When we incorporated in Michigan, the state's form was a fill-in-the-blank Articles of Incorporation. Very simple. Though Michigan didn't require it, we also added the language required by the IRS regarding purpose, scope, and dissolution. If you have an example from the IRS, those paragraphs will be in there. Be sure to include them in your AOI or your 1023 will be delayed like ours until you amend your AOI with the state.

If you incorporate, the IRS views you as a brand new organization. Our PTO existed for 20 years,but we completed form 1023 as a brand new organization because we just incorporated last April. Thus, you needn't worry about digging through historical files which may or may not exist.

Also I learned that the IRS requires a certified copy of the AOI, not just the faxed confirmation that our state normally supplies. I have to request it special and pay an additional fee to the state so I can get the certified copy to send to the IRS. The process varies from state to state, so check with your Secretary of State for specifics.

Thank you so much! All the paper work can be overwhelming. However, thanks to everyone here it has been easier. Thanks again.

The best thing you can do is start from scratch.
First contact your state Secretary of State. They will tel you what type of info needs to be in your organizing document (articles of incorporation or association). Each state is different.
File for a EIN.
Then file the Form 1023/1024.
The IRS is very helpful in providing info. The people I've been in contact with in filing have been very friendly and willing to answer questions.

Hi. We are starting a PTO at our school. It has been 10 years since the PTA disbanded so we are starting from scratch. We are in the process of filing for tax exempt status. We already have our bylaws and mission statment. All we need are our articles of incorporation. We have an example from the IRS. However, we feel it be a little easier to have an example from another PTO to go by. It would REALLY be appreciated. We are located in Illinois, but we will take anything we can get. Thanks for your help. Our email address is This email address is being protected from spambots. You need JavaScript enabled to view it.. :confused:

[ 09-22-2003, 11:21 AM: Message edited by: friends of hamilton ]

I had to call the IRS to make sure the ein # that was listed in our checkbook was our. Quess what the ein # belonged to the bank we were banking with and the tax id # had been inactive for at least seven years according to the irs. So I had to apply for a new tax id#. I was able to do this over the phone and received my new tax id # right then. Today I received a confirmation letter from the IRS and it states that if we wanted to receive a ruling and determination letter recongnizing our PTC as tax exempt we would have to file Form 1023/1024(Application for Recognition of Exemption) Publication 557 Tax Exempt Status is what was also suggested we look into and has all the details necessary on tax exempt status. Worth looking into at least you would have more knowledge on the subject either way. The phone number for help with the IRS is 1-800-829-0115. Hopefully this helps someone.
Krista :eek:

When you file your application for exemption, they do ask when the organization was formed. So, it seems logical that they would question you about those earlier years, since they won't find any previous returns on file for you. You should really contact a tax professional (which I am not), or at a minimum, call the IRS and ask them anonymously. But, I doubt you'll have a big problem.

Assuming you're incorporated, you should have been filing Form 1120-A--there is no minimum revenue requirement. So, technically, even if you had no net income, you'd be liable for late filing fees, even if no tax.

But, the minimum revenue requirement for tax-exempt organizations is $25,000, which you fell far below. So, you could make a reasonable case that, even though the paperwork wasn't done, if you had been declared a tax-exempt organization, you would not only have had no tax due, but you would have had no filing due. (This all assumes that you had very little or no unrelated business income.) And then ask them to waive any associated penalties.

This isn't the kind of problem that the IRS spends tons of time and money on--there's just not enough benefit to justify the costs. I'd like to think they would work with you on cleaning this up for the future.

I didn't check your state requirements, but you may have an issue with your state tax office as well. But this probably isn't a big deal, either, especially if the IRS lets you off.