Maybe it's not a PTO, though; do you expect many teachers? Our district has a couple district-wide non-profits, one general "education foundation" and another that specifically promotes education about various disabilities. They're not PTOs, but they raise money and give it back to the schools.
I would like some advice on a student-body specific PTO, please! Friends and I are interested in forming a PTO for the many special education students in our large district, especially at the elementary school level. We feel that some of the money raised by our regular PTOs don't benefit this large population. My question: is it legal to have a district-wide PTO that is not affiliated with a specific school?