In May of 2002, the membership voted to become a PTO but the president did not follow the proper channels to accomplish this so we remained a PTA with a membership of 4 (the officers) for this year. I am treasurer and as I understand it, we have to turn over any funds in our checking account to the state organization when we disband. Our members are not willing to do this and want to distribute funds instead. Can we donate PTA funds to a forming PTO or do we need to donate directly to the schools or other school backed organization (like the Sports Boosters, Band Boosters, Junior/Senior Prom Party, ect.) We want to do this right.