IRS Info/SC Sec of State info/Charter Info
Please call Department Hdqtrs at 803-612-1171 x 35 with any questions
* (Excerpt from The American Legion Officer's Guide) Posts that have incorporated since receiving their original charters need to obtain supplemental charters. This brings the legal incorporated status of the post into conformity with its charter status so the incoporated post may avoid confusion when dealing with the Internal Revenue.
SC Non-Profit Incorporation form
Supplemental charter application, revised
Supplemental Charter App Guidelines
If your post is incorporated, your post must file the form for registered agent and if the registered agent changes, a new form must be filed with the South Carolina Secretary of State's Office.Service of Process information. Form for Registered Agent 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
|
Form to File |
Instructions |
Gross receipts normally ≤ $50,000 |
n/a |
|
Gross receipts < $200,000, and |
or 990 |
|
Gross receipts ≥ $200,000, or |
||
Private foundation |
SOUTH CAROLINA REQUIREMENTS:
Nonprofit Raffles for Charitable Purposes - For information Click here
ALL POSTS MUST REGISTER AS A CHARITABLE ORGANIZATION OR FILE FOR EXEMPTION -
1) Posts that are registered as a Charitable Organization can solicit contributions in excess of $20,000.00 annually.
2) If your post registers as a charitable organization, you post pays a $50 annual registration fee, and files an annual financial report (990s), with the South Carolina Secretary of State 4 ½ months after the close of the post fiscal year. Form to file as a Charitable Organization here.
3) If your Post does not solicit charitable organization in excess of $20,000.00, the post must file to exempt your post from filing as a charitable organization. Form to file for exemption here.
Exemption forms and registration as a charitable organization forms are both available at www.scsos.com at the following link: http://www.sos.sc.gov/Library%20of%20Forms%20and%20Fees#Charitable Organizations
Secretary of State’s Office:
(803) 734-1790