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Articles of Association Changes

21 years 1 month ago #75610 by mum24kids
Articles of incorporation are generally submitted to the state for their records. You should not need to amend your articles of incorporation for changes in the names of officers; amendments to the articles of incorporation are extremely rare. Most states then usually require you to file an "annual report" (may be called something different in your area, but that's what it is in Virginia and DC) which lists all your officers every year at a given point in time (set by the state). Whoever your registered agent is should receive a copy of whatever form you need to fill out every year from your state. If you're not sure what the requirement is, the best bet is to call the state office where you originally filed your articles and ask them for guidance.

The IRS gets notification of changes in officers via your tax return--there's a whole section of the 990 (assuming you're tax exempt) where you list your officers. No other notification is required.

Oops--just noticed when I reread my post that you said "Articles of Association," not Articles of Incorporation. I'm not familiar with those. Maybe you are set up as an unincorporated association? Either way, my IRS answer was right, but the state corporation records answer may be incorrect. However, same thought--whatever office you filed those articles with should be able to help you.

[ 06-09-2003: Message edited by: mum24kids ]</p>
21 years 1 month ago #75609 by &lt;crogers&gt;
Articles of Association Changes was created by &lt;crogers&gt;
This past year was our first year as a new PTSO for the middle school. In completing all the paperwork you had to submitt Articles of Association with all the board members names and signatures. This upcoming year we will have a new board, do I have to submit a new Article of Assoc. to IRS or just complete one for our records? Will this need to be done everytime board members change?
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