Part III: Outside Positions

I am on the Board of Directors of my condo association. Do I have to report that position even though it couldn't be a conflict with my job? 

Yes. You must report any position where you serve as a Director of an entity.

My husband is a partner in a local law firm and he is also the President of our son's PTA. Do these positions have to be reported? 

You don't have to report a spouse's positions on Part III of the OGE Form 450. However, you must report, on Part I, the name of any person or entity who paid your spouse at least $1,000 during the reporting period. Therefore, you must list your husband's law firm on Part I.