Frequently Asked Questions:

Q.  Can our PTA purchase gift cards?

A.  No.  The risk here is individual or member benefit, which is cause for the IRS to remove the non-profit status. Your members (including teachers) or individuals should not benefit personally. The other problem is that when using gift cards, it is truly the same as giving cash. There is no itemized receipt for what was actually purchased with PTA funds. It is recommended to find other ways to show appreciation,. For example, for teacher appreciation the PTA could provide providing volunteers to cover classrooms so that the teachers can "go out" to lunch and then ask a restaurant close by to give these teachers a 20% discount in support of the teachers.

Source: From the Texas PTA Treasurer's guide on page 35 under FAQ