It's my understanding from doing this a couple times that the founding date of your organization is the date is was incorporated, no matter how long it existed prior to that date. As far as the IRS is concerned, your created a brand new group when you incorporated. Want the technical expert's opinion? Call the IRS at 1-877-829-5500. This number is only for "exempt" organizations (like PTO's), so the wait isn't so bad.

It depends on how you completed your paperwork. That is one of the questions that is on the application so they know what you are requesting. I requested the incorp. start when the application was approved. We organized in 1985, but they never filed for 501c3. I wasn't going to make them back date the approval.

We are still plugging along with incorporation/non profit status! If we incorporate and then are approved for our 501C3 status, is the non profit status retroactive to when our incorporation application is approved (let's say 11/15/07) or to when we started our current fiscal year (let's say 9/1/07)? Our incorporation kit is on it's way so I have not yet reviewed all of the details that are asked. I thought the application might be "back dated" to the beginning of our fiscal year so the incorporation could be effective then? Without knowing the answer, something tells me the effective date would be the approval date, not the fiscal date (no "fudging" dates!).