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When do you NOT need to use an apostrophe?

I understand you would not use for Sports Car / Accounts Department but what in general terms ......example:

"the tenants refurbishment project" It is not posseive, so not apostrophe?
But if you say

"the tenants' air conditioning unit" It is possesive and more than one tenant.

or "the tenant's air conditioning unit" - If talking about one tenant

Thanks!

Re: When do you NOT need to use an apostrophe?

An apostrophe wouldn't be required if the word was being used as an adjective.

Consider this:
a house refurbishment project = a project to refurbish a house.

So - in your sentence::
a tenants refurbishment project = a project to refurbish the tenants!

However, since the intended meaning is that the project is being undertaken by one or more tenants (= it is their project), then we use the possessive apostrophe :

a tenant's / tenants' refurbishment project (singular or plural, depending on how many tenants are involved).

If that is still not clear, please say so.

Re: When do you NOT need to use an apostrophe?

From the US Government Printing Office Style Manual (2008):

8.7. Generally, the apostrophe should not be used after names of countries and other organized bodies ending in s, or after words more descriptive than possessive (not indicating personal possession), except when plural does not end in s.

United States control
United Nations meeting
Southern States industries
Massachusetts laws
Bureau of Ships report
House of Representatives session
Teamsters Union
editors handbook
syrup producers manual
technicians guide
teachers college
merchants exchange
children's hospital
Young Men's Christian Association

but
Veterans' Administration (now Department of Veterans Affairs)
Congress' attitude

http://www.gpo.gov/fdsys/pkg/GPO-STYLEMANUAL-2008/pdf/GPO-STYLEMANUAL-2008-10.pdf

This website (grammar-monster.com) suggests that the genitive case (with an apostrophe) should be used for something like Veterans Day (official name, no apostrophe). While it could (like Veterans' Administration), the name follows the "more descriptive than possessive" rule above, like Department of Veterans Affairs. (Though by any of these rules, the UK Childrens Minister should properly be Children's Minister, since children is a plural not ending in s and childrens is neither possessive, nor genitive, nor the correct plural form.)

By the above rule(s), each of the following would be correct:

tenant's refurbishment project (one tenant)
tenants' refurbishment project (more than one tenant), or
tenants refurbishment project (more descriptive than possessive)

but
Tenants Union (name of organization)