Boy Scout Troop 868 is chartered by


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On December 18, 2003, at a time when the unit was still operating as Troop 848, Articles of Incorporation were filed with the office of the Kentucky Secretary of State to create the TROOP 848 CHARITABLE FUND, INCORPORATED ("the Corporation") as a non-profit, charitable corporation.

On February 1, 2004, the unit officially chartered with the Lincoln Heritage Council, Boy Scouts of America as Troop 868.  The unit number change was required by the policy of our local Council after the sponsorship of our unit changed and the current charter for Troop 848 expired.

On December 16, 2004, Amended Articles of Incorporation were filed with the office of the Kentucky Secretary of State to change the name of the Corporation to SCOUT PARENTS, INC.


The Corporation is organized exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code ("IRC") to provide equipment, transportation, funding, and other support for Boy Scout Troop 868 and/or other Scouting units officially chartered by the Boy Scouts of America and recognized as exempt organizations with respect to federal, state, and local taxes under IRC Section 501(c)(3) or the corresponding section of any future federal tax code.  The Corporation will pay no profit or dividends to its members, directors, or officers.


As outlined by the Corporation's By-Laws, the Corporation shall have a minimum of three directors and the following registered leaders of Boy Scout Troop 868 shall serve as Directors of the Corporation by virtue of their leadership positions within Boy Scout Troop 868:  the Troop Committee Chairman, the Scoutmaster, and the Troop Treasurer.  The Troop Committee of Boy Scout Troop 868 may appoint or remove other directors at their discretion.


The Corporation does not intend to maintain a staff or formal office space.  Mail will be received at Post Office Box 1253, Shepherdsville, KY  40165.


Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code) was filed with the Internal Revenue Service on December 19, 2003.  On June 1, 2004, the Corporation received an advance ruling from the IRS.  Portions of that ruling that are expected to be of interest to the general public are quoted below:


P. O. BOX 2508

Date of Correspondence:               June 1, 2004
Foundation Status Classification:    170(b)(1)(A)(vi)
Advance Ruling Period Begins:       December 18, 2003
Advance Ruling Period End:           August 31, 2008

Dear Applicant:

    Based on information you supplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3).

    Because you are a newly created organization, we are not now making a final determination of your foundation status under section 509(a) of the Code.  However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509(a)(1) and 170(b)(1)(A)(vi).

    Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation.  This advance ruling period begins and ends on the dates shown above.

[Paragraphs omitted]

    Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code.  Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.

    Donors may deduct contributions to you only to the extent that their contributions are gifts, with no consideration received.  Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions, depending on the circumstances.  Revenue ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives guidelines regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising activities for charity.

    Contributions to you are deductible by donors beginning December 18, 2003.

[Paragraphs omitted]

Sincerely yours,

/s/Lois G. Lerner
Director, Exempt Organizations Rulings and Agreements