Others may offer more insight than me, but I believe you have every right to change your Bylaws, even if your PTO already has its 501(c)3 designation. I think the IRS wants you to send them an updated version for their files, but there's nothing to stop you from making the change, unless, of course, you were redefining the mission of your organization so drastically that you no longer meet the requirements of a 501(c)3 non-profit group.

I don't think it matters what state you are in since non-profit status is a federal designation. 501(c)3 organizations do have a relationship with the state regarding exemption from sales tax, so I suppose there's a chance the state might want to have a copy of your revised bylaws. Any experts out there with more info?

Hi,
Our PTO would like to make some changes in the bylaws: ie the amount for a quorum present -
right now it's too high, there are never enough people at a meeting for a quorum.
Our bylaws have a provision for changing them, but our treasurer is concerned that any change in the bylaws could affect out tax exempt status.
Does anyone know how to find out what changes , if any, we can make? We are in New Jersey if that matters.
Thanks,
Carrie