As you may know from my previous posts, our board decided to allow the PTA to simply self destruct. When we became the board this year, we were give only two notebooks with minimal information. We received the Secretary Book with minutes, bylaws dated 2001 and no membership list. The other notebook was the treasure's book which had copies of canceled checks, a budget and the checkbook. The books hadn't been audited in three years, the account didn't balance and the previous treasurer provided no notes, no help, nothing. We received nothing, nada, not one piece of paper from the President, Vice President, Fundraising Chair or Membership Chair. Throughout the summer we attempted to get more information with no response. Right before school started, we met with the Administration and told them of the problems and indicated that we wanted to start up a PTO and keep the money raised by membership here at our own school. Since we were esentially starting over anyway, it seemed like a good time to start a PTO. We have our EIN, bank accounts, Incorporation approval and have filed for our 501(c)(3) status. We spent down the PTA account by giving the money to our school. We have started the new school year and have been successfully promoting the PTO. Parents are smiling again and seem happy. We feel like we are off to a good start. Today, we received a phone call from the PTA telling us that we are "operating illegally". When pressed to explain what is illegal, we were told the our bylaws are outdated, we cannot be officers in two organizations, we have to hold a meeting to dissolve, we have to turn over assets, we will be turned in to the IRS and have our charter and 501(c)(3) status revoked. Our response was, we aren't going to turn in new bylaws, we have no members to vote on dissolution, we have no assets, we have not used and do not need the PTA's EIN or 501(c)(3)status as we are not promoting or operating as a PTA. We have no assets outside of the two notebooks, which they are welcome to come and copy at their expense. If they revoke the EIN and 501(c)(3) status, it won't make any difference. We today submitted our resignations in writing as board members and as members of the PTA. My question is now what? What is it that the PTA can do to us? The lady that called asked if she could come to our first meeting to speak with us. We told her no. Our meeting is a PTO meeting and we see no benefit of having a PTA representative come and speak. It would serve no purpose. The PTO members that attend will have access to a copy of the PTA beginning budget and the ending budget showing how the PTA funds were spent down. They can look at the letter sent from the PTA indicating that the PTA was in bad standing. They can see a copy of our resignation letter. Beyond that, as far as we are concerned, the PTA is a non-issue. We are not going to formally dissolve it because we don't have the authority to do so. Any advice? What else could we have done? We worked with what we were given. We did everything above board and with the administrations' approval. Does anyone see anythign illegal in this? I'd appreciate your comments.