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.
The Thermoplan FPO system is free of harmful plasticisers, halogens and heavy metals and is suitable for either new build or refurbishment projects.The FPO formulation ensures it is resistant to chemicals and micro-organism attack making it ideal for green roof situations.he Thermoplan FPO system is free of harmful plasticisers, halogens and heavy metals and is suitable for either new build or refurbishment projects.