What is a PTA/PTO or School Organization? | IRS Definition of a PTA/PTO or School Organization

Both PTA and PTO (Parent Teacher Association and Parent-Teacher Organization) groups are an incredibly important part of developing parent-teacher relationships. But there is a distinction between the two. The PTA is an organization that certifies specific entities to operate under their brand, while a PTO is a more general term for any parent-teacher organization. Either way, PTA/PTO groups operate on a non-profit status.

PTA organizations do need to pay dues back to the PTA, which means that many schools start up PTO groups so they don’t need to pay these dues. At the same time, PTA does provide support for the groups underneath them. In terms of taxation, PTA/PTO groups need to register themselves as a non-profit organization with the IRS, and still need to file their tax returns every year. They will also need to get a separate EIN, bank accounts, and more.