In Roanoke County we have several types of parent organizations, including Parent-Teacher Associations (PTA’s), Parent-Teacher-Student Organizations (PTSO’s), and Booster Clubs (athletics and band).

School Board Policy 8.03 addresses Relations with Parent Organizations: 

The Roanoke County School Board encourages the establishment of parent teacher organizations that seek to advance programs that improve educational opportunities for all students consistent with state and federal law.  The School Board requests that parent-teacher organizations maintain a close relationship with the Board, administration and staff, and that they consider School Board and school policies when planning activities.

School Board Admin Reg 8.03AR establishes the procedures for administering Parent Organization funds:

• Parent Organization Guidelines

The following links may be useful for your parents' organization:

• RCPS School Policies and Admin Regs
• Internal Revenue Service
  • IRS Publication 557 Tax Exempt Status for Your Organization
  • IRS Application for Employer Identification Number
  • IRS Form 1023 Application for Recognition of Exemption Under Section 501(c)(3)
  • IRS Form 1023-EZ Streamlined Application for Recognition of Exemption Under Section 501(c)(3)
  • IRS Form 990-N Annual Electronic Filing Requirement for Small Exempt Organizations
  • IRS Form 990-EZ Short Form Return of Organization Exempt from Income Tax
  • IRS Form 990 Return of Organization Exempt from Income Tax
• Virginia Department of Taxation
• Virginia State Corporation Commission (Nonstock Corporation Application)
  • Virginia SCC Articles of Incorporation
• Virginia Department of Education
• National PTA
  
  • Virginia PTA
• PTO Today
• USDA Smart Snacks Information for Fundraisers in Schools