Thank you so much for that information. That looks like exactly what we need to do. I'm so glad you told me about that because we could have lost our tax-exempt status. That you for taking the time to tell me.
Look around, I think there's a threshold ($5k?) below which you don't have to file at all, but note that this is based on "gross revenue" -- ie, if you do a giftwrap sale and bring in $6k in checks, of which you net $3k, the $6k is your gross revenue and you need to file.
Parliamentary procedure is a good fall-back for any size group when things get contentious.
Another lady and I will be the leaders of our very small PTO next year by default. The other members are being affected by our school changing from a K-6 to a K-4 school and will be leaving with their children. That will leave our current membership to just the two of us. Of course our first plan of action is to raise membership numbers. If that is successful, should we adopt by-laws, incorporate, and file for non-profit status? Currently because our PTO membership numbers are limited, the meetings are very informal without following parliamentary procedure. Is this just for larger groups? As far as filing taxes, when I asked the current leader, she said she was told when she took over this year that they have never even filed taxes. Do you have to raise a certain dollar amount before this is necessary? As far as incorporating, if we do not, is it possible to be held liable if a child gets hurt during a PTO sponsored event and they can sue us personally? Given society today, that is a real concern. Are these things that don't need to be worried about because our PTO body is so small? Or because we are a PTO by definition should these things be in place with the hopes that we'll grow?
