I would add that on these BB the words "By-Laws" and "Charter" are used interchangably. The intent is a documented and approved set of common-sense rules that define how your organization will be organized and will operate.

To add a little twist, if you intend to apply for 501c3 Non-Profit status, the IRS has some special rules for what needs to be included in that document. The IRS calls it "Articles of Organization", but all they really mean is a Charter that meets their special rules.

The Charter should be something your organization develops - and it should be tailored to what your group intends to do. Each group has it's own way of organizing - I suggest doing a web search for "PTO bylaws" and "PTO Charter" to view several examples and take the best parts of each.

BTW - Our PTO went through the process a few years ago. We put together a slideshow explaining what things need to happen and what it took for us to get them done. The presentation is at:

www.macarthurschool.com/pto.htm

then click on the "Guide to getting Non-Profit/Tax Exempt for a PTO" on the right hand side. Our Charter is also right there for you to look at.

Welcome a-board! You've come to the right place for help. It's always a good idea to do some of your own research to back up what you read here, but there's tons of experienced PTOers who can help you out.

Typically, as a PTO matures to the point of becoming a formal, independent non-profit organization, the first step is to adopt bylaws. That's essentially an internal document, but will be submitted to the state and IRS as part of the several steps to becoming "official". Next comes getting a tax id (like a social security number for a group) number from the IRS - free and easy to do at www.irs.gov, using IRS form SS-4. Next, incorporate as a non-profit organization in your state. Rules vary from state to state, but it's usually easy to do, and low cost. The "charter" you've heard of may be part of your incorporation applicaiton, but it's most likely a type of organizational document. In our state, we don't have a "charter" per se, but we do fill out a form called the Articles of Incorporation in order to be incorporated. It's not as hard as it sounds, and small businesses (that's you!) do it every day.

Next is the hardest step, but not impossible. Apply for recoginition as a federally-registered 501c3 non-profit tax exempt charity through the IRS. It's a big application, with a pretty sizeable (though one-time) fee, but it makes your group as official as any other charity.

You might want to order a copy of the PTOToday Start Up Guide (from this website). It includes a lot of info about becoming official, and has item by item instructions for the 501c3 application. It's a great place for detailed reference.

Hi. I am new to this board and fairly new to my Treasurers position. I have searched to BB looking for information on how to get a charter and haven't found anything. Please help. I have been told by a tax preparer that we are not incorporated because we do not have a charter. Once we get a charter, then we can file for tax exempt status and then we will have to file (not pay) with the IRS every year. 1. is this correct? and 2. how do I get a charter? Our school is in it's 3rd year and it seems like the first board totally dropped the ball getting us up and running properly.
Thanks so much.