Best thing is to call the irs and ask them. As you know, anyone can call them to report a violation or what they think is a violation of 501c3 rules, and they can do so anonymously. You have to know how the irs would respond, or if would dismiss it completely. So why not go ask them and you will have your answer.

Our PTO holds elections in April (our fearless leader has alot on her plate in May) we have found this works great. It makes the year end more relaxing. The new board hangs out with the old for a month, actually helps plan volunteer festivities etc. 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 and (if we actually get any new responses) will handle the nominations. (she is also running again this year - I know not a good thing but sometimes you have to go with who ever volunteers if you want it done) We are small PTO. Out of the blue a parent is requesting the bylaws and wants us to stop the meeting. She is telling us if we hold the meeting we are in violation of the irs and they will take away our 501c3 status, we will be audited. The whole works. By the way, the parent NEVER shows up at meetings, functions and does not support our fundraisers. When asked she does not want to run for an office.

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?