The way we interpreted the IRS's guideline's about 501c3, we are not allowed to write out a "pre-reimbursement" check to an individual, since the PTO cannot guarentee/prove that the check was spent in accordance with our mission and the limitations of being a 501c3.

We used to just give our teachers a check at the start of the year to help them with classroom materials, but instead we now given them an envelope to keep receipts until they have enough to get a check from the PTO.

We can also write a check directly to a supplier (ex: Lakeshore or School Specialty) but we require a check request form as backup, and the invoice/packing slip/receipt later.

We have similar guidelines. We frequently reimburse individuals if 1) the expense was pre-approved AND 2) they have a receipt. We have a reimbursement form that has to be completed and submitted to the treasurer with the receipts.

We try to write PTO checks whenever possible. However, sometimes it just doesn't work out. We seem to have purchased a lot of things this year that were easiest ordered with a credit card. In those cases, I usually just used mine. But the two rules above always apply.

we also require a receipt for reimbursement and have to have pto vote for any expenditure. if over $500 we also need a public posting of the expenditure two weeks prior to the action. And if the expenditure results in an addition to inventory or a facility improvement it must be approved by the school board.

Our by-laws don't address this, but we do reimburse members from time to time - as long as they have already purchased the items and are looking to be reimbursed - not 'PRE'imbursed. I would say if the principal has a receipt showing that the item(s) has been paid for - and if it was already approved, it shouldn't be a problem. If the principal made the decision to purchase without first getting PTO/A approval, I would have to rethink this - and if no it is "pre"imbursement he/she is seeking I would say no way. Not that there is necessarily any impropriety - but the mere appearance of impropriety is enough to cause many to stop and question.

Our by-laws DO state that any expense over $500 requires general membership vote.

Good luck and keep us posted - this is the first of this kind I've heard of.

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The principal of our school is asking for money for something the school needs. The issue that seems questionable is that she wants the check made directly to her instead of the school. What does your bylaws say about this? We're having a PTO meeting tomorrow night and we would like to have our "ducks in a row".