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TAX GUIDE FOR Veterans’Organizations

TAX GUIDE FOR Veterans Organizations Publication 3386 (Rev. 4-2018) Catalog Number 27489D Department of the Treasury Internal Revenue Service Preface This Tax GUIDE for Veterans Organizations is intended to help veterans organizations that are recognized as tax exempt under Internal Revenue Code (IRC) Section 501(a) or that are considering applying for recognition of tax exemption understand and meet their tax responsibilities. If you have questions about issues raised in this publication or about tax exemption in general, please contact us at our toll-free Customer Service number 877-829-5500. To assist us in our goal of providing effective, quality and current information, we would appreciate your input, comments and suggestions on this publication. Your written comments may be sent to: Internal Revenue Service Exempt Organizations Division 1111 Constitution Ave., NW Washington, DC 20224 1 Contents Introduction 3 Background 4 Chapter 1 IRC 501(c)(19) 5 Exemption Requirements 5 Membership Requirements 5 Auxiliaries 6 Trust or Foundation Issues 7 Exempt Activities 8 Chapter 2 IRC 501(c)(4) Social

Preface. This Tax Guide for Veterans’ Organizations is intended to help veterans’ organizations that are recognized as tax exempt under Internal Revenue Code (IRC) Section 501(a) or that are considering

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