Toggle button works on sheet but not when moved to module.

I placed a toggle button on a userform that toggles between two sheets. Originally, I placed the code with the button as a click event and its worked fine.

Subequently, I moved the toggle code to a standard module and called it from the forms object. The call works but the toggle code itself produces "Object variable or With block variable not set". Code follows:

Code In forms object:

Sub btnToggleSheets_Click()
    ToggleSheets
End Sub

Code in standard module with Option Explicit set:

Sub ToggleSheets()

    If btnToggleSheets.Value = True Then
        btnToggleSheets.Caption = "SWITCH TO BUDGET SUMMARY"
        Sheets("Data Sheet").Select
    End If

    If btnToggleSheets.Value = False Then
        btnToggleSheets.Caption = "SWITCH TO DATA SHEET"
        Sheets("Budget Summary").Select
    End If

End Sub

I am self-taught and obviously have a lot to learn. Your help will be appreciated.