In general, an association is a group of persons banded together for a specific purpose . To qualify under section 501(a) of the Code, the association must have a written document, such as articles of association, showing its creation.
What is considered an association?
In general, an association is a group of persons banded together for a specific purpose . To qualify under section 501(a) of the Code, the association must have a written document, such as articles of association, showing its creation.