American Legion Emblem

IRS Info, SC Charitable Organization forms and Raffle Info

Nonprofit Raffles for Charitable Purposes - For information Click here

Which forms do exempt organizations file?

All American Legion Posts are required to file an annual return with the US Internal Revenue Service. Which form the post must file generally depends on its financial activity, as indicated in the chart below

2010 Tax Year and later
(Filed in 2011 and later)

Form to File


Gross receipts normally ≤ $50,000
Note: Organizations eligible to file the e-Postcard



Gross receipts < $200,000, and
Total assets < $500,000


or 990


Gross receipts ≥ $200,000, or
Total assets ≥ $500,000



Private foundation



SOUTH CAROLINA requirements.


If you register as a charitable organization your post can solicit contributions in excess of  $20,000 in a calendar year.

If you ARE registered as a charitable organization that pays your $50 registration fee, you MUST file an annual financial report or  your 990’s with the South Carolina Secretary of State 4 ½ months after the close of your fiscal year. Form to file as a Charitable Organization here.

Your Post must file as a charitable organization OR  file to exempt your post from filing as a charitible organization exempt  but but you must file annually. Form to file for exempition here.

Exemption forms and registration as a charitable organization forms are both available at at the following link: Organizations

Secretary of State’s Office:

 (803) 734-1790





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