The following is a resending of an October 2012 email from the CoDA Communications Committee, firstname.lastname@example.org
From the 2012 Fellowship Service Manual:
Can our group use the Co-Dependents Anonymous, Inc. (CoDA) Tax ID Number?
The CoDA Tax ID Number, also known as the Employer Identification Number (EIN) is not for use by any other level of CoDA except the corporate level.
The Co-Dependents Anonymous, Inc. EIN is specific to the corporation of CoDA, a US corporation. Having an "umbrella" tax status would require that each group submit all the identifying information of their officers, to CoDA for the official record. In addition, CoDA would be responsible for the groups' financial reporting and financial activity. We would have to establish a system of controls over the finances of each CoDA group, intergroup/community, and Voting Entity or regional service board. We would somehow have to ensure the use of all income solely for CoDA purposes and require regular reports to some central CoDA organization which would account to tax authorities for the activities of Co-Dependents Anonymous, Inc. All of this conflicts with our Traditions of anonymity, group autonomy and our service structure. For this reason we recommend that each meeting group, intergroup/community, or Voting Entity organization assess its own need for a Tax ID # /EIN and if necessary, apply for its own.
How do we open a bank account and obtain a Tax ID Number?
Check with your local bank to find out what is required to open an account as a group, intergroup, or VE organization. In the US, a bank will usually require:
Alternatives to getting a Tax ID number/EIN for a bank account
Some groups use the social security number of the group's treasurer as the Tax ID for the group's bank account. A group may open a checking account, non-interest bearing, under the treasurer's social security number with a Doing Business As (D/B/A) name on the account (such as "Sunrise CoDA"). So long as the account earns no interest, there should be no tax consequences for the treasurer. Many meeting groups hold such a small amount of funds that they do not open a bank account at all. The group's treasurer holds the money in a coffee can or shoebox, or the group may keep the money in a locked file cabinet in their meeting location. Remember, groups pass along funds in excess of their prudent reserve to your intergroup, VE or CoDA Inc.
Most meeting groups either give away literature or accept voluntary donations for literature, in which case there is no concern with sales tax.
This mailing list is announce-only.
The purpose of this list is to share information with any & all CoDA members, especially that which may effect CoDA as a whole.
We will be sending out regular emails with CoDA events, announcements, issues & CoDA business of interest to both specific regions & to the entire CoDA fellowship.
Per the 2nd tradition, For our group purpose there is but one ultimate authority, a loving higher power as expressed to our group conscience. Our leaders are but trusted servants; they do not govern. Developing a group conscience requires an informed fellowship, & to be effective trusted servants those you've elected must know the group conscience of the fellowship.
Per the 11th & 12th Traditions this list is private & anonymous.