If you are counting on these things to bring in a substantial amount of money for your general funds or a specific cause, then it would be a fundraiser.
But we all need to keep in mind that these are overlapping terms not either/or. For me to label something a "fundraiser" in a newsletter or report, that would have to be it's primary purpose. Otherwise, I'm careful about attaching that label (outside committee meetings).
An event can have an impact on school spirit, provide a service, be a marketing opportunity for the PTO and it can make money or not. What you call it and the words you use depend on the context.
For instance, for our Spring Fling - I'd push the fun and activities first and-oh-by-the-way, the chance to help raise money for much needed school supplies/programs.
The good news is that YOU as the PTO organizing get to decide what to call it and how to describe each activity.
If you are counting on these things to bring in a substantial amount of money for your general funds or a specific cause, then it would be a fundraiser.
If you only broke even after your expenses and it didn't have a negative impact on your budget, then its just a special event.
We have a school store and a holiday store as well. We make a profit, but our budget is not counting on that money in order to meet any financial obligations. It would just be extra "found" money for us. So our focus is on the fun of the kids shopping rather than the profit we make.
Like JHB, I'd focus on the main purpose of the program for classification purposes. And, rather than focus on the percent earned on each program, I'd focus on what percent it adds to your total budget. If it contributes significantly then, obviously, it's a fundraiser. If it brings in a little extra but it's not your reason for hosting the event then I'd call it a program
I also agree that it depends on why you need to classify the program. I've noticed that some parent groups are allowed to run only a certain number of fundraisers per year or must have a certain event/fundraiser ratio ~ say 4/1 or 5/1. This is usually outlined in their bylaws or by restrictions handed down by their school board.
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For what purpose do you need to classify it? Are these internal classifications or for a filing, like the 990?
You'll find that many PTO activities cross over between those terms (special event, fundraiser, program, activity). For the most part, it doesn't matter - you call it what you want. However, I would add that I personally avoid using the term "fundraiser" unless that's the primary purpose of the event - like a catalog sale. I would focus on the service aspect of the activities. So use whatever name you want in that vein.
It's been awhile since I looked at the 990, so if that's the question we'll re-visit this. But if it's just labeling, use the word that best fits your intent.
Do you classify the following as a SE/Fundraiser or a Program?
School Supply Kits - main purpose is as a program, but we make a 10% profit
Holiday Gift Corner - Children shop w/ money from home on a budget from home for gifts for family & friends. Again our goal is as a program, but we make a 16% profit.
