AboutHarvey Mechanic Expertise US Federal tax issues of nonprofit 501(c)(3) public charities only. Establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation.
To search my previous answers you can do a Google search: site:allexperts.com/q/nonprofit [with your other search terms appended].
Experience I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar.
Education/Credentials B.S. Columbia University in New York City, 1970
J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude
Question Is it possible for two differenent organizations: Dance/ Orchestra use the same Publication 78 but have separate bank accounts and tax id number. I have several problems with our Dance booster club and one has been the issue of mandatory car washes for the summer. The director issued a letter stating that the booster club car washes were mandatory for all members of the dance team or punishable by demerits. Now I had a feeling this could not happen and I voiced my concerns and stated I would continue to pursue this issue if the comment was not removed. So they did. At that point the Orchestra director meet with the dance team girls to let them know he would be involved a lot with them. And made a statement that they have always done car washes and will always do them. I am still a little confused about this, but looking at the webster:http://www.irs.gov/app/pub-78/ for my organization I did not see us there. Which brings up my question can two organization fall under the same publication 78 maybe use separate bank accounts and tax id numbers??
Answer Unless two organizations are affiliated in the manner that the IRS calls "group exemption", two different tax id numbers need to be listed separately in Publication 78, for they need separate exemption determinations. Group Exemption is discussed starting on the right column of page
6 to page 7 of IRS Publication 557 at
www.irs.gov/pub/irs-pdf/p557.pdf
Harvey Mechanic
Attorney at Law
Harvey108@hotmail.com
