You're right that form 1023 is written to encompass a lot of different types of organizations, so a lot of it doesn't pertain to PTOs. However, you must answer every question, even if it's to put N/A. You should think about getting our PTO Start-up Toolkit. It walks you through the application question by question and also includes a lot of information about other steps of organizing a PTO, such as writing bylaws, constitution, incorporating, etc. And one word of advice -- You should incorporate before you file for 501c3. The IRS considers an organization new when it incorporates. Thus, if you file for 501c3 first and incorporate later, you'll have to refile for 501c3 status.
- Craig
Links in this post:
PTO Start-up Toolkit: https:/classic.ptotoday.com//startup-guide