If you have not filed the correct paperwork, you are not a 501 (c)(3). You may want to check with your Secretary of State for a copy of your Articles of Incorporation. Every year you should be paying a fee to renew that. It costs $500 to file the paperwork for non-profit status. If you have not been filing Federal form 990 each year, you are not a non-profit in good standing. It would really be to your benefit to find a CPA to sort this out for you initially. Many speicialize in non-profits. It's not a good idea to rely on lay people for this kind of advice.

Help!This past year was my first year as president of PTO and I will continue the job next year. I do not think we have filled out a SS4 or Form 1023. In our By-Laws it says we are exclusively organized within the meaning of Section 501(c)(3) of the tax code. How is this possible without filing the correct paperwork. Thanks for your help!