Are the ASB and parent/teacher/student organizations different?
Response: The relationship among booster clubs, foundations, parentteacher associations, and student organizations is often confusing. Student organizations are legally considered a part of the school district. For this reason, they are included in the annual audit of the district and have the benefit of the districts tax-exempt status under the Internal Revenue Code. Booster clubs, foundations and parentteacher associations (PTAs) are organizations established to provide support to the school district and its students. These groups may raise funds and donate these funds to the district or purchase items with their funds for donation or assistance to the district, but they are not legally considered a part of the school district and are not included in the annual audit. Some organizations such as the PTA are established as nonprofit corporations with a separate tax-exempt status. However, many of the organizations in place have not applied for or received nonprofit status and do not ha
