Oh wait - I forgot to answer your most important questions.

No - you are NOT stupid.

This stuff is doable, but it's not easy. Your frustration is perfectly understandable. You just have to chip away at this process and keep going. Come back to us with questions and many of us will try to help.

pennbeach;147459 wrote: ...In section 3 of the Articles it states...Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any furture federal tax code.

My question...if we are a PTO, do I need to say all this? For example "religious" or "scientific"?

It might be okay to drop it, but why? That's the standard phrase suggested by the IRS. It's in many of our bylaws exactly like that. So why tinker with it?

In our bylaws, we had the objectives of the organization bulleted (numbered) and then that phrase at the end as a general statement (not one of the objectives).

This PTO is organized exclusively for the charitable, scientific, literary or educational purposes within the meaning of Section 501 (c)(3) of the Internal Revenue code or corresponding section of any further federal tax code (hereinafter Internal Revenue Code).

if we dissolve we would want all our assets to be donated to the school. How do I say that in all that legal mumbo jumbo?

That's the dissolution clause. You want to stick as close to the IRS template language as possible. One key point, you need to say that about leaving it the school, but you also need to say what happens if the school doesn't exist. (i.e., school closes, so PTO ceases - where do assets go?).

Here's language that has been through the 501(c) approval:

Upon dissolution of this organization, after paying or adequately providing for the debts and obligations of this PTO, the remaining assets shall be distributed to ________School. If _____ School ceases to exist, remaining PTO assets shall be distributed for one or more exempt purposes within the meaning of section 501 (c) (3) of the Internal Revenue Code, or corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose.

I think you are talking about bylaws, not articles of incorporation. And if you are talking about bylaws, there are many website that can help you write one... I spoke to someone and they said find a companies bylaws and splice and edit it....Someone out there basically has the thing you are looking for. I did that with my bylaws and i'm about to file my 1023....I hope this may have been some help. Just write it the way you say it. You can always revise your bylaws, also in the phone book there maybe some attorney that will help you write out your bylaws... For a small fee of course.

Am I just stupid!?!? I am soo frustrated with this whole trying to dissolve our PTA and become a PTO situation. I am in the process of trying to get our non-profit status. Everyone is telling me it's not as hard as you think it is.......well, I am going crazy with phone call after phone call to the IRS and not getting anywhere. I am asking them a simple question...

On the IRS website under the Life Cycle of a Public Charity, there's a sample of Articles of Incorporation. Draft A and Draft B. Well, I have typed word for word Draft A. In section 3 of the Articles it states...Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any furture federal tax code.

My question...if we are a PTO, do I need to say all this? For example "religious" or "scientific"? I just want someone to recite to me exactly what I should say and I'll type it, but they keep telling me they can't tell me what to say there because they are not authorized!

Now in Article 6 of that draft..."Upon dissolution of the corporation..." if we dissolve we would want all our assets to be donated to the school. How do I say that in all that legal mumbo jumbo?

I'm beginning to think that all this is not worth it and staying a PTA, even though we really want to dissolve it.

Someone please help me with this 501 c 3!!!!!!!! This is so confusing. Does anyone have a sample of their Articles of Incorporation that I can view to help in writing out ours? We are becoming a PTO as an unincorporated organization. The sample they give on the IRS website is quite confusing...because it's not in layman terms, of course.

We filed in March, got a response in August (needed to update our articles of amendment), and finally got approved in October.