Form 1-04 - Execute A Power Of Attorney - Department Of The Treasury Page 2
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2INSTRUCTIONS FOR FMS FORM 235 – READ CAREFULLY
See 31 CFR Part 240 for more information
1.
This form should be used only when authority is given to an officer of the corporation to execute a
power of attorney authorizing a third person to endorse and collect checks drawn on the United States
Treasury in the name of the corporation.
2.
This resolution should accompany a power of attorney on FMS Form 234 or FMS Form 236,
executed by the officer authorized herein to execute such power.
3.
Certification should be made by the secretary or assistant secretary, or such other officer as may be
custodian of the corporate seal and records. If the resolution confers power upon the same officer who
certifies thereto, another officer not therein authorized should join in the certification.
4.
The corporate seal should always be impressed. If the corporation has no seal, a statement to that effect
should be inserted in the certificate, and the certificate should be sworn to before a notary public or
other officer authorized by law to administer oaths generally, and unless authenticated by the official
impression seal of such officer should be accompanied by a certificate from the proper official showing
that the officer was in commission on the date of acknowledgment. The date when the officer’s com-
mission expires should appear in any event. If a certificate is furnished, such certificate should show
the dates of the beginning and expiration of the officer’s commission, and such period of commission
should include the date of acknowledgment of the affidavit. Affidavits sworn to before a judge or clerk
of court and bearing the seal of the court need not be accompanied by any further certification.
5.
POWERS OF ATTORNEY NEED NOT BE FILED WITH THE UNITED STATES TREASURY.
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