Re: Car wash; Scout Sunday
Ted Burton (ted.burton@MCCALL.ID.US)
Mon, 10 Feb 1997 07:10:17 -0700
At 12:55 -0500 2/9/97, Bruce E. Cobern wrote to Ted Burton
>As far as the federal government is concerned, I believe you should be using
>the id number of your sponsor. Thus, your bank account should be using the
>church's federal identification number. Since you are sponsored by a PTA,
>and state that the PTA has qualified as a charitable, (501)(c)(3),
>organization, any contributions made to your pack (and there is nothing
>illegal about opening a bank account in a name that is NOT the name of a
>LEGAL, SEPARATE entity) would be tax deductible, just as if they had been
>made to the PTA. If you were sponsored by a fraternal organization, such as
>the Elks, this would not be the case, since contributions to the Elks are
>not tax deductible, I don't believe.
Hello, Bruce. You will when you think about it recall that tax
deductibility comes from Section 170 (c), not 503. Section 503 is the
source of tax exemption for fraterna lorganizations, for that matter. 170
is the source of tax deductibilty. Scouts get deductibility out of 170 (c),
education. I am not sure whether PTA's work under 170 or 503.
For whatever it is worth, I believe a unit can be an unincorporated
association independent of the charter organization where the charter
organization is a signature of convenience obtained by a unit looking for a
sponsor, as opposed to an organization that decided to have a unit. Troop
246 in McCall is chartered by/to the United States Forest Service, but we
are surely not regarded as a federal organization. The Lions had given us a
signature for years, but was still not a stable organization and had
basically said they'd sign if we promised never to see them again. The USFS
was happy for some PR and provides storage space for troop equipment. They
now co-sponsor us. In both cases the unit had come together before the
sponsor knew about it.
Have a great day!
Thank you for listening.
=-=-=-=-=-=- II <<<=-=<I=-=<<< II -=-=-=-=-=-=
Tukarica Lodge 266, Chapter Adviser, Hemene Chapter
Ore-Ida Council 106, D. Eagle Rep., Pack 246 CM, Troop 246 MC
------------ "a good ol' Fox too..." ------------
Ted Burton Alappiechsu Wiechcheu, Wolf Who Talks Fast
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Terry Howerton Sakima Group, Inc. SCOUTER Magazine Kansas City