Regarding "PTO v PTAs" advice above, I generally agree that disbanding the PTO formally is an easy and wise step. But in this case -- with the PTA being basically defunct for so long -- I don't see the need to go through that process. The current volunteers probably weren't even part of that. It went dormant back then. Why revive it to wind it down? The IRS has aready taken away the status, the state PTA certainly can't be considering it active -- just let it be. My $0.02.
A PTO is an independent automonous organization that is not affiliated with the National PTA organization. As a PTA you supposed to be (this is how is was for years....) a part of the overall national PTA that goes to Washington and lobbies for issues (that your organization may or may not agree with....) and you paid the majority of the dues you collected from members to the National organization.
A PTO is an independent organization and should have a seperate tax ID and identity from the former PTA. You really should disband (after voting and having records to prove this....) and vote to form a PTO and then you can adopt the same Bi-laws that you used before if you like (minus your PTA dues sent to National PTA).
You don't have to dissolve the PTA in order to start a PTO. They are two separate organizations with separate organizational structures, bylaws, EIN, etc. You are starting a new parent group, not bringing an old one back to life. As you have discovered, once the PTA goes dormant -- no dues paid, tax information returns not filed, etc. -- it is essentially dissolved for you.
I would say no. You're certainly not a PTA "in good standing" at this point. What's a little unclear is whether you haven't collected dues, or whether you have collected them and just not paid them to your state/local council.
I am the new incoming "PTA" VP at our local high school. The reason I say "PTA" is because the unit bylaws have been expired since 2008 and no dues have been paid since 2009. We also recieved a letter from the IRS, stating that our tax-exempt status had been revoked because tax returns have not been filed in 3 years. This is a huge mess and we are considering starting a brand new PTO with a new tax id number and getting our own 501c3 from the IRS.
Our question is Do we have to official desovle the PTA even though bylaws have been expired since 2008, dues haven't been paid since 2009 and tax-returns haven't been filed for 3 years. Any help or advise you can give would be greatly appreciated.
