We currently have a PTO organization that was established years ago with NO bylaws, written rules etc. This is a very small community and basically, everyone in the community is a "member" and can volunteer to help in any capacity. There is a set of parents who organize monthly meetings where students usually perform and general school information and plans/concerns are discussed/shared. There is very close contact with a school liaison who relays school information to the parents who hold the meetings. They usually have one fundraiser a year (and make less than 5K annually). The only other activity that they complete at this time is a Fall Festival (they don't make money) but the school does. All of the money that they raise (from the one fundraiser)goes to the school to pay for programs or equipment that is requested...but they do keep a balance (less than 5K) in the bank account... what IRS information do they need to make sure they have? The bank account was set up such a long time ago that it does not have a federal id #. In an attempt to correct any errors, what do they need to do in regards to that account?