Is your PTA/PTSA receiving notices about its 501(c)(3) status? It might be because no one completed the Delaware Group Exemption Form.
Free State PTA is unable to apply for a group exemption due to a nationwide moratorium by the IRS. This affects any new group exemptions since June 2020. No one can predict when this moratorium will end.
National PTA proposed a temporary solution to allow Local and Council PTAs in Maryland to be covered by a group exemption of Delaware PTA, and the Free State PTA Board of Directors approved this option. Delaware PTA has generously agreed to allow any Local or Council in Maryland to join their group exemption until the IRS opens the group exemption process and Free State PTA is granted that exemption.
Last Updated 20 July 2025