Mianly indementity protection, A corp makes the boards personal assest free from being taken if sued, in addition to insurance (which doesnt cover civil suits)
<font size=""1""><font color="#"black"">Liberalism is not an affilation its a curable disease. </font></font><br /><br><font color="#"gray"">~Wisdom of Shawnshuefus</font><br /><br><font color="#"blue""><font size=""1"">The punishment which the wise suffer, who refuse to take part in government, is...
I have a similar question on incorporation. In exploring my state's website they don't seem to encourage non-profits to register as corporations. For profits yes.
What advantage does registering as a corporation, if we can, have for us?
The choice is there because not every org filing the 1023 is incorporated. If you are, you will be including Articles of Incorporation. If you're not, then you include Articles of Organization. There's probably not much difference in content, but they have different names depending on your organization's status. Yes, incorporate first, then file the 1023. Not required to incorporate, but for one thing, it gives your officers some protection from personal liability should anyone sue your PTO. If incorporated, they sue the corporation. Otherwise, they can sue the individual officers.
Come back here with questions, absolutely. But if you want a really comprehensive guide to completing the 1023 from the specific perspective of a PTO, get a copy of the PTO Today Start Up guide.