Our PTO existed for over 10 years before we incorporated. In our state (Mi), we didn't need to submit our bylaws with our incorporation application - the application became our Articles of Incorporation. After we got our Inc., we just took a vote at a general meeting to adopt our "new" bylaws(really the same old bylaws with a minor name change to show we were now a Michigan corporation). It went in the minutes and became the date of adoption of our bylaws for this "new" group as far as the IRS's Form 1023 rules were concerned.

Like Dave said, it depends on your state. Here in CT, when you incorporate your organization is offically born. The bylaws in force on the day of incorporation are official. They will probably need to be amended with the fact that your group's name has changed, inclusion of reporting requirements (if there are any) and so on.

That is up to the requirements in your state. If you have incorporated then you submitted your existing articles when you did so. I am not sure what sort of amendment you think you need so I am at a loss to fully understand the question, but what I am reading you think you need to say someplace within your by laws that you are now a corporation if I understand it correctly. I am not so sure that would be necessary but it certainly would not hurt anything to do so.

Our PTO has been in existence since 1995 and has a set of bylaws. We recently were incorporated in July 2003. My question is whether I just amend the previous bylaws with an amendment regarding incorporation or if I need to just start a complete new set of bylaws effective our incorporation date. :confused: