American Legion Emblem

IRS Info, SC Sec of State and DD-214's

Information from the Secretary of State's Office on Raffles in South Carolina

Ntl Audit Memo 4-7-14 re DD-214

How to Obtain your DD-214

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

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

Form to File

 Instructions  

Gross receipts normally ≤ $50,000
Note: Organizations eligible to file the e-Postcard may choose to file a full return

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.

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.

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

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) 734-2170

 

 

 

 

©Department of South Carolina | All Rights Reserved

Headquarters Administration