Hi there,
We don't believe there would be tax implications here. It is common for a PTO to "gift" the money to the school for a specific purpose. In your case, the school in turn buys the air conditioning system. Another approach is for the group to purchase the system and then gift it to the school.If you are a 501(c)(3), rules/regs on purchasing and making donations would apply.
Rose
- Rose H
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