Are bylaws the same as a constitution? Do we need one or both to receive tax-exempt status? I am the co-pres of a new PTO and am looking into filing Articles of Incorporation and getting 501(c)(3)status because I feel we need to. However, I don't know where to begin and what various steps to take.Any help would be greatly appreciated.

For IRS purposes, your constution and bylaws serve the same purpose as your "Articles of Incorporation". Yes, they are two different documents. However, people often have them in one word processing file or tend to refer to them as "the by laws". Unfortunately, the also sometime merge over time into ONE document.

The constitution is your organizing instrument. It has your name, your purpose, your structure, your fundamental policies for existence.

The by-laws are the rules by which you operate.

Here's a link to the on-line IRS publication about this www.irs.gov/forms_pubs/pubs/p5570303.htm

If you are looking to create a new constitution and by laws, don't start from scratch. Get copies from schools in your area, from us on the forum, from school websites, etc. Review a few (you'll see many similarities), pick one that best fits your organization and then just tweak it. There's no point re-inventing the wheel.

JHB, Thanks a lot! I'll look into the IRS website.