Some events stradle areas fundraising/family event, family event/school spirit, etc. But it doesn't really matter. YOU get decide what the categories are for your group and items fit. For us, we mapped it our objectives and divided it into the 5 areas above:
Volunteer Coordination
Family Involvement
Support of school programs/school spirit
Fundraising
Support of school administration
You are only listing examples/highlights. For us, if the primary purpose was family involvement we'd stick it in that section. We only label things as "fundraisers" when that's their key purpose like boxtops or cookie dough sales.
Well, ya got me. Now I have to defer to the 1023 how to guide in the PTOToday Getting Started manual. Does your PTO have one? If not, you should consider ordering a copy. Your other best bet is to read the 1023 instructions very, very closely, and call the IRS with your detailed questions. The reps are really very helpful, and this time of year it's easy to get through.
Question: is your PTO incorporated? If not, have you considered incorporating? If so, did you recently incorporate? The IRS views an organization as brand new as of its incorporation date, regardless of how old it really is. That's important for how you complete the 1023.
