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This guide provides important information on the required documents and retention schedule for American Legion Auxiliary units and districts. It covers IRS and ALA National documentation, Commonwealth of Virginia documents, unit permanent records, privacy protection for members, and more.
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Important Reminder: The unit must take the exact same name, number, and location of The American Legion post to which it is attached, and these appear on its charter. If the post to which an Auxiliary unit is attached changes its name, location, or number, it is mandatory that the unit take the same action and forward the change to department secretary. 2019 Unit Guide Book , pg 25
IRS & ALA National Documentation • IRS “WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION NUMBER” letter. • Letter from the National Treasurer verifying the Unit is exempt from Federal Income Tax under section 501(c)(19). This will also allow donations to the Unit be tax deductible. This does not make Units exempt from paying any level of sales tax on items purchased. • IRS verification letter that the Unit has been added under the ALA National exemption
IRS & ALA National Documentation (cont’d) 4. Copies of the Unit’s federal filing of IRS Form 990, 990EZ, or 990N (e-Postcard) is the 15th day of the 5th month after the close of the organization’s tax year. 5. All copies of IRS Form 8822-B “Change of Address or Responsible Party – Business” if an organization has: • a change of address and/or • a change to the organization’s responsible party
Commonwealth of Virginia Documents • State Corporation Commission filing reflecting Unit/District is in “Good Standing” • Recommended that Units are incorporated • State Corporation Commission annual reporting forms • Virginia Exemption Letter for a Charitable or Civic Organization.
Unit Permanent Records • Constitution & By-Laws with Standing Rules • The unit charter and charter roll. • Complete membership lists for every year. • Individual membership applications, filed alphabetically, for everyone who is or has ever been a member of the unit. • Complete record of members lost by death, transfer, nonpayment of dues, resignation or expulsion. • Record of individual member identification numbers. • Complete file of the local post and unit’s publications should be saved for history purposes. • Complete file of department’s current year bulletins. • Unit, department, and national constitutions of both Legion and Auxiliary. • Minutes of the meetings and officers’ reports. • Correspondence file. Unit Guide Book, pg 45
Reminder: Privacy Protection for Members Officers and members of the American Legion Auxiliary are forbidden by National Convention resolution to distribute the names and addresses of any Units or members of the Auxiliary, except in carrying out the duties of their offices. This action was taken at the Fourth National Convention in St. Paul, Minnesota, September 15-19, 1924. The resolution adopted by the National Convention reads: “That the Executive Committee recommended that no officer or individual of local, Department or National Organization shall circularize the Units or membership of the American Legion Auxiliary outside her immediate jurisdiction, and no committee chairman shall circularize all or any portion of the Units or membership of the American Legion Auxiliary for donations to special funds, or relative to any phase of activity without the consent of the National Executive Committee. When such authority is given, all funds and accounting shall be through the National Treasurer of the American Legion Auxiliary.”
