[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-283945-105":53,"doc-detail-283945-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","a-quick-reference-guide-to-establishing-non-profits","A Quick Reference Guide to Establishing Non-Profits","","A Quick Reference Guide to Establishing Non-Profits provides a practical, step-by-step summary for parent organizations (PTOs/Booster Clubs) on forming and operating as public 501(c)(3) charitable entities. It covers district requirements around obtaining an EIN and federal tax-exempt status, timelines for new or re-qualifying organizations, and the IRS filing forms and deadlines. The guide also outlines Texas sales and use tax exemption procedures and state permit applications, plus guidance for setting up a compliant bank account and maintaining permanent records.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/a-quick-reference-guide-to-establishing-non-profits/283945/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/a-quick-reference-guide-to-establishing-non-profits/283945.png","ImageObject",442,249,{"name":88,"@type":89},"Connor ","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-18","2026-09-17",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What district requirements apply to parent organizations when forming a nonprofit?","Question",{"text":109,"@type":110},"Parent organizations must obtain a unique Employer Identification Number (EIN) and cannot use the district’s EIN or Texas Sales Tax Permit number. They must obtain federal tax-exempt status as a public 501(c)(3) by applying to the IRS and receiving a Letter of Determination stating exemption.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What steps are required to obtain IRS tax-exempt status for a new PTO?",{"text":114,"@type":110},"The guide instructs organizations to gather tax-exempt status information, create Articles of Incorporation, prepare and file Form 202, approve incorporation by majority vote, obtain an EIN, prepare bylaws, then complete and file IRS Form 1023 and the user fee via Form 8718 before mailing the required documents to the IRS.",{"name":116,"@type":107,"acceptedAnswer":117},"How does a parent organization request Texas state sales and use tax exemption after receiving IRS approval?",{"text":118,"@type":110},"After obtaining the IRS determination letter, the organization must complete Texas Form AP-205 and mail the completed form with copies of the Articles of Incorporation and the IRS determination letter to the Exempt Organization Section of the Texas Comptroller of Public Accounts. It may also need to apply for a state sales and use tax permit using Form AP-201 if it sells taxable items outside two one-day tax-free periods.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},283945,1790295187,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},687207022233,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","Parent Organizations  \nA Quick Reference Guide to Establishing Non-Profits  \nA complete set of guidelines for Parent Organizations  \n(PTOs/Booster Clubs) is available on the Spring ISD website and a copy is maintained at each campus. This reference guide is intended to provide a summary of the primary points of emphasis.  \nDISTRICT REQUIREMENTS OF PARENT ORGANIZATIONS  \n□ Obtain a unique Employer Identification Number (EIN) . parent organizations are not permitted to use the District’s EIN or its Texas Sales Tax Permit Number  \n□ Obtain Federal Tax-Exempt status as a public 501(c)(3) charitable organization by applying for and obtaining a Letter of Determination from the IRS that states the organization is exempt  \n□ If the PTO is new, apply for and receive tax-exempt  \nstatus from the IRS within one year from the date the organization is formed  \n□ If the PTO loses its public 501(c)(3) tax exempt status or if it expires, take the necessary steps to regain taxexempt status within one year from the date of notification from the IRS of the loss of exemption or within one year from the expiration date  \nSTEPS TO OBTAIN TAX-EXEMPT STATUS AS A NONPROFIT ORGANIZATION  \nIf the parent organization has not obtained tax-exempt status as a non-profit organization, it may follow the steps below to obtain it:  \n□ Obtain information on tax-exempt status from IRS Form 1023 checklist  \n□ Create Articles of Incorporation  \n□ Prepare Form 202 – Certificate of Formation – Nonprofit