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Regarding your question, let me clarify some of the terms first so we can better help you. This is all a bit confusing at first, but it gets easier and the terms become more familiar.
Incorporating and applying for 501(c)(3) are two different things, so perhaps you can tell us which you are trying to do, then we can help.
Incorporating your PTO as a non-profit establishes it as an business entity with your state rather than just a collection of individuals. This reduces some potential liability of the Board Members and Officers and prevents others in your state from operating under exactly the same name (as a corporation). Incorporating is accomplished by filing the appropriate paperwork with your state and usually paying a small fee (like $25).
Applying for 501(c)(3) happens at the federal level with the IRS. You file a lengthy application and pay a fee of $150 or $500. Once designated as 501(c)(3) charitable institution, you have more credibility as a non-profit organization, donations to your group can be counted as charitible contributions by the donor, and your group probably doesn't owe any federal income tax (if operating properly). This status is also sometimes required for grant applications and for sales tax exemption within your state.
For the 501(c)(3), if you are incorporated, you include your Articles of Incorporation and your Bylaws (and proof from your state that the incorporation was accepted).
If you aren't incorporated, you are an "organization". In that case, you include your "Articles of Association, Constitution, or other creating document", along with your bylaws and proof of adoption of those documents. From our experience with the IRS, they really don't care what the organizing instrument is called as long as the document contains the appropriate information like your purpose and a satisfactory dissolution clause.
There's lots of information on these topics in the Forum, and members are generally eager to help. Write back and tell us what you need.
was wondering if I could get a copy also? I'm brand new here & just posted this question to another thread on this site, but this is probably where it goes.....
Am looking to incorporate my PTO as a 501c3 and don't know where to start.....
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Tim,
I was referring to what the IRS person was telling me that lots of PTO don't incorporate.
I do know of some that have. I was explaining the wording from the IRS as to how to change it when re-doing the "Articles of Association".
That's great that the NPN is working.
Good advice from all. The IRS is quite helpful, I've found, and they sincerely try to help volunteer groups (as opposed to "getting" volunteer groups).
As a self-serving aside, I'd be remiss if I didn't plug our National PTO Network (NPN = www.PTOtoday.com/npn)
here.
One of the best benefits (among many) of NPN membership is our first PTO Expert Guide which is called "PTO Start-Up." It's a 60-page, step-by-step guidebook on these pesky but importnat issues. Incorporating (helpfulhintsmom -- a lot of PTOs do incorporate. We think it's a good idea.) Nonprofit status. Insurance. Bylaws. All that fun stuff.
Hundreds of groups have already joined the NPN, and the early feedback is quite positive.
Lisa,
These are listed in the instructions of the non-profit package for filing that you receive. But their wording says "Articles of Incorporation" PTO's are not Incorporations so when I contact the IRS Non-Profit Office they told me exactly how to word it for a Articles of Association or Organization they look at it as the same concept. Just depends on the name of your school's parents organization. You may contact your state controllers office to see if ever your group was given a EIN number (Employee Identification Number). Then contact the IRS Non-Profit and they can tell you if your a non-profit or not. If your not you can down load it as well off of their website. www.irs.gov
(I think)
Is there a way to find out if you have these articles? We are basically a new board and noone has kept accurate records in the past. We have no idea if we are tax exempt. Could I get a copy of these articles so that if we find them, I will know what they look like?
