You would return the materials because responsibility falls back on the state. Just like the IRS contacts the new officers when there is an issue, they would contact the State PTA since their PTA won't have any new officers.
The State becomes responsible once they dissolve.

You also use the example about the AAA but the more appropriate comparison would be an employee who leaves a company. That employee doesn't get to take materials that were developed for the growth of that company or it's franchises. They aren't being asked to turn over their own books just resources from State and National. Those resources will be passed on to another dues paying PTA unit.
This issue is moot though because she doesn't seem to have a problem with returning them.

That's very interesting. I've seen similar lists before. Just as an FYI -- like with much else in the disband process -- I'd take this with a grain of salt and proceed accordingly. Some feedback:

Originally posted by Bertha:
The paper reads Disaffiliation CheckList:
all correspondence pertaining to the disaffiliation process

a copy of the minutes ofthe general meeting when the vote to disaffiliate was carried

Fine.

a copy of our current budget

Fine. Why?

the receipt book to acknowledge monet received by the Treasurer

Why? I might give a copy of this over, if I felt so inclined. But I'd keep the actual books at school. Who's the IRS going to come calling for if there are questions? The state PTA? No. Your last set of offciers? Yes.

copy of local PTA bylaws and standing rules, with section authorizing disbursements noted

Huh? I don't even know what this means. They have minutes that show you disbanded.

Treasurer account book for the purpose of maintaining the financial records of the organization. the check book and all unused checks.

Again, I'd give a copy of the books but that's it. The check book and unused checks? No. I'd keep the check register and destroy unused checks, provided the account balance is down to zero (which you should do).

Permanent IRS tax information including the following: EIN, copies of filed 990 and other IRS forms for the past year.

Copies.

Permanent state tax information such as state sales tax correspondece, state ID # and reports filed with the state: annual report filing form, charities registration #, copies of filed CRI-200 or CRI-300 forms, gaming license.

Copies.

and last but not least- ALL national and State PTA resource materials

No way. You guys paid (a lot) for all hat material. That's ridiculous. If you don't renew your Sam's Club card, do you have to return your groceries? If you don't renew your AAA membership, do you have to return the safe driving tips brochure you received?

My $0.02.

Tim

The paper reads Disaffiliation CheckList:
all correspondence pertaining to the disaffiliation process

a copy of the minutes ofthe general meeting when the vote to disaffiliate was carried

a copy of our current budget

the receipt book to acknowledge monet received by the Treasurer

copy of local PTA bylaws and standing rules, with section authorizing disbursements noted

Treasurer account book for the purpose of maintaining the financial records of the organization. the check book and all unused checks

Permanent IRS tax information including the following: EIN, copies of filed 990 and other IRS forms for the past year

Permanent state tax information such as state sales tax correspondece, state ID # and reports filed with the state: annual report filing form, charities registration #, copies of filed CRI-200 or CRI-300 forms, gaming license

and last but not least- ALL national and State PTA resource materials


I'll turn it all over except for the gaming license. When I renewed it, I list it as the school not PTA!

Hi Bertha -

What have you been told you'll have to turn over immediately?

Tim

Our Executive Board and Executive Committee already voted. We'll be holding our general vote in two weeks. We're only allowing paid PTA members from the 2004-2005 school year to vote because they are all still members until 10/1.

We sent out a letter to the members explaining the change and the need for a vote. Once the members saw how much money we were paying into PTA, they all pretty much made up their minds! This will be a very easy vote.

The best part of it is so far we didn't have to deal with the crazy county lady, they sent us someone else who was a pleasure to deal with. She too, knows how the vote will go and gave me a list of stuff I have to turn over imediately following the vote.

So far, knock on wood, everything has been falling into place and going oh so smoothly!

Check your PTA membership card (can't seem to locate mine at the moment) or your bylaws, but it seems to run in my mind that PTA membership runs from October 1-September 30 of each year. So, if you're holding your meeting in September, the voting members are from the last school year.

Also, a note of caution--if you run your first fundraiser as a PTO, and you are doing something like a book fair or catalog sale, and you have not filed for state sales tax exemption, you may need to collect sales tax on your sales. Whereas Federal tax exemption is generally granted retroactively, state sales tax exemption is sometimes not. The law on this varies from state to state; you'll have to check yours.