This is my first year as a PTO President. There is no documentation from years past supporting any form of IRS regulations. The Federal ID # on our checking account is there, but unknown where it came from. How can I find out? I would like to incorporate our PTO and become a 501C3, how do I do that? I understand you must incorporate first and then apply for 501C3 status!!! We are a small school and have no way of paying legal fees. Please, can someone at least point me in the right direction, it would be greatly appreciated. Thanks.