We have a local fire protection district that receives tax monies from the local county. The local fire protection district buys all the fire trucks and equipment. The local fire department that falls under the umbrella of the fire protection district has fundraisers to raise extra money. The fire department is considered a non profit state corporation. Because they are under the umbrella of the fire protection district would I have to file a CTR for a recent fundraiser that raised $14000 in cash? They get the benefit of the tax money indirectly. Thoughts?

What does "under the umbrella" mean? If the fire department is a non-profit corporation and is not actually an element of state or local government, I'd say Phase I isn't attainable. But explain a bit more what you mean by the "umbrella" statement.

The way the fire chief explained it was the Fire Protection District receives all the tax money appropriated by the county. The FPD buys the fire trucks, fire equipment that is used by the FD. The FD has fundraisers to supplement any fire equipment they may need that the FPD can't supply them with. So as he stated they are under the umbrella of the FPD. I hope that helps.

It sounds like the FD is just a recipient of county funds and is not part of the county government. I have never seen a part of government that was separately incorporated (well except for GSEs).

That was my take on this, too, Randy. IMHO, the FD would not be considered a government agency or an entity exercising governmental authority, and would not qualify for Phase I exemptions under 31 CFR 1020.315(b)(2) or (3). It doesn't appear to levy taxes, exercise eminent domain or wield any law enforcement authority.

My thoughts are based on the facts as presented. The existence of other facts or information relative to the role of the FD might convince me otherwise.

In my neck of the woods there is a Fire Department and a Fire District. The district would levy taxes have the ability for eminent domain and has a fire marshal as law enforcement. The district does not deal in cash as they are fully taxpayer funded but would be Phase I if they did. The Department receives funding from the district but receives cash from donations these cash deposits would be Phase 2 if meeting the criteria (they usually do).