I'm no attorney (and not an accountant for that matter), but if the PTO is using the school's tax id number, the PTO is not an independent organization. The money belongs to the school and it's only a gentleman's agreement that allows the PTO officers to manage it. This sounds too serious for amateur opinion...good luck

If our PTO uses the same tax ID number as the school, but the funds are in separate accounts, at separate banks, is the PTO at risk of being controlled by the school board? Would the school be at risk of an audit if they took over the PTO, when the PTO is currently involved in active criminal proceedings for theft by a former School Board member? I don't understand why our School Board says they do not want to take control of the PTO, but then make it very difficult for the PTO to operate in the school. The teacher and staff continue to express support privately, but fear repercussions if they make any public statements. Even the parents are fearing ramifications from the administration. In our state the PTO Board would have been charge with accessory to the crime if they did not report it.