501(c)(19)
- Veterans' Organizations
A post or
organization of past or present members of the Armed Forces of the
United States must file Form 1024 to apply for recognition of exemption
from federal income tax. You should follow the general procedures
outlined in chapter 1. The organization must also meet the
qualifications described in this section.
Examples
of groups that qualify for exemption are posts or auxiliaries of the
American Legion, Veterans of Foreign Wars, and similar organizations.
To qualify
for recognition of exemption, your application should show:
-
That
the post or organization is organized in the United States or any
of its possessions,
-
That
at least 75% of the members are past or present members of the
U.S. Armed Forces and that at least 97.5% of all members of the
organization are past or present members of the U.S. Armed Forces,
cadets (including only students in college or university ROTC
programs or at armed services academies) or spouses, widows,
widowers, ancestors, or lineal descendants of any of those listed
here, and
-
That
no part of net earnings inure to the benefit of any private
shareholder or individual.
|
In
addition to these requirements, a veterans' organization also must be
operated exclusively for one or more of the following purposes.
-
To
promote the social welfare of the community (that is, to promote
in some way the common good and general welfare of the people of
the community).
-
To
assist disabled and needy war veterans and members of the U.S.
Armed Forces and their dependents and the widows and orphans of
deceased veterans.
-
To
provide entertainment, care, and assistance to hospitalized
veterans or members of the U.S. Armed Forces.
-
To
carry on programs to perpetuate the memory of deceased veterans
and members of the Armed Forces and to comfort their survivors.
-
To
conduct programs for religious, charitable, scientific,
literary, or educational purposes.
-
To
sponsor or participate in activities of a patriotic nature.
-
To
provide insurance benefits for its members or dependents of its
members or both.
-
To
provide social and recreational activities for its members.
|