Oconee County Elementary School PTO

The organization is organized for the charitable and educational purposes of supporting the education of children in oconee county (georgia) elementary school. The fundraising activities of the organization advance education by providing supplies and materials for the school and students. The fundraising activities are conducted entirely by volunteers and therefore exempt for the tax on unrelated business activities under section 513 (a) (1) of the internal revenue code. Further the fundraising activities are not regularly carried out but rather are uncontinuos or periodically for a short time. Finally the organization's fundraising activites are not conducted with the competitive and promotional efforts typical of commercial endeavors and therefore do not qualify as a business