I posted elsewhere on this. I'm a little surprised at the lack of clarity in this thread on BSA policy, because it's posted pretty openly on their web site:
http://www.scouting.org/filestore/fi..._BSA_Units.pdf
If you look at the last page of that, you'll see that individual scout accounts are pretty clearly prohibited. I admit it stinks but it's difficult for me to look my Webelos in the face when reviewing the Citizenship badge and tell them that as law-abiding citizens we all need to follow the law and pay our taxes - and then turn around and skirt IRS regulations.
Has this conflict come up with any of you in dealing with your Councils/Districts? Any exceptions?