In California, the Board of Managers votes to accept a new PTA and this allows that new PTA to be included as a constituent member of the organization and to receive the IRS exempt status. PTA bylaws stipulate that the council or district PTA must be notified 60 days prior to any vote to disband the association so that disbandment procedures can be properly followed. When a group is no longer affiliated with the California State PTA, the State Board votes to disband the group and then notifies the IRS that the particular group is no longer a constituent organization and not entitled to the benefits of the California State PTA exemption. This formal action allows the IRS to track the group and to protect the volunteers that followed the procedures. Since all nonprofit bylaws must include the provision for the disbursement of funds upon a group's disbandment, the bylaws used by all PTAs in California include this provision. Following the procedures to formally close a PTA allows the records to be properly closed.
If our PTA decides to disband, the California State PTA bylaws state that their Board of Managers votes by a 2/3 majority to disband our PTA??? What is this? Does it hold weight? What if they vote not to disband us? Makes no sense to me.
Also, how long does it take to file a 503c with the IRS?
Finally, we are also considering just dissolving (not having a membership drive, no fundraising, etc.). From the boards here, that seems to be a feasible idea. Are there any cautions about doing this versus officially disbanding? If we just dissolve and want to start a PTO, do you have any suggestions for what to tell parents?
