I'm not clear why you are disbanding the booster club. What is the that org right now? Does it have a bank account, officers, assets? "Booster Club" is just a name - doesn't necessarily have to athletics. Could be school booster club, parent booster club. PTO is a common term for non-PTA parent groups, but there are lots of other names for such groups.
Tell us more about the group, what it was before, and how you want it to be in the future. Could be you are fine as is or only just need a name change. Here's a thread where the basic steps for starting a PTO are listed.
And be sure to check out the resources here on PTO Today. Joining gives you accesss to lots of resource materials and start up guides.
Our charter school has recently expanded from a K-8 to K-12. We have had a Booster Club established for many years. This Booster Club is not appropriately named because we have never had any athletic programs at our school. This year, with the addition of a high school we now have athletic programs. The high school is under another name and would like to start their own booster club. We need to disban our booster club and start a PTO. We have no idea where to start. In addition, we never had a tax-exempt number and always had to pay taxes on our fundraising profits. I hope that we can dissolve the existing booster club completely and apply for a non-profit tax exempt when we start the new PTO. Please help. We do not have anybody in our group who knows anything about how to do this and could use some help getting started.