We have a situation that I would like to get a little more input on.

We have a customer that is a local college and we also have a customer that is a fraternity of that college. The fraternity uses the college's tax id number.

An employee of the college brought in $11,000 for the college account and $1,200 for the fraternity account on the same day.

When completing the CTR am I correcting in thinking that we will have three "person involved in transaction" pages for the college, the fraternity, and the employee?

Is there any reason we would not included the fraternity account? I am thinking we would since they share the tax ID and they conducted a currency transaction on the same day.

They can't do that. Even if the college says they can, they can't.

This frequently happens with loosely related organizations like the band boosters and the high school or the Ladies Aid Society and the Christian Church. It's a frequent cause of "B Notices" in addition to other problems. Just because one organization is connected with the other, that does not mean they can borrow its EIN.

A mistake made when the frat's account was set up is coming back to haunt you now. The deposits are only subject to aggregation because they were made by the same person. You need to tell the fraternity to get its own EIN. (I'm thinking that if your employees took this short cut once, they probably did it a bunch of times. You might have to deliver that same message to several organizations. )

Might be good to ask where the fraternity got $1200 in cash. The "brothers" don't pay their rent and dues in cash for sure.

Hey, Ken - maybe they had a "bake" sale!

Assuming they are a national fraternity, they should be using the EIN for the national chapter. I am in a college town and we request that they get the EIN from the national chapter with a letter that says they are a legitimate chapter and can use the EIN.
A bit off the subject, but hopefully this will help you going forward!
-K