Parent Teacher Organization 
Larkspur Elementary School 
1103 West Perry Park Avenue 
Larkspur, CO 80118 

Bylaw Revision 
Proposed changes 4/10/18 
  1. Name 
The name of the organization will be the Larkspur Elementary School Parent and Teacher Organization; herein referred to as the LES PTO. 
  1. Purpose 
The LES PTO is organized for the purpose of enhancing the education of the students of Larkspur Elementary School providing multiple paths of opportunity along with financial and/or voluntary support working cohesively with the school, parents, teachers and the community. 
  1. Policies 
  1. The LES PTO is classified as a public charity under section 509(a)(1) and 170(b)(1)(a)(vi) of the Internal Revenue Code.  In addition, LES PTO is tax exempt under section 501(c)(3) of the Internal Revenue Code; and further contributions to LES PTO are deductible under section 170 of the code and that LES PTO is qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2166, or 2522 of the Internal Revenue Code. 
  1. LES PTO will be non-commercial, non-sectarian, and non-partisan.  It will not endorse any commercial enterprise or political candidate.  The name of the organization or its officers in their official capacities will not be used in connection with any purpose other than the regular work of the organization. 
  1. The organization will neither seek to direct the administrative activities of the school nor control its policies. 
  1. Any person volunteering at an LES PTO event or serving in an official LES PTO position must complete the Douglas County Volunteer Application prior to volunteering. 
  1. It is the duty of the Executive Board to uphold the LES PTO Policies & Procedures (Policies & Procedures) governing the Bylaws as the procedural operations set forth for all members of the organization. 

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