Tim

you mentioned the pto start up booklet. Is this a step by step booklet in helping us switch over from PTA to PTO. If not, do you know where I can find a step by step book on this?

Thanks

Just wanted to thank you all for your replies to my questions. I have found them very helpful. You are truly appreciated.

One more bit of advice: the IRS requires both a Constitution and Bylaws (two separate documents) when you apply for 501c3. It's my understanding that your Constitution (sometimes called Articles of Organzation, I think)is the originating document of your group. It defines the big stuff - your mission, your structure, and key policies. After that is written, in theory, your directors would draft Bylaws that define the details like meeting times, dues, and election procedures. Anyway, if you are starting from scratch, you might want to draft both documents now, so you are ready for the 501c3 application.

Thank you for your reply to my questions, Tim. However, I have a few more questions if you don't mind my asking...

1. Regarding the account for the "non-existent" PTA, there are several thousand dollars in the account. Would it be alright to use that money along with PTO money (two separate checking accounts of course) to purchase one item for the school? Or could the "PTA" account and the school go together and purchase (again two seperate accounts) one large item for the school?

2. Regarding bylaws: Who is in charge of doing these bylaws for the new organizing PTO if there are no officers elected for it yet? Just curious as to who would sign the bylaws. Can I, alone, do them and sign them as well as the articles of incorporation and tax documents?

3. Lastly: Can we go ahead and set up a bank account for the organizing PTO if the tax documents hasn't been completed yet? Or could we just have a lock-box for the money until all the IRS things are taken care of? Which would be better?

Just want to make sure that I do everything right to keep myself from getting in trouble on any of these issues.

Thanks so much for your time answering my (probably silly) questions. I really appreciate it.

Angie

Some of my comments below...

<blockquote>quote:</font><hr>Originally posted by jafebroberts:


So here are my questions:
1. Does our school have to follow the PTA bylaws and go through the disbanding procedure or is the PTA completely done away with already?<hr></blockquote>

Seems to me that if PTA thinks you're done, and you want to be done -- then you're done.

<blockquote>quote:</font><hr>2. How can we get the money that is in the PTA bank account and use it for our kids if there is no active PTA at our school? (Can we just switch the money over to the PTO account when we start one?)<hr></blockquote>

This one is where I'd be careful. I wouldn't transfer the money. And I wouldn't just change the name of that account. I'd have the old officers or the signer on that account take out that money and spend it on something for the kids or for your school. I'd then start a completely new account with completely new $$ for the PTO. Your PTA is/was a nonprofit, and IRS has rules for dissolution. Just transferring the funds could put you at odds with those rules.

<blockquote>quote:</font><hr>3. Can the officers elected for the "non-existent" PTA this year be the officers for the PTO or do we need to hold a special election for this?

4. Do we need to hold a special "PTA" meeting just to state in minutes that the PTA is no longer active?

I would really appreciate any and all answers to these questions. I have not had any dealings with starting an organization of any kind and it is really scaring me and I DO NOT want to get in any kind of trouble with PTA or any other organization.<hr></blockquote>

You're on the right track trying to get things in order, and -- with those intentions -- I'm sure you'll do fine. I would suggest getting some bylaws in place for your PTO. Those new bylaws can define how you handle your first set of officers.

Good luck,

Tim