Not all PTA "donations" are tax deductible. First, as Carl said, the PTA must be registered with the IRS as a 501(c)(3) non profit organization (NPO). Secondly, if you receive something of value in exchange for the donation, then it's not deductible. If in doubt, the PTO must provide a receipt showing the amount paid, the value of the item purchased, and the amount that qualifies as a contribution.
