Mounted search and rescue

[Una Smith <una.smith@att.net>]

Irv Lichtenstein wrote:
>It is also harder to obtain an exemption after the fact.

After the fact, ie after the "newly incorporated" window of time
defined by the IRS, the organization must provide summary financial
information for the previous 3 years.  Depending on your unit's
recordkeeping customs, the difficulty of this task lies anywhere
between slightly harder than filing at the outset, and impossible.
Fortunately, impossible can be a transient condition:  at any time
you can start keeping records and file your form 1023 as soon as
you have 3 years' complete records.

        Una Smith
        New Mexico