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

EIN Inclusion letter- please send to Department Headquarters, we put a copy in your post file for post records and forward the original to National

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. 

www.irs.gov

Which forms do organizations file?

What's New Responsible party. Beginning January 1, 2014, any entity with an EIN must file Form 8822-B to report the latest change to its responsible party. Form 8822-B must be filed within 60 days of the change. If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Complete Form 8822-B as appropriate; use applicable boxes 8a through 9b to report any changes to the identity of your responsible party. See Responsible Party, later, for more information. the US Internal Revenue Service. 

LInk to IRS Form 8822-B for change of Officer/Responsible Party

link to South Carolina 8822 for change of Officer/Responsible Party

All American Legion Posts are required to file an annual return 

	Form to File	Instructions
Gross receipts normally ≤ $50,000 Note: Organizations eligible to file the e-Postcard	990-N	n/a
Gross receipts < $200,000, and Total assets < $500,000	990-EZ or 990	Instructions
Gross receipts ≥ $200,000, or Total assets ≥ $500,000	990	Instructions
Private foundation	990-PF	Instructions

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 contributions 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