CVmom,
Tim is almost right. Though the IRS will say it is alright, reviewing Publication 557 (which explains non-profit determination) states that you must have a current organizing doument (with the legal name of the group), an EIN assigned to the organization (with the new name), etc.... By virtue of changing the type of organization (association to incorporated/unincorporated organization) alone will require a new form 1023.
But Tim is absolutely right when he says "it's not that hard to get your own recognition". Having done it for our PTO, I have to say, Just do it.... [img]smile.gif[/img]
I have heard (very) sporadic reports of an IRS agent saying that group going from PTA to PTO could just do the name change and be fine. But that was always the IRS saying it was OK, not the PTA.
I can't foresee any situation where the state PTA would say: "sure, go ahead." They'll certainly say: "Reactivate your PTA (pay dues, etc.) and you'll be in." But that's about it.
The good news: it's not that hard to get your own recognition. You can do it. Tens of thousands of other groups have.
We left the PTA to be a PTO 10+ years ago. Apparently when those officers left, they did all they thought was necessary to make the changes with IRS. They filed out an SS-4 formed to have a name change etc. We were apparently covered under a group exemption with the PTA but we can not find records where they were given non profit tax emempt statis as a PTO. The IRS as well as our accountant want me to call our state PTA and ask if we can still be covered under their group exemption. Does anyone see this happening? I dont but know very little about this.
