As a 501(c)3, we too have been told by our CPA that PTO funds can not be used to assist any one person, family or segment of our population i.e., title students. While it is permissible to help another non-profit, most bylaws state that funds are to be used to enrich education programs at a specified school. I believe the only way to help an individual or family in need is through the Principal's discretionary fund. As a PTO, we provide our Principal a set dollar amount each year to spend. Our Principal uses these funds to offset the cost of school pictures and carnival admission/meal tickets for our low income students. Still, we encourage our students to practice the Caring character trait. Each December, our Student Council, with the help of the PTO Kids Helping Kids Committee, organizes a Toy Drive to benefit the District-wide Family Resource Center. The Kids Helping Kids committee also holds toiletry, canned goods, and cereal drives for the Center. All are PTO-sponsored community events with no monies being disbursed.
We have a Giving tree set up at our school which helps out 10-15 families in the school itself.
We work wiht the school social worker-- come up with the families with her help and then place a flier out to all the kids in the school-- anyone wanting to pick a paper ornament from the Giving tree sends in their response-- we have several $price categories to choose from-- then the students that signed up come down to out library where we have this very large tree set up and pick an ornament from the tree-- the kids purchase their giving item, wrap it and bring it back by a resonible time frame December 15th then our volunteers separate and distribute the gifts to the families... the kids have no idea what families are involved in teh giving tree. This has become a wonderful tradition that quite a few kids participate in.
Our PTO set aside about 1.5% of our annual budget for Philanthropy. This has mostly been disbursed to families after the death of a parent - we donate a fixed amount per child (usually $150-200). Last year we donated to one of our families whose home was damaged due to an uninsurable mudslide that also ruined their home-based business. Unfortunately, each year we have used the entire amount budgeted, but I'm glad that we are able to help.
Being a small school, everyone knows everyone's business, but somehow we make White Christmas work. Our school nurse gets the lists together of the needy families in our district, and once they agree to accept our help, PTO chairs the event. PTO does not donate anything specific, but we do get everyone involved. Each grade is given a specific item to bring in: i.e. 1st grade, canned fruits, 2nd grade, soaps. Kindergarten gets the most attention with the Penny Harvest where the money goes to buy all the fresh food. This becomes a big challenge throughout the school (K-12). EVERY church and local business also donates, even the fire department. PTO handles spending the pennies and the confidential deliveries. We're quite proud of our small town: SUGAR GROVE OHIO!!!