There are many types of parent groups that support a school - PTA, PTO, Band Parents, Athletic Boosters, etc. Any organization you set up will be subject to several different levels of governance:
- Federal (IRS) - Relating to income, whether or not donations to your group are considered deductable, and certain rules regarding your operation as a non-profit (if you file and are granted status as a 501).
- State - generally related to state sales tax, fundraisers such as bingo or raffles that are considered games of chance, and incorporation (should you choose to incorporate)
- School District/Campus - Even as an independent organzation, you would be subject to the rules and policies of the school/district. (Note, there are also a lot of myths and half-truths in this arena.)
A PTA (Parent Teacher Association) is a chapter of
that specific entity, which has national and state levels. The good news is that they have a very established structure, procedures, manuals, training, etc. But not everyone agrees with their politics or is willing to pay the state/national dues.
A PTO (Parent Teacher Organzation) is just of many acronyms used by independent groups. There is no umbrella organization that franchises these, but PTO Today provides some great resources in terms of this Forum and membership/guides that help you get started.
Many times, the magic income number is $5000. If you anticipate your annual proceeds (not profit - EVERYTHING that comes in) will exceed this, then you need to look into structuring a fairly formal organization, set up properly with the IRS.
The best starting points would be to contact your state PTA about how it could help you and to start browsing through these Forums and asking questions about PTOs and how they work.
