When we dissolved the Emerald Chapter of NARGS a number of years ago, the dissolution was a formal process required by the state and IRS and involved filing a form with the state corporation division, in this case Oregon. If it is still an existing 501c3, you could check with the state in which the corporation was filed to see whether it is listed and if it is, who the current agent of record is. We disposed of our assets by selling them and all funds then held by Emerald Chapter were transferred to the City of Eugene Parks Department as a special fund to support the rock garden at Alton Baker Park. And yes, more paperwork to make it official was required but it was not a difficult process. This was pointed out by a previous message that 501c3s must dispose of their assets in a certain manner, period. >>>>>Is the IBS a non-profit organization? Does it still exist as a corporation? If it still exists it still holds its property. When non-profits close their assets either pass to another non-profit, they are sold to satisfy corporate debt or they pass to the State in which the corporation is domiciled.<<<<< Robin Hansen Rain coming Southwest Oregon Coast _______________________________________________ pbs mailing list pbs@lists.pacificbulbsociety.net http://lists.pacificbulbsociety.net/cgi-bin/…