No part of the net earnings of an IRC Section 501(c)(3) organization may inure to the benefit of any private shareholder or individual. A private shareholder or individual is a person having a personal and private interest in the activities of the organization

It is the wording above "or individual" which sets the bar. It is why PTA doesn't do it but PTAs assist in organizing fundraisers for these type of situations. A member of your organization would be a person having a personal or private interest in the activities.
We all pull together in times of crisis, PTAs, PTOs or PTwhatevers. We just are careful not to use the organization to do it. Call it "Friends of (insert name here)"

When I was pres I read in our local newspaper that our PTO was sponsoring a Relay for Life event. It was news to me and the rest of the board. The principal took this on herself. She said we were just needed in name only in order to have this event on school grounds. That of course helped many people but one cause. One of our cafeteria employees who is diabetic, raising two grandchildren, has a problem child, and works 2 jobs; husband had a stroke and the medical bills mounted, close to Christams time. We voted to sponsor this fundraiser for her. We probably didn't spend over $30.00 (we had several things donated). The event raised over $2,000. The members agreed whole heartedly to do this event.

You could start an account just for such situations. Have a base fundraisers, decide how much to keep in this account and it can be used for other situations such as this. We are fortuanate enough to have a Family Resource Center/Youth Service Center. These organizations help students with clothes, hygeine products, counseling, supplies, field trips. I feel very forunate to have this in my county because we are low income. Perhaps you could check on some grants for something like this. I know one grant they get comes from United Way.

That's a hard one. I (a prez) would say no for it would set a precidence. You have not set your self up for defining when you should help someone that is in a serious issue (and defending it).

Take a different approach to avoid that issue all together - if it's not to late.. Why can't you raise money for this family by a bunch of parents of the school (not the PTO). Make it very clear that its not the PTO - even name the event something like "little girl fundraiser". Don't have the funds go through the PTO or the school, just ask to host the event, etc at the school (not as a pto asking, but as a community member which has access to use the school).

It's a good thing, find a loop hole if your concerned. We all have access to the school - take advantage of that.

Like the others said, it may put you in a corner in the future when other tragic situations occur. How often and for whom does the PTO do this type of effort?

I would probably not do it as a PTO activity and not use the PTO bank account. But as parents, you could still help make this work. And you could still announce it (efforts to organize and the event itself) at PTO meetings just like any other school effort you help promote.

It's possible for the PTO to "support" many things they don't own - via notices in your newsletter, making announcements, loaning equipment, etc.

We are told as PTA that you can't spend money on 1 child. The money must be spent "for the good of the entire school". That being said, it hasn't stopped us in taking up collections "as parents, not PTA" if need be.

our school has a policy against this. we ran into this two years ago with a second grader having cancer. As much as we wanted to help we were afraid that it woudl become a "well you did it for them" game. So all we did was have a raffle at our craft show, it wasnt advertise until you were actually there infront of the raffle booth. we also had everyone in the school sign a huge card letting his family know we were thinking about them. Some teachers who were close to him, scouts did, etc but our school did not. as much as we wanted to we knew what it would/could bring.