I suggest you check your bank account to see what id number was used to set up your account. If it's a personal social security number, then your PTO is probably not 501c3. If it's a tax id number (starts with 2 digits, then a dash, then 7 more numbers), then you'll want to find out to whom that number is registered. Call the IRS at 1-877-829-5500 and ask them to check if that number is registered to your PTO. They won't tell you to whom it is registered, but they will tell you if it is NOT your PTO. If it's not your PTO, then it is probably your school or school district's number. If the number belongs to someone else, then your PTO is probably not 501c3. If the number belongs to your PTO, then the IRS can tell you if you are a registered 501c3. But like mum24 said, if you've never seen any reference to 501c3 like a Form 990 or Form 1023 in your files, then your PTO has probably never filed.

If your PTO has never GROSSED over $25k, then you are fine. You do not need to apply for 501(c)(3) status until you grow to $25k.

By the way, if your bank account is setup with a personal ss# or someone else's tax id number, you should seriously consider getting your own federal tax id number. Download Form SS-4 from www.irs.gov/forms to get a free tax id (also called EIN or employer id number). This doesn't make your PTO tax exempt or 501c3, it is just the first step. Once you have your own id number, you should seriously consider changing over your bank account to reference that number so there's no potential for confusion over who owns the money in that account.

Sorry for the ramble...hope it helps.

If you've never generated more than $25k in gross revenues, you've probably never had any filing requirement. My guess is that if you can't find anything saying that you're exempt as a 501(c)(3) organization, you probably never filed for exemption. My advice would be not to sweat the old stuff, and just fix things going forward. (I think it was JHB who wrote something up about how one of her groups had to start over again from the beginning; it was a good thread, but I can't locate it at the moment.)

My bigger concern would be that if the accounting systems are so bad now, how do you know someone hasn't made off with half your money anyway? If you do nothing else, put an audit requirement in so that your books are audited every year (not necessarily by a CPA or anything, you can just have parents do it). Look at your bookkeeping procedures and see if you have appropriate steps in place to prevent someone walking off from whatever money you do take in.

Take a look at how big you are/expect to be and see if it's worth filing for exemption and incorporating. IMHO, it would be money well spent to join the National PTO Network and get the guide on how to start up a PTO. I know you're an existing group, but you can still use the guide to walk you through these various accounting/legal issues. You can also click on the "useful resources" section on the left (under PTO basics) and get some good info there.

As far as I can tell, our PTo has not EVER filed taxes! We have never generated more than 25,000 either.

The records that have been kept have been really horrible and I can't make heads or tails of anything. I am not even sure if we have 501(3) status! I don't want to be the one holding the bag when everything catches up to us, but I want to make sure its straight before the next president comes along. (right now we have no takers so its probably gonna be me.)

Where do I begin to straighten this mess out?

I have no idea where to begin! Like I said before the record keeping has been horrible. It took the treasurer several hours to straighten out the books. We have no record of years past. I can order the bank statements but that won't tell me where or on what the money was spent!

ARGHHHHHHHHHHHH