Bylaws and Nonprofit Archive

Form 1023 and 501(c)(3) and bylaws...Oh, my! We know figuring out nonprofit status requirements and writing and maintaining bylaws can be overwhelming, but you'll find lots of practical guidance in the articles below. When you're done reading, head over to the Message Boards to connect with other leaders facing the same challenges.

Articles with a plus sign () are available to PTO Today Plus members only.

• Insurance: Do You Need It? - Without insurance, your group and your officers may be at risk. Here's what you should know to assess your needs.
• What Should PTOs Pay For? - Tighter school budgets mean parent groups are asked to fund more and more items that used to be paid for by the administration.
• Whose Rules, School or PTO? - Collaboration between PTO and school is crucial to success, but it's also important to know who has final say when disputes arise.
• Your Group's Legal Status - Is your group tax-exempt? Incorporated? Does it have its own tax ID number? How to find out, and keep your legal records up to date.
• Can I Deduct That? - The information you need so that your group's supporters can get the full advantage from their tax-deductible donations.
• Create a Mission Statement - Talking clearly and intentionally about group goals can inspire your PTO and help make decisions to achieve them.
• Procedures Book: Your PTO's Instruction Manual -  Newly revised guidelines on how to create policies and procedures books for your leaders. This tool can make a big difference for your group.
• PTO vs. PTA: What's the Difference? - Nearly 75 percent of parent groups are independent PTOs that have no affiliation with the National PTA.
• Should You Charge Membership Dues? - Charging PTO membership fees might mean more cash, but perhaps fewer volunteers.
• Tackling Your PTO Tax Return - Even tax-exempt nonprofit organizations need to file a yearly statement with the IRS. With a little decoding, it's not so hard to do.
• 501(c)(3) for PTOs - How to make your PTO tax-exempt. We sort through the mumbo jumbo and tell you what to expect—from the process and the IRS.
• 5 Smart Financial Controls - Avoid unnecessary headaches with these practices to keep your assets safe and your records clean and up to date.
• Annual Audit: How and Why - A yearly audit is a key safeguard for your money and a planning tool for the year ahead. Think of it as a "year in review" for your finances.
• When Schools Merge - Consolidation can be a stressful time for students and parents alike. Here are some ways parent groups ease the transition.
• Protect Volunteers From Legal Risks - Having a few key policies in place can minimize the risks to parent volunteers.
• Taxes, PTOs, and the IRS - Questions about tax-exemption? Get the scoop on 501(c)(3).
• 10 Key Points About Bylaws - What you should know, why you should have them.
• Should PTOs Pay Expenses? - Under certain conditions, it's OK for PTOs to pay travel and training expenses for board members. And if you don't get reimbursed, here's what you need to know about tax deductions.
• PTO vs. PTA FAQs - Answers to some basic questions about PTOs and PTAs, including how to get started organizing your group.
• New IRS Filing Requirement: E-Postcard - Starting in 2008, nonprofit organizations with less than $25,000 in gross receipts must electronically file form 990-N with the IRS.
• PTO vs. PTA: Differences at a Glance - Dues, insurance, nonprofit status, and more—get the scoop on the pros and cons of PTA compared with PTO.
• IRS Cuts 501(c)(3) Paperwork - Effective Sept. 9, 2008, new groups applying for tax-exempt status will no longer have to file Form 8734.
• Tennessee Regulates School Support Groups - Organizations that support Tennessee schools, including parent-teacher groups and booster clubs, are now required to register as nonprofits with the state and are subject to audits by the state comptroller.
• How To Start a PTO - Step-by-step tips for getting a new parent group up and running at your school.
• How To Write PTO Bylaws - Bylaws are one of the basic building blocks for a well-organized parent group. Follow these simple guidelines (plus some detailed examples) to get your PTO's bylaws in place.