Our PTA switched to a PTO last June. First you have to have a vote with your executive board members. When the decision is made to switch over to a PTO you have to present it to the membership and have a ballot vote.If it passes with the membership you then have to alert the county and state via a letter that you have made the decision to disband.According to the PTA bylaws they have the right to come to one of your meetings to try and convince you to stay a PTA.The women who contacted me on behalf of the PTA were very aggressive and obnoxious. The PTA will then ask for your left over funds. If you are smart you will completely deplete your funds on the school and the children. The PTA will also ask you for your President,Treasurer and Recording Secretary Books. You will have to cease using their Tax Exempt numbers. This is one of the things they will continually mention in order to get you not to disband. Here in New Jersey we have filed all forms needed to become a tax exempt entity. It wasnt as bad as we thought it would be. The IRS was very helpful when we called with any questions.I feel we did the right thing for our kids becoming PTO as now ALL of our membership dues stays in our account and is spent on OUR kids. Warning though, the first year is very stressful. You have to make new bylaws, procedure books and at times you will wonder "Did we do the right thing switching?" In the long run it will pay off.
Good Luck!