We applied the same logic as JHB and received our 501c3, no questions asked. It's actually a lot easier if your "old" organization is newly incorporated because then you don't have to dig up historical financial data.
My forms are sitting on my desk and the more I review them the more I end up changing them. I was wondering if anyone would be willing to e-mail me a copy of theirs with attachments so I may see If I am on the right track, especially with the narrative in part IV.
Art, This email address is being protected from spambots. You need JavaScript enabled to view it.
I believe that when you incorporate you create a new legal entity. That's why if you do the 501(c)(3) first and then incorporate, it doesn't transfer - you have to apply again.
When we were faced with a similar situation, we decided that it would be cleaner just to create a brand new organization - at least on paper - from the date we started to formalize. We didn't have good records for previous years, those officers were long gone. As far as we were concerned, it was the end of one organization, the beginning of another.
I have a question. We are not incorporated yet, and I realize that we need to be.That won't be a problem (at least I don't think so.) Anyway, my question is about where you have to list the financial data (Part IX). We have been around since 1983 or so, but have never (to my knowledge) filed a return.
When we fill out the 1023 do we use the incorporation date as the beginning date of existence? Or do we use the date the PTO was actually formed and use the financial data for the previous 3 years even though we weren't incorporated at that time? Clear as mud? This is a bigger task than I thought it was going to be.
FlaDad - I filed and received the determination for two PTOs in the last few months. If you post your specific question or your email address (?), perhaps I can share what I did.
