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Association or Corporation?

21 years 10 months ago #75383 by brexford
Replied by brexford on topic RE: Association or Corporation?
Wow! Thank you so much. That helps a lot!
21 years 10 months ago #75382 by JHB
Replied by JHB on topic RE: Association or Corporation?
You are probably an unincorporated association unless you've filed for status as a non-profit coroporation in your state. For IRS purposes, your constution and bylaws serve as your "organizing documents" or "Articles of Incorporation". We tend to just refer to them as "the by laws". But they are actually two distinct documents. People often have them in one word processing file, which is fine. Unfortunately, these also sometime merge over time into ONE document. On paper, they need to be two.

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. It goes into more detail. So the constitution might say that business will be conducted at general meetings. But the bylaws will tell more about how, when, where, what.

To find out if you are already a 501(c)(3), contact the IRS. Also, this group is incredibly helpful with any questions you may have. You can do an onsite search at the website listed below, but the database isn't always complete, so you usually end up calling anyway:

IRS Exempt Organization customer service toll-free line 1-877-829-5500.
Their hours are 8:00am - 9:30pm EST Monday-Friday.

Exempt Organizations Search - Online Version of Publication 78
www.irs.gov/exempt/display/0,,i1%3D3%26g...icId%3D15053,00.html


You are on the right track. The terminology is strange at first, but it really does become understandable quite quickly. Good luck!

[ 07-10-2002: Message edited by: JHB ]</p>
21 years 10 months ago #75381 by brexford
Association or Corporation? was created by brexford
Hi, We are working on filling out the 1023 form and I have a question about Part 1 #10. Are we an association or corporation? I think it should be association. What are the Articles of Association? Do we also need Articles of Incorporation?
Our PTO has been around for a while (?) As far as we (the new board) know, we have not filed for the 501(c)3. How do I check to see if we have. I know that the form990 was not done last year, not sure about any other years. I do know that we have an EIN.
How can I get or find our "formal organizing documents" I'm not even sure what this is.
I'm having a hard time getting all this done. Whoever said this was hard work knew what they were talking about.
Last question, We do have bylaws but what is our constitution.
Thanks
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