American Legion Emblem

IRS Info/SC Sec of State info/Charter Info

 

* (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. 

Supplemental charter application Click here

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

www.irs.gov

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
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 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

 

 

 

 

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