Since you took that money as a PTA you owe the dues to the PTA. Any non profit organization can not just accept money without taking it as a name so either you took the money as a PTA since you did not disolve yet or you took it as a no named group with would be against the law to take money and not name where it was going.
You said you already had a membership drive. Who had that drive? It's definitely unusual to collect membership fees and tell those you're collecting from that you'll tell them later what they're joining.
You'll be fine, but the answer to that question above probably sets the stage.
That said, probably the most common way PTAs become no longer PTAs is by not paying their dues. While this board is full of discussions of groups trying to go through the process systematically, there are far more gorups (probably groups that didn't find this site or discussion) who just kind of stop being PTAs passively, by no longer connecting with PTA or no longer paying PTA dues. Don't pay your dues and eventually you'll get a letter saying you're not in good styanding with the state PTA and sometime after that you'll get a letter that your PTA is no longer a PTA.
If you had a membership drive from an amorphous, to-be-name-later organization, then you're probably fine either way. But if your PTA had a membership drive than you probably owe dues to the state PTA. If you don't pay them, you'll start getting those letters eventually.
We will vote soon to dissolve our PTA and become a PTO. Does anyone know if we are still liable to the state/national PTA for membership dues for this year? We did do a membership drive and told our parents that they would be a member of either a PTA or a PTO depending on how the vote goes.
