Tax Guide on Veteran Service Organizations
Veterans’
Or g a n iz atio n s
TAX G UID E
P R E FA C E
This Tax Guide for Veterans’ Organizations is intended to help veterans’ organizations that are recognized as tax exempt under section 501(c) of the Internal Revenue Code (IRC) or that are considering applying for recognition of tax exemption. The publication is intended to assist in helping veterans’ organizations understand and meet their tax responsibilities. If you have questions about issues raised in this publication or about tax exemption in general, please contact us at our toll-free Customer Service number - 877-829-5500. To assist us in our goal of providing effective, quality and current information, we would appreciate your input, comments and suggestions on this publication. Your written comments may be sent to: Internal Revenue Service Exempt Organizations Division 1111 Constitution Ave., NW Washington, DC 20224
Or g a n iz atio n s
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Chapter 1. IRC 501(c)(19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 A. Exemption Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 B. Membership Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 C. Auxiliaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 D. Trusts/Foundations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 E. Exempt Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Chapter 2. IRC 501(c)(4) Social Welfare Organizations . . . . . . . . . . . .
Or g a n iz atio n s
TAX G UID E
P R E FA C E
This Tax Guide for Veterans’ Organizations is intended to help veterans’ organizations that are recognized as tax exempt under section 501(c) of the Internal Revenue Code (IRC) or that are considering applying for recognition of tax exemption. The publication is intended to assist in helping veterans’ organizations understand and meet their tax responsibilities. If you have questions about issues raised in this publication or about tax exemption in general, please contact us at our toll-free Customer Service number - 877-829-5500. To assist us in our goal of providing effective, quality and current information, we would appreciate your input, comments and suggestions on this publication. Your written comments may be sent to: Internal Revenue Service Exempt Organizations Division 1111 Constitution Ave., NW Washington, DC 20224
Or g a n iz atio n s
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Chapter 1. IRC 501(c)(19) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 A. Exemption Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 B. Membership Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 C. Auxiliaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 D. Trusts/Foundations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 E. Exempt Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Chapter 2. IRC 501(c)(4) Social Welfare Organizations . . . . . . . . . . . .