I'm not sure about the incorporation, but will look into it. I know that we have an EIN and that we file Form 990 with the IRS, but not sure that helps.
Our bylaws state that we should have 2 General membership meetings per year. The current Exec committee wants to change that to no General meetings and we're not sure that we can do that. We have a lot of parents that complain about having to go to the meeting. Those that are interested go to the Executive Meetings (which are open to all parents).

I don't believe the IRS has any such requirement, but I'd have to research it to say for sure.

Are you incorporated? If so, the laws of your state may very well require a certain number of general membership meetings (usually just one). Even if you're not incorporated, you need to check your bylaws to see if they specify the requirements for general membership meetings; they typically do.

I have a question about General Meetings. We are a PTO that has executive meetings every month from August to April excluding December and May when we have general meetings. Our current executive committee is tossing around the idea of eliminating the general meetings. We currently have them before our Christmas/Spring Musicals. We have had quite a few complaints from those attending the musical that they are not there to attend a meeting. They are there to watch the kids. I personally do not have a problem with the meeting/musical, but can relate to those that might especially grandparents who have no interest in the PTO. When the topic was discussed, something was mentioned that the general meetings are required by 501(c)(3). Does anyone have any help on this matter?