Welcome! This forum has a treasure trove of great info – Scouters helping Scouters! Just a heads up, though - all content, information, and opinions shared on this forum are those of the author, not the BSA.
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Scouting Forums

Scout Accounts - The two definitive resources you need

No need to say - "This is how my troop does it. Here are the two sources you need to go to in order to get answers to your questions. DEPARTMENT OF THE TREASURY (irs.gov)

Scout accounts, revisited - Scouting magazine