Question: IRS Form 1023 Part V 3b question

The question asks if any officers/directors receive compensation from other organizations related to the PTO through common control. Our by-laws name the Head of School as a non-voting member of the PTO Board, and therefore will be listed in Part V 1a. The school is a non-profit private school where he is also co-owner and a member of the school's board of directors. Do we answer "yes" to question 3b of Part V. Is his presence on the PTO board and the school's board of directors considered "common control"? Just a note, there is no compensation for any PTO board members. Obviously, as the Head of School he is paid by the school. We also have 2 teacher representatives on the PTO board. They are not on the school's board of directors so I assume the question does not apply to them.

Asked by Anonymous

Answers:

Advice from PTO Today

Craig writes:
Common control typically refers to two organizations that have almost entirely the same board of directors. I don't think the situation you describe would be considered common control, especially considering the head of school doesn't have a vote on the PTO board.