1 For exceptions to the filing requirement see chapter 2 of Publication 557 and the general instructions for Form 990.  An organization exempt under a subsection of Code sec. 501 other than 501(c)(3) may establish a charitable fund, contributions to which are deductible. Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a).
At each APO, FPO, or DPO, there is an equivalent to a-real-honest-to-goodness-Post Office staffed by members of the respective branch of service. While the layout of each APO/FPO/DPO varies by location, suffice it to say they look and operate just like a real Post Office. In fact, they have to, since we are talking about U.S. Mail. Each APO/FPO/DPO address holder has a mail lock box in which their mail is slotted. Since parcels can't fit in these boxes, delivery or notification slips, just like real ones, are put in the boxes whenever a parcel arrives.
Oil is accumulated in the FPSO until there is sufficient amount to fill a transport tanker, at which point the transport tanker connects to the stern of the floating storage unit and offloads the oil. There are two main types of FPSOs, the converted Oil tanker option or the purpose built option.ooking at South East Asia newer projects, the FPSO Kikeh is an external turret conversion vessel to be located in 1300 meter of water in the Kikeh field offshore eastern Malaysia. This FPSO is the first to be tied back to a spar like wellhead platform or WHP via a subsea suspended pipe bridge.