National PTA and all state PTAs have been granted tax-exempt status under Internal Revenue Code (IRC) Section 501(c)(3) or Section 501(c)(4). As such, they must maintain strict adherence to IRC requirements in order to retain their exemption.

PTAs must be noncommercial, nonsectarian, and nonpartisan.

Noncommercial Policy

1. 1. PTAs are prohibited under federal law from engaging in substantial business  activities that are unrelated to their tax-exempt purposes, which are legally defined as educational and charitable.
2. 2. PTAs should not endorse products, companies, or foundations.
3. 3. PTAs should not sell or lend mailing lists.
4. 4. PTAs may accept and acknowledge contributions of sponsors of PTA programs.
5. 5. PTAs may accept advertising as long as it stays within postal regulations and does not jeopardize the objects and nonprofit status of PTA.
6. 6. PTAs should familiarize themselves with local, state, and federal laws and requirements regarding licensing and liability before sponsoring or conducting public events.

Nonsectarian Policy

The PTA welcomes into membership people representing a diversity of cultures, ethnic backgrounds, and political and religious beliefs. Creed, color, race, gender or economic or educational status are irrelevant to the qualifications for membership. PTAs should be hospitable to all, supporting no one religion over another and according each faith equal respect and consideration.

Nonpartisan Policy

All PTA bylaws, whether national, state, district/region, council, or local, require the association to be nonpartisan in that it cannot support or oppose a political candidate. However, PTAs may propose, support, or oppose legislation needed to achieve the objects, provided that those efforts do not exceed the limitations placed upon such organizations under the federal tax laws.