i THINK that teachers who receive cash or check amounts, must declare it (technically speaking) on their income tax form,,,BUT when they use it up for class supplies, they can then deduct it from the tax return of the yr in which they use the $$$$. so its a zero sum game for them. of course, is the IRS going to check if teachers declare every $100 they get from PTOs,,,,,,but hey we trust our teahcers to do whats right, dont we,,,,after all they are teahcing our kids 6hr a day and if we can trust em with our 9mos gestation results (and or adoptions etc) we can trust em with few bucks....and should. but then, i am not PTO treasurer or even an officer, just an observer.