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

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 2 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.