The schools in our district have several different parent organizations. They are PTA, PTO and PAC (parent advisory council). The groups are all different...some have by-laws, hold EIN/501c3, some groups do not have any guidelines. The parents, principal and teachers of the school work in a cohesive group. A PTA in our district has lost several thousand dollars from theft. The school district is wondering if they should take a role in governing these parent groups.
Ie; Financial records, tax returns, articles of Incorporation, have set procedures for the parent org. to fill out forms/applications to go to the governing board for authorization to raise funds on the District's behalf.

I am wondering if it might work best if the board keeps control to a minimum?
Having each school write their parent group by-laws. Making suggestions to add a few common denominators. For instance what would happen to the funds if our district unified? Possibly, require they all provide an end of year report compiled by a designated auditor who is outside of our district office and the parent group.

Is a 501c3 required by all the parent groups? Do they need to raise a certain amount to qualify? Do the have to file with the IRS?

IRS toll free number, business/501c3 department, will give you free information and guidance. also have a complaints dept i think, where they take complaints or tips, all remains anonymous/confidential.

It's great that you are involved. Being on theses boards can easily become like being on the home owners association.... A little power corrupts. I am on the board at my school and we also do not follow our bylaws as far as the format of our meetings. However, we are very open to peoples ideas, comments & feedback. We also have a strong ethic of trying to put things in place to keep everything above board. Try getting involved by running for the board yourself. Sometimes the best place to make changes is fromt he inside.

State Attorney General, Secretary of State and IRS??

I am a very involved parent and attend all PTO meetings and have found that the board does not follow their bylaws. No quorum, never had an annual audit, no nominating committee even though the bylaws clearly state proper procedures to be followed. Since the PTO is a 501(c)(3) they do not report to the school board and there is really no accountability. The principal and PTO board have been advised but nothing is being done. PTO President is a teacher. Where does a parent turn in this case? Some parents want an audit from an outside source with no affiliation with the school. Annual reports are even filed with false information.