We just filed the 1023 we left off the articles of association and we were held up. We turned in the By-Laws, etc., so they held up our application until they received the articles of association. Thanks for the info

For most groups like ours, I believe there are actually two distinct documents. The constitution is what establishes your group. It says what the name is, the purpose, and generally how it will be setup. Then there are the bylaws, which are more detailed and represent the actual rules by which your organization operates.

For many of us, these two things are in one word processing file, and we typically call the whole thing "the bylaws", just as a matter of shorthand. (And these two documents are usually what PTOs provide to the IRS in place of "Articles of Association".) However, in some cases the constitution has been lost over time or merged into the bylaws, but it really needs to be separate. (They can be in the same computer file, but they each have their own title and numbering, so on paper it's two things.)

The IRS definitely sees them as two separate items. When we reworked ours a few years ago, I simply added signature lines on the very last page of the word processing file for the Board to sign. Turns out that, technically, we signed the Bylaws, but not the constitution. (It wasn't a blank page, just where the text left off.) It was no big deal, we just had to submit a letter stating our true intent.

I think I know what they want it's called the Articles of Association. I can get it to you but you have to registar.

We are in the processing of filing 1023 papers and registering our PTO with the IRS. We need to submit copies of our Bylaws AND organizing documents. Funny thing is, we can't find any organizing documents, and aren't even sure what we're looking for! Does anyone out there have an answer? The instructions tell us that organizing documents are not rewording of your Bylaws, but that's our only clue as to what these organizing documents are.

Tracy Seymour