On page 26 of the PTO start-up kit from PTO Today, it states that if your group meets two conditions 1. Form 1023 is filed within 27 months of the formation of your group and 2. The IRS approves the application - your group's non-profit status begins the day the group formed.

We decided to become a PTO and filed for 501c3 status. We didn't spend down our $ b/c we are waiting for the papers to come thru and donate to the new PTO. The 501c3 papers have been delayed, do we need to wait for the government to send them before we donate from the PTA to the PTO?