Basically, agree here. If there are no members and no funds, then -- for all your intents and purposes -- the PTA is gone. Doesn't much matter to me whether state considers it dissolved or inactive.
If you do want to make it more official, and state isn't helping you do so, file appropriate papers with state incorporation office (likely secy of state) and with IRS.
If it's an inactive PTA, is there a PTA bank account with funds still in it? If not, then there is no harm in leaving it inactive. Also, if you ever decided to go back to being a PTA, it would be very easy. We had a unit that showed as inactive and they had started a PFO. Things didn't go so well for them and they wanted to come back. Since they hadn't formally dissolved, we just waived everything from the prior year (insurance premiums etc) and just started the year like the previous year hadn't even happened.
In fact, they're one of our most involved PTAs now.
That's probably a question best answered by someone in your state PTA's office. I don't know that there's really much harm in just leaving it inactive, though, as opposed to dissolved.
County Council recognizes our PTA as inactive instead of dissolved because we did not follow bylaws when we voted to dissolve. Now there is no membership so how do we get PTA to be dissolved.
