Both PTOs I've belonged to would not back a specific candidate (as a group) for exactly the reasons stated above. One is a 501(c)(3). The other is not (too small), but follows the same basic principals.
If you are an officer, especially president, you need to be clear when you voice support, it's as an individual and not representing the PTO.
Further, in one of my PTO's the person could no longer serve as an officer if she were employed by the school or holding a managerial position with the district. (She could still participate or chair a committee, but not be one of the 5 elected officers.) In my other PTO, this wouldn't be an issue. She could still be an officer.
My groups bylaws would prevent the official backing of any candidate. I recommend you check your own bylaws for such guidance. If you're a 501(c)(3) either as an independent group or under the school's umbrella, the IRS has this to say:
Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity. Violation of this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise tax.
Some people come into our lives and quickly go. Some stay for awhile and leave footprints on our hearts. And we are never, ever the same."
"The ultimate aim of karate lies not in victory or defeat but in the true perfection of one's character."
Just a quick question. The secretary of the PTO is running for school board (she is a wonderful person and would be great) As parents we are all supporting her, but as a PTO do we have to stay out of it or can the PTO endorse her?