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If a PTA cannot totally fund large purchases such as a computer lab or playground equipment in one year, how are the funds handled without encumbering a future board?

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If a PTA cannot totally fund large purchases such as a computer lab or playground equipment in one year, how are the funds handled without encumbering a future board?

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The funds are designated for the specific activity. If the future board does not vote to continue raising money for the activity, the designated funds must then be gifted to the school for partial payment of the activity. However, before approving proposals for material aid to the school, a PTA should consider whether or not the proposed equipment or services is a public responsibility. If the association approves to raise the funds each year, establish an account that is specified for that particular activity.

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