<rtd21[at]hotmail.com> wrote
- quote -




It falls under the same requirements as all other non-profits.

There's the 990, a 990-ez, and a 990 "postcard" which is filed
electronically via the EO portion of the IRS website. They fit under one of
those.





--
Paul A. Thomas, CPA
Watkinsville, Georgia

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When a volunteer fire department is formed as an unincorporated
association, does it ever have to file Form 990 annually and at what
point does that begin? If it receives grants and/or donations in
excess of $25000 annually is it automatically required to file Form
990? Is there anything to file if it receives less than $25000
annually?

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<< ------------------------------------------------------- > << The foregoing was not intended or written to be used, > << nor can it used, for the purpose of avoiding penalties > << that may be imposed upon the taxpayer. > << > << The Charter and the Guidelines for submitting posts > << to this newsgroup as well as our anti-spamming policy > << are at www.asktax.org. > << Copyright (2007) - All rights reserved. > << ------------------------------------------------------- >