The American national Headquarters has actually received reports native some write-ups that they have been the subject of recent inner Revenue organization (IRS) audits, and also that the IRS to be finding fault through these write-ups for the complying with reasons:

1.Unable come verify member dates of company using either DD-214, discharge paperwork, or membership applications.2.Certain days of service about Vietnam did no qualify because that membership.3.Some short articles were having trouble preserving a suitable ratio the war-time veterans to various other categories that membership, such as Sons of The American

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In solution to this findings, The American is in the process of gathering duplicates of the audit findings, and also has happen the complying with three resolutions at its nationwide Convention in Houston earlier this month:

1Correction of inner Revenue company Audit Manual. This resolution directs the IRS to correct the authorized company dates in your audit manual that room in error, from:

Feb. 28, 1961 through might 7, 1975, in the instance of a veteran who offered in the Republic of Vietnam during that period; andAug.5, 1964, through may 7, 1975

To the dates that are set forth in the’s congressional Charter:

Feb. 28, 1961, to might 7, 1975; Aug. 24, 1982, to July 31, 1984; Dec. 20, 1989, to Jan. 31, 1990; Aug. 2, 1990, come the date of cessation that hostilities;

2In part cases, the IRS has actually been auditing individual posts and also threatening to revoke tax- exempt standing of American posts, early to significant annual increases in enrollment the SAL members, or otherwise higher than the 75% stipulation.

The is asking Congress to either remove the minimum percentage necessity for veterans in a post, or carry out clarifying language that the minimum portion be based upon accumulation enrollments, based upon the entire national membership of the, fairly than on a regional community-based post.

The American is currently working through the IRS and also Congress to resolve these misunderstandings, pertained to the information had in IRS Pub 3386, title Veterans Organizations, and states under thing 9, the record-keeping section:

B. IRC 501(c)(19)What records need to be preserved to present the composition of membership?A write-up must maintain a perform of members and also the category of member (veteran, level of relation or nonveteran or non-relative). If a write-up receives deductible contributions, the must additionally maintain a perform of members, their days of service….

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What’s the bottom line? The American believes the IRS audit manuals need to reflect, and at a minimum honor the details they issue to short articles in your instructional publication, reflect true and accurate dates of business eligibility in accordance with statutory law, and also recognize the Sons of The American membership, as with The American write-up membership, aggregates right into our nationwide membership as long as short articles are in great standing together authorized American short articles with your departments and also National Headquarters.