I would say yes they could be transfered to another non-profit and yes, to my knowledge that would include the school. That being said... while we can offer opinions based on what we are reading perhaps it would be best to contact the state PTA and ask them directly for clarification?
Article III
Upon the dissolution of this organization, after paying
or adequately providing for the debts and obligations
of the organization, the remaining assets shall be distributed
to one or more nonprofit funds, foundations,
or organizations that have established their taxexempt
status under Section 501(c)(3) of the Internal
Revenue Code and whose purposes are in accordance
with those of the National PTA;
Article VI
Section 9. A unit not in good standing because of nonpayment
of dues shall be notified in writing by March 1.
If the unit is still not in good standing by March 31 its
charter shall be withdrawn.
A unit not in good standing for reasons other than nonpayment
of dues shall be notified in writing and shall
have its charter withdrawn in accordance with procedures
established by the State PTA Board of Managers.
Section 10. Each local PTA shall, upon withdrawal of its
charter by the State PTA, immediately cease and desist
from any further use of the unit’s Internal Revenue
Service Employer Identification Number (EIN) as a constituent
organization under the Group Exemption
Number issued to the California State PTA.
Section 11. Upon the withdrawal of a unit PTA’s/PTSA’s
charter, the State PTA shall have the right to collect and
transfer any funds, including funds deposited by the
PTA/PTSA with a financial institution, over which the
PTA/PTSA or its officers have or had signature authority
or control.
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So, if I am not mistaken, there is a difference in what happens to the remaining assets under these two sets of circumstances.
If you shut down your PTA by dissolution of local PTA then the funds may be transferred to any other PTA unit, but if the Charter is withdrawn then the State PTA SHALL transfer all funds.
My next question was going to be "Is it better to dissolve the right way or is it better to just not pay dues?" Either way I'm sure we would spend down the remainder of the funds in the account prior to the deadline.
With dissolution you have to notify the state PTA 60 days prior to your meeting and then you have to vote. Do you have to vote at THAT meeting or can the voting take place when the state person is not there?
Does anyone know where I can get a copy of the CA State PTA Bylaws?
Trying to do a comparison of the PTA vs. PTO and the local PTA Bylaws keep referring to the CA State PTA Bylaws, which we don't seem to have a copy of.
