Definition of an Association | Internal Revenue Service
Aug 18, 2021 · Definition of an Association. In general, an association is a group of persons banded together for a specific purpose. To qualify under section 501 (a) of the Code, the association must have a written document, such as articles of association, showing its creation. At least two persons must sign the document, which must be dated.
DA: 72 PA: 43 MOZ Rank: 37