It really depends on how your organization is set up and how you have defined the "board of managers" in your organizing documents. We have 20+ committee chairpersons, but the specifics of their jobs are not listed anywhere in our bylaws or article of incorporation; only the officers are listed as having some sort of authority. That being the case, only the 5 officers are listed on our forms.
If you think of a corporation, you usually have a Board of Directors (which usually does not consist of employees), Officers, and a bunch of managers. The IRS is looking for the equivalent of the Board of Directors and the Officers, not the Officers and the managers. Most parent groups don't have the equivalent of a Board of Directors in the traditional sense.
What do the 55 Managers do? How many members do you have? Are the Board of Managers the same as the membership?
We have 5 Exec Bd members (who were listed in the 501c3 application), about a dozen+ who serve as committee chairs, and several dozen more who actively participate in at least one event or who pay optional dues. Only the 5 Bd members were listed in the application.
We have a President, President-Elect, Secretary, Treasurer and Parliamentarian. I thought that should suffice. We don't have a chairman of the board of managers, but that sounds like a great idea!
Do you have a core of elected officers? Or a chairman of the board of managers? How about a secretary or treasurer? I've found that the IRS is OK if you keep your answer as simple as possible, so long as it reflects your PTO honestly. I believe you'd be fine if you simply list the chair of board, secretary, and treasurer. But for the best advice, call the IRS and ask: 1-877-829-5500. When you fill in the info, use the school's address rather than their personal address.
We are a PTSO finally getting around to incorporating and becoming a 501c3 organization. I have a question regarding the application.
In Part V - the application asks you to list names, titles and mailing addresses of all of your officers, directors, and trustees. We have 55 people on our Board of Managers. Must I list every single one of them? Our tax attorney says he has never seen an organization with so many directors/managers, but it seems typical of PTAs and PTOs. He also says we must list them all. In the start-up guide it says just list officers.
Who has experience with this and will speak into this question for me?
