Reset

GENERAL POWER OF ATTORNEY BY A 
CORPORATION FOR THE COLLECTION 
OF CERTAIN CHECKS DRAWN ON THE 
UNITED STATES TREASURY

Know all by these Present:
That ___________________________________________________________________________________, a corporation  
                                 ( Exact name of corporation )
duly organized and existing under and by virtue of the laws of ___________________________________________________
with its principal office at_________________________________________________________________, does hereby appoint 
____________________________________________, whose address is _________________________________________ 
as attorney to receive, endorse, and collect checks in its name, drawn on the United States Treasury, and to give full 
discharge for the same.

The said corporation hereby ratifies and confirms all that may lawfully be done by virtue hereof.

IN WITNESS WHEREOF said corporation has caused this instrument to be executed in its behalf, pursuant to authority 
of its Board of Directors, by its _______________________________________________________ and its corporate seal to 
be hereunto attached, attested by its secretary or assistant secretary, this _________ day of ______________, 20______.

                                                                               ____________________________________________________________  
 [ IMPRESS SEAL HERE ]                                                                     ( Name of corporation ) 

Attest: ____________________________________________________________         By   ___________________________________________________________
            ( Secretary )                                                      ( Official signature of officer )

                                                                                ___________________________________________________________    
                                                                                           ( Official title of officer )
*Personally appeared before me the above-named ________________________________________________________________
known  or proved to me to be the same person who executed the foregoing instrument, and to be the
____________________________________ of ___________________________________________________________________ and
acknowledged to me that he executed the same as his free act and deed and the free act and deed of said corporation.

      WITNESS my signature, official designation, and seal   ______________________________________________
                                                                               ( Signature of attesting officer )

      [ IMPRESS SEAL HERE ]                             ______________________________________________
                                                                               ( Official designation )

           Dated at  ______________________,  this __________  day of  __________________,  20____________
                       My commission expires _______________________________,  20____________

            IMPORTANT - Do not execute this instrument without first reading the instructions on 
            the next page. Exact compliance with these instructions will avoid complications.

*See Instructions on next page, Paragraphs 2(a) and 2(b)

FS Form 234                      Department of the Treasury | Bureau of the Fiscal Service                              December 2021
( SUPERCEDES SF 234 ( APR 1963 )                        Page 1 of 2

GENERAL POWER OF ATTORNEY BY A 
CORPORATION FOR THE COLLECTION 
OF CERTAIN CHECKS DRAWN ON THE 
UNITED STATES TREASURY

                   INSTRUCTIONS FOR FISCAL SERVICE FORM 234 - READ CAREFULLY
                                 SEE 31 CFR Part 240 for more information

1. General power of attorney on this form may be executed by a corporation to confer authority to 
endorse and collect checks drawn on the United States Treasury, in payment of principal or interest on 
public debt obligations or obligations guaranteed by the United States, tax refunds, and payments for 
goods and services.

2(a). Where desirable or where required by foreign, state or local law this power of attorney should be 
acknowledged before a notary public or other officer authorized by law to administer oaths generally. If 
in a foreign country, the acknowledgment should be made before a United States diplomatic or consular 
representative. If such an officer is not available, it may be acknowledged before a notary or other officer 
authorized to administer oaths, but his official character and jurisdiction must be certified by a United 
States diplomatic or consular officer, under the seal of his office.

2(b). Where the power of attorney is acknowledged pursuant to paragraph 2(a), the seal of the attesting 
officer must always be impressed (or stamped) provided, however, that where acknowledgments before 
a notary public, or other officer authorized by law to administer oaths, are not thus authenticated by the 
official impression seal of such officer, the power should be accompanied by a certificate from the proper 
official showing that the officer was in commission on the date of the acknowledgment. The date when 
the officer’s commission 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 power.

3. This power of attorney may be revoked by notice from the grantor to the parties concerned. Notice of 
revocation to the Treasury will not ordinarily serve to revoke the power.

4. The authority of the officer of the corporation to act in its behalf should be shown by appropriate 
resolution of the governing body of the corporation, preferably using FS Form 235.

5. If it is desired that checks be mailed to the attorney instead of to the payee, formal notice of change in 
the post-office address, identifying the checks affected, should be forwarded to the administrative office 
that authorized issuance of the checks.

5. POWERS OF ATTORNEY NEED NOT BE FILED WITHIN THE UNITED STATES TREASURY.

FS Form 234                      Department of the Treasury | Bureau of the Fiscal Service December 2021
( SUPERCEDES SF 234 ( APR 1963 )       Page 2 of 2