thank you for all of your input. I appreciate the help. I was going to purchase the getting started book, but the 501 app. was just revised again. The threshold to qualify is bit more tedious and the three prong test that is used leaves little choice but to consider a pto closely related to another charitable organization.
I answered based on my personal experience filing twice and subsequently researching the revised form (Oct04) in detail. It was my experience that the IRS is willing to accept the most simple application as possible when filing for a PTO. Remember that the 1023 needs to be relevent for every non-profit, from the smallest PTO to the largest, most complex charity. As always, it's best to check with the experts - the IRS. If you want to feel even more certain, call the IRS back 3 times with the same question. You'll probably get 2 or 3 different interpretations. I did that for some of the more obscure questions and sometimes got bumped to a supervisor. If I got two reps with the same answer, I picked that answer. Even an accountant may not be intimately familiar with the nuances of the application unless they do non-profit set-up regularly. And you many need to pay for an accountant's advice.
I disagree. I think a PTO is a group organized to support an established educational institution under 501c3.
I will need to check our application later (it is the older application form), but I am 99.44% sure we applied as an educational support organization.
Oh and mattibug, if your group also provides scholarships, there is another schedule you need to fill out as well. We provide two scholarships to graduating H.S. students who went to our elementary school. It almost tripped us up.
Typically, an independent PTO is not considered a supported organization in the IRS's eyes. If you are completing Form 1023 for your 501c3 status, I assume that means your group is independent from the school (as opposed to being a committee under the school's managerial and financial control).
Your best bet is to call the IRS directly for further clarification and confirmation 1-877-829-5500 and the official word. I wouldn't bother with the school district office, it's unlikely they'd have knowledge of this form any more than you do already from the work you've done so far.
I've done the 1023 application a couple of times. Most PTOs dont' need to complete any of the Schedules with the possible exception of Sched E.
But to answer your specific question...yes, a public school has an EIN, and is automatically considered a 501c3.
I would appreciate any help with the new app, schedule D. (We are a new york state corp.) Do Public Schools have EIN #'s? #2 asks "Are all supported organizations listed... public charities under section 509(a)(1) or (2)?" Is a public school, a public charity and further is it formed under the above-section?
#3 "Do the supported organizations have tax exempt status under section 502(c)(4), 501(c)(5) or 501(c)(6)?
District Offices are closed for another 2 weeks and I'm almost done with this app. Any info you can provide would be very much appreciated. Thank you.
