I agree with JHB, but even more so with Small town. Your group can't exist with out the school, but that doesn't mean the administration shoould be tell your group what to do.
Quite a lot of schools/districts have policies on the amount of fundraisers that can be held. And it's not uncommon that a requirement be that the principal must authorize all fundraisers.
If you are having any part of this on school property, using school personnel or resources, or sending the information with students (from within the classroom) then I believe the school absolutely has the right - and obligation - to control these activities.
While you could conceiveably run a fundraiser the school didn't support that used none of the above resources, it doesn't sound like a situation many of us would WANT to be in.
Then again, many "rules" are little better than unsubstantiated folklore passed from one person to the next. And some exist for no better reason than "it's always been done that way."
PTORock - I think a key step in your decision making process should be to find out the true policies of the school/district. Regardless of whether you form a separate group, you will be subject to those policies.
Maybe I'm reading your message wrong but it sounds like you are saying your PTO is under the jurisdiction of of your school administration.
First of all you are a PARENT, TEACHER Oranization. You the parents and teachers who belong to that organization are the "bosses" of said organization. Your school administration should not be involved with your business. You can do what ever your parents and teachers who are members decide to do. You do however want to have the approval of your administration for what your group plans to do. You need them to approve your distribution of information to your parents through the schools and you most likely need them to approve use of their facilities. But they should not be telling you what you can and can not do.
The reality is you can raise money for your school in your living room with 20 of your friends by having a Luncheon/Fashion Show/Jewelry Show. You can do this without anyones permission. (Except maybe your husband). You can then hand a check over to your school. They can then either refuse your donation or except it. I promise you they will except it.
FYI - You should for the best interest of your organziation - file for 501(c)3 status. You obviously need to have a tax exempt #. You should have your books audited annually and you need to file forms each year with the government. I also can't stress enough how much any organization needs to have insurance. You need to have general liabilty insuranc, Property insurance, Fraud insurance and most of all Officer Liability Insurance.
Rock,
Check with your state Department of Revenue for sales tax questions. And like mum24 said, call the IRS and ask them about your status. They are very helpful.
Rock,
Federally there isn't a deadline. Just that as a company, you are required to file tax paperwork if you reaise money. And pay tax on it if you're not a non-profit.
Now like was also stated, the requirements of your state may be different than others. In CT, we can run up to five events and not pay state sales tax.
Just remember that income tax and sales tax are very different creatures.
