We have a residents social club which has be in existence off and on since 1986. There are no "articles of association" but there are "bylaws" which are in need of updating. We are in the process of applying for 501(c)(7) status, and one of the line items ask for "articles of association." What would be the recommended thing to do about this lack of paperwork?

What would be the recommended thing to do about this lack of paperwork?Hello Pat:

Form a business entity that DOES have the requisite paperwork. It might cost $150 or so to do that. I've used the Company Corporation before, Incorporating & LLC Formation - Business Incorporation Service - Incorporate Business | Incorporate.com (http://www.incorporate.com/?iq_id=6825095&utm_medium=ppc&utm_term=6825095&utm_source=google&cid=6825095)

excon

There are two ways of doing this.
1. Whip out some articles of association. I've done this before for an unincorporated association and the IRS approved it. The downside is that the members are potentially liable for claims against the association. Or
2. Form a non-profit corporation. As Excon says, the fees to do this are minor. Contact your state corporations agency (department of state of whatever it's called in your state). Most have an online presence with do-it-yourself forms for this.