Very possibly no ... I would be a very safe way to go ... but what really matters is that you file the articles in the format that PA requires
Here's the contact information for the department that provide forms:
The Department of StateCorporation Bureau308 North Office BuildingHarrisburg, PANNN-NN-NNNN(717)(NNN) NNN-NNNN/p>
Where the attorney will helps most is in the writing of your by-laws (if they (1)don't already exist (2) were in good order and had nothing to do with your loss of status before and (3) willn ot change at all)
Your bylaws will guide your organization's day to day operations. These should be drafted carefully and may require the assistance of an attorney experienced in nonprofit law to reflect the proper power relationships among those with an interest in the group.
You will also need to establish a board of directors
Your board should be there to, among other things, help you transform your ideas into reality by helping establish goals and fundraising strategies. Pennsylvania law requires every nonprofit corporation to have a President, Treasurer, and Secretary (i.e. officers who perform comparable duties) and a single person may hold all three offices.
Will the basic mission change? ... Every organization should develop a mission statement that describes their reason for existing. This can be developed by meeting with potential clients, constituents, board members and other interested parties.
If the mission and purpose will change using an attorney becomes more important, because those relationships of power and the things that need to be done to be sure that no excess benefits to involved members, (another issue that can cause loss of status) become less clear when things and personnel change
However, the attorney does not certify anything you file. You (1) file the articles of incorporation with the department of state AND if you expect to seek exemption as a charitable organization under Section 501 (c)(3), be sure to include the language required by the Internal Revenue Service.
Here's a sample document: http://www.irs.gov/Charities-&-Non-Profits/Charitable-Organizations/Sample-Organizing-Documents-Public-Charity
Once that's done, then, as you probably know you'll need to pay a user fee to IRS ... Here's the table of fees: http://www.irs.gov/Charities-&-Non-Profits/Exempt-Organizations-User-Fees-2012 You accountant should be handling this part
Here's what the IRS says, regarding the fee, getting the new determination letter and effective date of non-profit status:
If an organization has had its tax-exempt status automatically revoked and wishes to have that status reinstated, it must file an application for exemption and pay the appropriate user fee even if it was not required to apply for exempt status initially.
If the IRS determines that the organization meets the requirements for tax-exempt status, it will issue a new determination letter. The IRS also will include the reinstated organization in the next update of Exempt Organizations Select Check (Pub. 78 database), and indicate in the IRS Business Master File (BMF) extract that the organization is eligible to receive tax-deductible contributions. Donors and others may rely upon the new IRS determination letter as of its stated effective date and on the updated Exempt Organizations Select Check and BMF extract listings.
In most cases, the effective date of reinstated exemption will be the date that the organization’s exemption application was submitted to the IRS. However, organizations may choose to request that reinstatement be retroactive to the effective date of revocation. The IRS will grant retroactive reinstatement of exemption under certain limited circumstances.
I hope this helps you through the process
But the short answer to your questions is NO an attorney is not require to certify, you just file the articles of incorporation with the dept. of state ... Where the attornsy MAY be helpful on the writing of you by-laws ... especially of the nature, purposem mission of the organization is changing
No. Thank you. You have been very helpful.