PTO Today

We are switching from a PTA to PTO. Is it neccessary to get a new EIN or can the existing one from PTA be used? Does anyone know the cost for getting a EIN, ETC for our PTO.

EIN is free; you can apply by phone. If you have new incorporation documents filed with the state, then you start from square one with the IRS: need to get a new EIN, fill out Form 1023 (as a successor organization) to apply for tax-exempt status, etc. -- and there is a user fee for Form 1023, which depends on your gross receipts.

I don't know if your state would allow you to amend your incorp. docs. (rather than filing new ones) to modify the name (assuming the name has "association" and needs to be "organization."

Thanks for the response. Looks like you gave me more things I need to check into. I'm coming into this a little on the late side I think I'm the looker upper these days while someone else is doing the paperwork.
SO I have to check on incorporation staus. we will also need to do new bylaws I'm assuming? I"m sorry I feel like I"m really lost in this whole thing I want to make sure this is all done correctly. I only have 1 more year in the school however my grandkids are there too so I know I will apart of this new PTO for many years to come. I'd rather make sure all is done properly now then to have to redo later on.
I do appreciate any and all advice.

By-laws should be easy to amend -- you decide what you want them to say, see what the old by-laws say about amendments (quorum, voting majority needed to approve, etc.). Then you just file them with the state and the IRS.

Are you an IRS-recognized 501(c)(3) tax-exempt group? (Should you be?) If not, and you'll be filing Form 1023 to be recognized, you might want to run through that for any other changes to your by-laws and make sure your incorporation documents include the necessary clauses (eg, if you dissolve, your money has to go to another 501c3).