The easy way to do what JHB suggests is to state in the first line of the by-laws:

These are the approved by-laws of the XYZ PTO. These by-laws are intended to elaborate and be consistent with the approved Charter of the XYZ PTO. As a controlling document, the Charter superceeds these by-laws if there is any conflict or inconsistency between the two.


Or something to that effect.

dwiant - Phil's right, the dissolution statement goes inyour AoO. Plus, you really want to streamline it so there's no substantive information duplicated in both places. (If you ever have a change, then it has to be changed in two places.)

Keep your AoO bare bones, nothing except what's absolutely required. All the procedural pieces about officers, voting, meetings, etc. should be in the Bylaws.

One note... I've seen lots of situations where over time (years), the PTO Board only has access to the bylaws. They've forgotten that the organizing instrument exists. (AoO, Constitution, Charter - whatever you are using.)

I'd find a way to at least mention the other document in my bylaws, just so if this ever happens, the reader would at least know another document exists that they should find.

dragonlady,

Put the dissolution statement in your Articles of Organization.

Presumably, the AoO superceeds any by-laws so it wouldn't need to be included anywhere else.

Where in MA? I'm in Waltham.

If we have the stuff about dissolution in our Articles of Organization do we need to have it in our bylaws too? when we did it with another school we had a parent who was a lawyer help us. She said it only needed to be one of those (Articles of Organization or bylaws). We are located in MA. Does anyone know if that is correct? I am now working on the same stuff for our middle school.

Thanks

Thanks Phil! I printed it off so I could use it as a reference. Great information there! THANKS again!

dwiant,

First off, you are doing the right thing! Slow down, take a breath, and take things one step at a time. You will definately get there!

Pals is right that you do not need a lawyer to draft by-laws or apply for 501c3.

However, when you do apply for 501c3, you will need to include your groups Articles of Organization with your application. The AoO is just IRS-speak for qualified by-laws, or Charter or Constitution. The IRS requires several things:
1. The organization’s name and where it operates.
2. That the organization fulfills a purpose under 501(c)(3) – PTOs do.
3. Net earnings do not provide individual benefit\
4. No political activism on any level
5. Dissolution statement – that if the org dissolves, it’s assets will be allocated to a different 501(c)(3) or public (Govt) organization that meets the same purpose.

There are good examples of wording in IRS Pub 557. It is a large and daunting publication, but it contains 98% of what you need.

To show that it is doable, please let me refer you to a presentation my group put together that describes the process from soup (applying for an EIN) to nuts (IRS approval!) and beyond (spplying with the state - well, at least our home state).

The file is on our web site at:
www.macarthurschool.com/pto.htm
and then click on the "Guide to getting Non-Profit/Tax Exempt for a PTO" on the right hand side. You could also look at our charter (which is an IRS-approved example of the wording).

And of course, keep asking questions on the PTO Today message boards!