Having already started your PTO, you've made a very smart first step. Definitely makes things easier. The below assumes you're in the process of (or completed) applying for your PTO's 501c3 nonprofit status.
Couple of thoughts, but first: I'm not an attorney nor an IRS expert.
That said,
1. I suspect you'd be perfectly OK donating those items from the PTA over to the PTO, especially where they're both nonprofits and -- even better -- both have virtually identical stated purposes.
2. Even more confident that -- if you choose -- you can donate some of those items directly to the school or district. There are risks in that (once you've donated, school or district can do with those items as they please), but -- if you have a really good relationship, then it probably doesn't matter if the table is technically your PTO's or the school's.
3. Another choice, honestly, is to just do what you will. Seriously, office supplies?? How exactly does the PTA think they're going to take these items? A lot of it is hot air. But that's just me.
4. Finally, because you've got the PTO set up, you could just start now running your "fund-spenders" exclusively through PTA and your "fundraisers" through your PTO. Buy something for school with PTA funds here at the end of the year. Prepay a bunch of school buses for field trips for next year... When the PTA funds approach zero, then disband. Heck, if you wanted to, the PTO could buy those assets from the PTA and then the PTA could use those dollars gained on more stuff for the school.
Lots of ways to skin this cat. My recommendation -- don't waste a heck of a lot of time stayimng up at night on it. Tens of thousands of groups have left PTA, and I haven't heard of one where PTA came in and took a table or the like. Stick to the spirit of the rules -- keep helping your schoool and kids -- and focus much more on your great plans for next year than you do on this minutiae.
We are in the process of disbanding our PTA and have already started our PTO. Our PTA bylaws state that all PTA property can be claimed by the State PTA. Is there a way the PTA (prior to disbanding) can sell or donate the property such as office supplies, tables, school store inventory and miscellaneous other items to the PTO?
