For you this would be the same as the Constitution. You may want to do a search of older postings to pick up some other good information from this forum. A couple mistakes we made during the process (easily rectified, but maybe will save you some time)
1. We were supposed to submit a signed copy of our "articles of association" (i.e. constitution). Well, I tend to think of the Constitution and ByLaws as all one thing, and our Board had signed an "adopted on..." statement on the very last page (which was part of the bylaws). So, technically, we had signed off on the BYLAWS, but not the constitution (as far as the IRS was concerned). I just had to send them a signed statement that we had adopted the constitution and bylaws on such and such date.

2) Our dissolution clause basically said that if the PTO dissolved, all assets would transfer to the school. The IRS needed it to say what would happen if the PTO AND if the school dissolved. (I posted the boilerplate language in an earlier message.)

I found the IRM folks very helpful. It took some time, but it really wasn't that bad. Good luck!

Ok, I've just spent several hours reviewing websites on filling out a form 1023. I feel like it is an attainable goal, except I have no clue what articles of association would look like. We've developed by-laws to govern our association. Can someone explain this black box called articles of association? I understand we need some specific wording in it but what does it look like and what makes it official. Thanks for helping a foundling PTO