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).
What is an APO address or an FPO address? APO stands for Army Post Office, and is associated with Army or Air Force installations. FPO stands for Fleet Post Office, and is associated with Navy installations and ships. What does APO mean? APO stands for Army Post Office. It is normally followed by a number which serves as a code for a particular military unit or installation. APOs were often mobile, and moved with the units to which they were attached.
The acronym APO is most often used to represent Army Post Office, part of the Military Postal Service. This is the method for delivering mail to troops overseas.ignificance. APO is the equivalent of a city in the system of military addresses. There are three states, AA for the Americas, AE for Europe and AP for the Pacific. Each state has two cities: APO and FPO, which stands for Fleet Post Office.