I'm new here and have looked through the archive of subjects and topics regarding applications for 501(c)(3).
Our PTO has existed for many years, had one other name before. We have never been incorporated, ages ago we had an EIN number, but under the old name. We have By-Laws, a governing board elected at the end of each school year for the next year, but nothing else.
I read a statistic about 29% of organizations that apply for 501(c)(3) never making it because they give up due to many IRS questions and thinking it is too complicated - and I don't want our organization becoming part of that figure. Now my questions:
1. what are the advantages of being incorporated
2. if we would remain unincorporated, where could we find good examples of constitutions or articles of association that we could use in our 1023 application
