Transportation Management Associations

These resources are designed to provide information and guidance for Transportation Management Associations/Organizations (TMAs/TMOs). 

According to the TMA Handbook, "A Transportation Management Association (TMA) is an organized group applying carefully selected approaches to facilitating the movement of people and goods within an area. TMAs are often legally constituted and frequently led by the private sector in partnership with the public sector to solve transportation problems."

TMA Handbook: A Guide to Successful Transportation Management Associations  This new, expanded handbook (over 200 pages) offers the comprehensive information needed at various stages in a TMA's life cycle. It provides practical "how-to" guidance for studying the feasibility of forming a TMA in certain localities, and gives newly formed TMAs tips and examples to define the organizational structure, establish an office, and get operations off the ground.

For those who are currently operating TMAs, this handbook offers tips on enhancing success, expanding membership and services, and planning for the future. It also includes many excellent case studies and sample documents (such as job descriptions, by-laws, dues structures, action plans, etc.), as well as the results of the most recent TMA Survey conducted by the Association for Commuter Transportation. The TMA Handbook also lists TMA-related resources available for more assistance and information. The three-ring binder design will allow you to add more material in the years to come.  View the table of contents for the TMA Handbook The TMA Handbook was written and designed by the National Center for Transit Research's (NCTR) National TDM and Telework Clearinghouse on behalf of and with the assistance of the Association for Commuter Transportation's TMA Council. NCTR is located at the University of South Florida. The Florida Department of Transportation provided additional funding support for the writing of the updated Handbook. Metro Commuter Services of the State of Minnesota funded the printing of the TMA Handbook. ACT handles the distribution and sales of the Handbook.

Fee based services produce income for TMAs  By Lori Diggins, LDA Consulting 
(Reprinted from the TMA Clearinghouse Quarterly - Spring 1995). TMAs, particularly those working to become self-financed, find that fee-based services provide a good source of income. Some TMAs report that income from these services supports as much as 10?20 percent of the operational budget. continued

Unrelated Business Income Tax: What you don't know can hurt your TMA By Phil Winters, Center for Urban Transportation Research, University of South Florida (Reprinted from TMA Clearinghouse Quarterly - Spring 1995). Tightened budgets and increased competition for members have contributed to TMAs introducing a variety of income-producing activities. While this revenue potential is tempting, TMAs must also consider laws that apply to unrelated business income tax (UBIT) before initiating income producing activities. TMAs may be exposing themselves to substantial penalties and taxes for not reporting or underreporting taxable income. 

A California TMA Entices Local Organizations to Lend Passenger Vans for Transit Use  By Tom Fulks San Luis Obispo Regional Rideshare Program (reprinted from TMA Clearinghouse Quarterly - CUTR Volume 3 No. 1 Winter 1994) Most companies or individuals would have reservations about loaning their passenger vehicles for local transit use. But when upkeep of the vehicles is offered in exchange, in addition to other perks, it becomes an enticing deal. It is an exchange program that is working wonders in San Luis Obispo, California, making the cooperative fleet management program run by the Ride-On TMA in San Luis Obispo, California an exemplary commuter cooperative. 

IRS Publication 557 - Tax Exempt Status for Your Organization 
This publication discusses the rules and procedures for organizations that seek to obtain recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. Organizations that are exempt under section 501(a) of the Code include those organizations described in section 501(c). Section 501(c) organizations are covered in this publication.

Chapter 1 provides general information about the procedures for obtaining recognition of tax-exempt status.

Chapter 2 contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status.

Chapter 3 contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status.

Chapter 4 includes separate sections for specific types of organizations described in section 501(c).

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National Center for Transit Research's National TDM and Telework Clearinghouse is located at the Center for Urban Transportation Research at the University of South Florida in Tampa, Florida