I think this is the link you're looking for:

www.ptotoday.com/cgi-ptotoday/ultimatebb...opic&f=5&t=000149&p=

JHB
we are also in the process of getting our 501c3..did you mention that you had posted a copy of the line by line answers from your form? do you still have those? We would really appreciate any help with the application!!

[ 09-21-2002: Message edited by: bonniesue ]</p>

Thanks for the info. You reinforced my gut feel on this. Unfortunately, the PTO tried to "get official" last year and wasn't aware of all the steps. Now, there is some pressure to make sure it gets done right this time. Either route we go, I feel I have to understand the entire process anyway. . .

It sure is nice to know we're not the only PTO to work through this!

Certainly if you have access to an attorney specializing with non-profit law, it's always preferable to have the assistance of a pro. Some PTO's are able to get these services donated, some are willing to hire them.

In our case, we didn't have a volunteer resource, nor were we willing to spend PTO funds on legal fees for something we felt we could competently handle ourselves with a bit of research and determination. It did take some digging and some time - but we really didn't feel it was a huge deal. Here are the pieces (and they may not happen in this order, some may overlap).

* Organize your infrastructure, including the constitution and bylaws. (The organizing document might be called the constitution, or charter or articles of association.) The bylaws are the companion document that outline the rules by which you operate. Typically you'll just hear "bylaws" used as shorthand.

Note: The 501c3 process has some specific requirements, like a dissolution clause - so start with samples from other PTO's that have already gone through this process. Pick one you like and customize for your own group.

* Federal Tax ID # - piece of cake, fill out form SS4 (EIN number). www.irs.gov

* State Tax Exemption - a phone calls or web search to find out the steps in your state, send a letter with some documentation, maybe a form ( www.state.xx.us - replace "xx" with your state abbreviation to get to your state govt home page)

* Incorporation as Non-Profit (State)- generally a pretty simple form, a small fee ($25)

* Federal 501(c)(3) status - this is the big one. It took some time. However, the IRS reps in the non-profit section are wonderful and patient, and there's been tons of information posted here in the Forum. In one of the older messages, I listed our application answers line by line. (one time filing fee of either $150 or $500, depending on income projection). Form 1023 with the IRS.

I don't want to discourage someone from getting professional help if they need. But, I'm painfully aware of how most PTOs stretch every dollar.

You might want to investigate the resources you have available to you and associated costs, then make a decision. We're here to help if you need us.

[ 09-12-2002: Message edited by: JHB ]</p>

I've read several excellent posts regarding the process to "get official". For those that have gone through this or are currently going through this, any recommendations on getting a tax attorney, accountant, etc. involved for any/all of the steps in the process? If so, what type of professional am I looking for?