I have been the PTO Co-President at our Elementary school for the last three years. We have never filed for 501(C) status and have just conducted business under our school's tax ID number. We have started a campaign to get donations from community members to build our new playground structure and I want to make sure that I can do it without filing for 501(c) status? Can the businesses take the deduction or do we need to be 501(C) for them to do this? Would it be better for them to make the donations directly to the school and then take the deduction? Any guidance would be greatly appreciated.

Our group had been around for 15+ years in some form or another. But until we formalized and got our 501(c)(3), processes were very ad hoc and records were sparse.

So we considered ourselves a brand new organization "born" at the point we applied.

Don't be afraid to call the IRS Tax Exempt Line. Those people are VERY helpful.

Hi - we are in the process of applying for our 501(c)(3) right now. Our school has never applyed for this and has been around for some 25 years, with a PTO for a good part of it. Is it to late to apply for a 501(c)(3)??? I know you're suppossed to apply within a few years after starting your organization. I was told yesterday (by a former PTO board member) that we won't be able to get this because we have waited to long. That just seems silly to me. Was wondering if anyone knows for sure. I'd hate to do all this work for nothing. Thanks for your help.