________________________________________ City _____________________ State ________ Zip __________ Phone #: _____________________________________________ Website link: _________________________________________ Logo (file name): ______________________________________ Agreement As a sponsor your identification information will be included in a “PTA Sponsor List”.  As a sponsor, recognition of your web link does not imply endorsement by PTA. Your web link is offered as sponsor identifying information, not advertising. PTA does not assume responsibility for the content of linked sites and does not independently verify or exert editorial control over information on the linked sites. PTA shall not be responsible or liable, directly

Link Off PTA Website to Sponsor’s Website Disclaimer (Sample) Attachment #1 Richard Godke DCCPTA Tech Chair web@dccpta.org Revised Date 10-11-2016 If you offer a link to a sponsor off your PTA website you should always include a disclaimer.  This warns the user you are no longer on the PTA website and PTA does not control that information. Instead of a link that goes directly the sponsor the link goes to this message.  At the end of the message there is a link to the sponsor.  Try this is sample sponsor link.  XYZ Sponsor Sample XYZ Sponsor Sample You are leaving the XYZ PTA website. Offering this link does not imply endorsement by PTA. This web link is offered as sponsor

DCCPTA Board Committee Report Research Findings Revised Date 10-15-2016 Is listing the link considered advertising?  Review these findings to determine your Interpretation if a sponsors link as advertising. IRS’s definition of advertising does not include limits of sponsor web links. According to IRS – 3. Unrelated Trade or Business / Excluded Trade or Business Activities / Advertising, https://www.irs.gov/publications/p598/ch03.html#en_US_2014_publink100019559 Definition Advertising includes: Messages containing qualitative or comparative language, price information, or other indications of savings or value; Endorsements; and Inducements to purchase, sell, or use the products or services. According to IRS’s definition, a link back to their website in my interpretation would not qualify advertising. Interpretation Printing sponsor website link does not containing qualitative or comparative language, price information, or