After being told that the Tax Exempt status had been filed etc, way back in August. I find out today that they have never filed a "federal" tax exempt or for nonprofit status. They have had state exemption under the wrong code. They then refiled for the correct code, however the state sent back the form requesting the IRS 501 (c) (3). That is how I found out. I'm the secretary and the VP and Treasurer have no clue as to what any of this is. Since I was the only one that knows anything about it (thanks to this website!) it was placed on me. I have printed off answer examples that have been posted before. However here are my problems:

1. The PTO was established in 1982, however this is the first time there has even been bylaws. There are no officer information etc. before this year. Accounting records are limited to just bank statements only. Prior to this year, the PTO was primarily made up of a few parents and mainly teachers. My question is Do we use the 1982 date as "date formed" or do we use August 2002 as date formed since we now have bylaws, officers, and thanks to me records of all activities?

2. Constitution - Could someone please send me a sample of their Articles of Association so that I might be able to draft one's easier. TIA

3. I have an accounting background, but I'm not sure about doing a previous 3 year income statement based on what I have. There's hardly anything at all to go on. Any suggestions, and please don't recommend a CPA that's how I got into this mess. The last one LOST the information and of course no one made copies of anything they filed (I have suspicion it was only State as no Filing Fee was ever paid.)

4. Any other help would be greatly appreciated. I'm looking into Incorporation, but the main concern right now is the tax exempt and any possibility of fines since they have never filed any form of federal tax returns. This year I know so far we have a Gross income of $89,000 I do not know about previous years since there's only bank statements to go by.

Thank you all in advance for any help you can give me. This site has helped our group more than once this year! :confused: This email address is being protected from spambots. You need JavaScript enabled to view it.