Corporation and file with the Office of the Secretary of State  \n□ Obtain approval by majority vote at membership meeting  \n□ File for an IRS Employer Identification Number (EIN)  \n□ Prepare Bylaws and approve by majority vote at membership meeting (held after incorporation is complete)  \n□ Prepare IRS Form 1023 – Application for Recognition of Exemption  \n□ File IRS Form 8718 – User Fee for Exempt Organization Determination Letter Request  \n□ Mail the following forms to the IRS:  \no Form 8718 and check for filing fee ($400 if gross proceeds for last 4 years or anticipated proceeds for first 4 years average less than $10,000; $850 if averaging over $10,000)  \no Form 1023, Application for Recognition of Exemption  \no Copy of Certificate of Incorporation from Secretary of State  \no Articles of Incorporation  \no Copy of signed Bylaws  \nSTEPS TO OBTAIN EXEMPT STATUS FROM STATE SALES AND USE TAXES  \nAfter receiving a Determination Letter from the IRS indicating your organization qualifies as a public 501(c)(3) charitable organization, request exempt status from State sales and use taxes and franchise taxes as follows:  \n□ Complete form AP-205 – Texas Application for Exemption – Charitable Organizations located in the Texas State comptroller’s website  \n□ Print completed form and mail it along with a copy of the Articles of Incorporation and IRS Determination letter to the Exempt Organization Section of the Comptroller of Public Accounts  \nAPPLY FOR SALES & USE TAX PERMIT  \nAfter your organization receives a letter from the State Comptroller approving an exemption from State sales and use taxes, apply for a State Sales & Use Tax Permit if your organization will be selling taxable items on days other than your two (2) one-day tax-free days  \n□ Complete form AP-201 – Application for Sales and Use Tax Permit located in the Texas State comptroller’s website  \n□ If your organization currently has a permit number (prior to becoming a public 501(c)(3) charitable organization) indicate the number of the form so that the old account can be closed when the new permit is issued.  \n□ Print completed form and mail it to the Comptroller of Public Accounts  \nOPENING A BANK ACCOUNT  \nOnce an EIN has been received, use it to open a bank account. Each parent organization must have a separate bank account at a facility in proximity to the school.  \nA member’s social security number should not be used asthe organization’s EIN for banking and/or other purposes.  \nIRS FILING REQUIREMENTS  \nMost ","cbCaiazQscbb5oTd","https://ap.wps.com/l/cbCaiazQscbb5oTd","pdf",243202,"English","# District Requirements of Parent Organizations\n## Obtain Federal Tax-Exempt Status\n## Steps to Obtain Tax-Exempt Status as a Nonprofit Organization\n## Steps to Obtain Exempt Status from State Sales and Use Taxes\n## Apply for Sales & Use Tax Permit\n## Opening a Bank Account\n## IRS Filing Requirements\n## Frequently Used Links/Forms","[{\"question\":\"What district requirements apply to parent organizations when forming a nonprofit?\",\"answer\":\"Parent organizations must obtain a unique Employer Identification Number (EIN) and cannot use the district’s EIN or Texas Sales Tax Permit number. They must obtain federal tax-exempt status as a public 501(c)(3) by applying to the IRS and receiving a Letter of Determination stating exemption.\"},{\"question\":\"What steps are required to obtain IRS tax-exempt status for a new PTO?\",\"answer\":\"The guide instructs organizations to gather tax-exempt status information, create Articles of Incorporation, prepare and file Form 202, approve incorporation by majority vote, obtain an EIN, prepare bylaws, then complete and file IRS Form 1023 and the user fee via Form 8718 before mailing the required documents to the IRS.\"},{\"question\":\"How does a parent organization request Texas state sales and use tax exemption after receiving IRS approval?\",\"answer\":\"After obtaining the IRS determination letter, the organization must complete Texas Form AP-205 and mail the completed form with copies of the Articles of Incorporation and the IRS determination letter to the Exempt Organization Section of the Texas Comptroller of Public Accounts. It may also need to apply for a state sales and use tax permit using Form AP-201 if it sells taxable items outside two one-day tax-free periods.\"}]","A Quick Reference Guide to Establishing Non-Profits | PDF",1789623023]