Question:  On page 6 of the ASB Accounting Manual there is a reference that teacher clubs may not use the district’s tax ID number. Where can I locate the legal codes reflecting this?

Response:  It's a combination of many different laws and legal opinions. District tax identification numbers are assigned through IRS tax code and are limited to the district's activities. Teacher or parent clubs and other non district organizations are not authorized to use the district's tax identification or to take advantage of the district’s tax-exempt status.

01/14/05