Whether she is a member or not, she can still pick up the phone and report you. So you just postpone your meeting date to meet the 30 day requirement. You can still bypass the nominating committee altogether and send out a memo stating you will be taking nominations from the floor. After the nominations from the floor, you take your vote and hopefully put a stop to her nonsense.

I dopubt the IRS will revoke your status but why take the chance. Good luck!

When you file for your 501C status, you must provide a copy of the bylaws. Any major change made to a PTO's bylaws must be filed with the Feds or the State where your 501C lies. That is the connection between the 501C & the bylaws.
All you have to do is push back your meeting & election another week and all will be in line. Your 30 days will be met and the elections take place in May. Just make sure that you announce the meeting change to the entire school population so everyone knows.
As far as that parent is concerned, you didn't say if she was even a PTO member. If she doesn't volunteer, participate or support the fundraisers, she may not be a PTO member. If not, her opinion doesn't matter. If she is, unfortunately, you have to listen or you will be perceived as making changes to suit yourselves. I think we all have parents like that in our schools. They won't lift a finger, but their mouth runs like there's no shut off switch!

oldpres;129813 wrote: Well, March flew by us really fast, and we did not get the nomination letters and the meeting notice out 30 days in advance (bylaws state 30 days) It was a week shy. We didn't have time to form an official nominating committee, so our Treasure sent out the notices...

Let me play devil's advocate here. Your by-laws state 30 days, as you said, correct? Then it should be 30 days. If you don't stick to that you need to realize that others may perceive that your PTO is bending the rules when they want and however they want, to fit their needs. Perception of PTO's (re: involvement) is a huge issue. With that said, on to the next...

oldpres;129813 wrote: Why would the irs really care if our notices went out 1 week late and that we didn't have a formal committee?

From what you say about the parent's statement to you, they may believe the IRS would care but, ultimately, they (the parents) are the ones who care about how this is being done. And, when there is one with a given perception there are more who probably think the same thing and this, in turn, bounces right back up to what I mentioned under the first quote.

Just my opinion...

oldpres;129813 wrote: My question: Why would the irs really care if our notices went out 1 week late and that we didn't have a formal committee?

They wouldn't. Their job is to care about people paying taxes. Don't worry about it.

The thing that's more important is that elections be conducted. It is better to hold elections on the day or in the month that you are supposed to rather than delay elections because the nominating committee isn't ready. There is no problem with having nominations come from the floor instead of thru the nom. committee.

I could be wrong, but I've never heard of the IRS being related to PTO by-laws. By-laws are guidelines that PTO's follow to run their group properly. That being said, check your by-laws and call the IRS like asksam suggested.