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501(c)(19)
501(c)(19) is an Internal Revenue Service (IRS) tax exemption status that applies to veterans organizations. These organizations include "a post or organization of past or present members of the United States Armed Forces (USAF), an auxiliary unit or society of such post or organization, or a trust or foundation for such post or organization."[1]
A 501(c)(19) organization must meet several requirements. The group must originate in the United States and at least 75 percent of participants must be current or prior members of the armed forces. In addition, at least 97.5 percent of the organization's members must be current or prior armed forces members, student cadets, or a member's spouse, parents or descendants. Lastly, the organization must work to satisfy a particular goal such as community service, educational programming, recreational activities or access to insurance benefits. 501(c)(19) auxiliary units and associated trusts must be affiliated with a 501(c)(19) veterans organization.
Individual contributions to 501(c)(19) organizations are tax-deductible.[2]
Examples
- Veterans of Foreign Wars of the United States
- Military Officers Association of America
- Ladies Auxiliary To the Veterans of Foreign Wars
- National Guard Association of the United States
- Marines Memorial Association[3]
See also
External links
Footnotes
- ↑ IRS.gov, "Veterans Organizations," accessed September 23, 2015
- ↑ Internal Revenue Manual, "Chapter 25. Exempt organizations determinations manual, Section 19. Veterans' organizations," accessed September 23, 2015
- ↑ National Center for Charitable Statistics, "Organizations by IRS subsection 501(c)(19)," accessed September 22, 2015
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