I was just elected to be the treasurer of our PTO and while reviewing the materials I inherited from the previous treasurer, I found out some problems. The PTO started in the fall of 2013, which happens to be the same time as when the school opened. I knew that our PTO was not 501(c)(3) organization, and this has been on the previous officers to-do list for the last 4 years but never done. The 2017-2018 board are all new but one (our bylaw limits any member to serve on the board for more than 4 years), and it was our number one goal to attain the tax exempt status.

As I went through the record, however, I realized that the PTO never paid income taxes to either IRS or the state. Here are the facts:
1. We have EIN Number (though not the original communication from the IRS listing our EIN - previous treasurer wrote it on a sticky note for me)
2. We have a bank account as the PTO.
3. We have bylaws, and have been organized and functioning as PTO for the last 4 years.
4. Our annual revenues have been over $5,000 every school year for the last 4 years.
5. State of CT does not have a record of us (not incorporated/registered).
6. Definitely never filed Form 1023 to receive tax exempt status

I'd think we would have to file for income taxes for 2013-2016 for both IRS and State Revenue Service, pay the delinquent taxes with penalty, but I'm a bit overwhelmed to know where to start. Do we try and register as a corporation (non profit) with the state first, and then file taxes? File taxes first and then register with the state? And when do we apply for 501(c)(3) approval? I heard somewhere that if we incorporate as a NON-Non-Profit (I hope that makes sense) first, then we can't obtain 501(c)(3) later even if we change our status as non-profit with the state - is that true?

And I'm sure we'll need attorney and CPA to give us professional guidance, but where do I even start to look for one that knows these things?

Thank you for your help,