What form does a volunteer fire department need to file?

A volunteer fire department typically needs to file for tax-exempt status by submitting IRS Form 1023 or Form 1023-EZ, depending on its eligibility. Additionally, they may need to register with their state as a nonprofit organization and file any required state-specific forms. Local regulations might also necessitate additional permits or registrations. It's essential to check both federal and state requirements to ensure compliance.