Wow, A lot of misinformation here! Here's what the BSA says about Federal Identification numbers on scouting.com:
http://www.scouting.org/filestore/mission/pdf/Fiscal_Policies_Procedures_BSA_Units.pdf
Yes, you certainly can file for a Federal tax identification number from the IRS. And you don't need to have employees, nor are you necessarily required to file any tax forms yearly to the IRS, depending on the Troop's (Pack's) chartering organization tax status. In other words, if the CO's status is a 501c3, you will not need to file a return (990 or 990EZ). Paying sales taxes is an is
