If no, go to step 2.
If yes, complete the following:
- Apply for an IRS tax ID number (EIN). You will need to choose at least 3 officers and create a contact address. This resource may be helpful: How to apply for an EIN. Once you’ve applied, you will receive an IRS letter designating the branch as an “Unincorporated Association,” (ie, essentially confirming that the branch is not trying to make a profit and the only income is through dues and fundraising). The IRS letter can be presented to your bank to open an account under the EIN. You also need to complete a W-9. (In box 1 list American Medical Women’s Association [+ Branch Name]. In box 3, check “Other” and note that the branch is an unincorporated association. In part 1, list the branch EIN and contact address.)
- If the branch wishes to be incorporated, you may apply within your state. Draw up articles of incorporation, by-laws, and a conflict of interest policy. Select a board of directors. Check additional state-specific requirements. If you would like to go this route, please contact us for templates or samples from existing branches.
- Request group exemption under AMWA’s tax exemption or use your EIN. Sample Group Exemption Request Letter. File for state tax exemption if needed and any other forms required by your state.
