Parent-teacher associations or organizations are formal volunteer organizations found in most elementary schools and some middle schools and high schools. Such organizations are self-funding and rely on donations and fund-raisers to pay for their missions. Donations to a PTA or PTO are tax-deductible as long as they meet certain conditions.
Making a Deductible Donation to a PTA
A donation to a PTA or PTO usually is deductible as long as the organization is a registered non-profit and the donor does not receive anything of value in return for the donation. For example, if you donate $50 to the PTA at your child's school, the donation is deductible. However, if you buy $50 worth of candy through a school fundraiser, it's not deductible, because you received $50 worth of value. On the other hand, if you bid $50 at a PTA auction for an item that's only worth $25, you can deduct the difference.