Our PTO Board has been working on our 501c3 status for a year. The did not discuss it with the membership and recently they told us we were approved. They have a set of Bylaws that a CPA helped them write that on those Bylaws say they were approved two years ago. One Board member mentioned that was just the date the CPA told them to use.

The question is, if there is a Point of Order that the Byalws were not properly brought before the membership for a vote as set by the previous Bylaws, and thus they are invalid, how does that effect our PTO with the IRS? When we submit our financial papers for the year can we just submit Bylaws that have been through the correct process and approved by the PTO membership?

I think the by-laws get sent in separately to a different office than the tax returns, but you can look on the 990EZ. I'm thinking it's the state form for me that has a checkbox to say I'm also including revised by-laws.