In the more traditional format, you have two companion documents. The "organizing instrument" and the "bylaws". The first is essentially the organization's birth certificate. It states the name, purpose, and very basic information about what the organization is. The bylaws are the rules by which the organization operates.

The organizing instrument might be a constitution, charter, articles of organization, articles of incorporation or something else. If you plan to incporporate - it will be your articles of incorporation. For non-profits like PTOs, this is often a very simple 1-2 page document. Many states provide a template you can follow as a guide.

AND you want to incorporate before you file for 501. When you incorporate, you create a new legal entity. If you do the 501 first, it would not apply to the "new" organization. It is not transferrable.

Incorporating changes your group from a collection of individuals into an established entity. The main reason for doing this is that incorporating reduces the risk of litigation again a Board member/officer and reduces exposure. Someone suing the PTO could go after the organization's assets, but not the personal assets of the Board members.

We are a newly formed PTO and are trying to file for 501c exemption. It asks for the organizing instrument and it doesnt sound like our bylaws are enough. Is there any cheat sheets available to write an organizing document that will satisfy the IRS? Also, what are the benefits of incorporation? Any help is greatly appreciated. You can email me @ This email address is being protected from spambots. You need JavaScript enabled to view it.. Thank you!!!