Incorporation is handled at the state government level so that's probably not relevant (unless there's something deductable for state income tax - which we don't have.)
However, for a donor to deduct a contribution on his/her IRS return - it has to be for a "qualified" entity. That means certain organizations pre-defined in the tax law or those who have received their IRS designation - like 501(c)(3). So, no, they probably can't claim a deduction to your PTO if you haven't filed yet (but ask the IRS if you are in the middle of the process. Your applicable date might be somewhat retroactive. It's been too long since I did that paperwork.)
Note -if the school is a public school, then donations to the SCHOOL should count. So if you are collecting supplies/items, why not just make it on behalf of the school?
Can families and companies use your tax id number for their tax deductions if you are not incorporated and have not turned in your 501(C)3 forms yet? Will they get the deduction?
