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Coast Guard Auxiliary Youth Programs

Is a chartered Sea Scout Ship a corporation or association as that term is used in 14 U.S.C. § 3907(a) and (b)?

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Sea Scout Ships are not incorporated. BSA’s Fiscal Policies and Procedures for BSA Units at its Frequently Asked Questions states that Units should not incorporate or apply for their own tax-exempt status. Sea Scout units are not legal entities.

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Next: Is an Auxiliary chartered Sea Scout Ship deemed to be an instrumentality of the United States for the purposes of the Statues identified at 14 U.S.C. § 3901(b)?→