Georgia mom,
Even though you're not incorporated, is your group designated tax exempt by the IRS?

I agree that you shouldn't dissolve your group. At the end of the school year, at your last meeting, just "adjourn until such time that a new board can be stood up to take over the responsibilities of the organization". Then box up all of your files and other materials and ask that the school store them until a new group of parents feels motivated to take on the responsibilities. I'd also publicize the need for new officers and members to keep the organization going. Flyers, newsletters,... asking for volunteers.

No we are not incorporated. We have only been in existence for 3 years and have only had 1 or 2 fundraisers a year with very little profit so we saw no reason to incorporate.

Are you incorporated and have you received your tax exempt status from the IRS? Rather than formally dissolving, have you considered the idea of just dispersing the funds to the school and leaving the corporation inactive until the next school year? That way, if you are incorporated and tax-exempt, and it does get going again, you will save someone else a lot of heartache and money in setting up a new corporation. Also, if you are incorporated, your state may have certain wording that they require.

Does anyone have a good form or wording of minutes to dissolve a PTO and turn over remaining funds to the school? We have been unable to get parent, principal or teacher support this past year so we decided to close down and see if someone else steps forward next school year. None of the previous Board members have children at the school. Thanks for any suggestions.