Do American Legion Posts File Taxes?

Yes.

Most American Legion posts must file an annual Form 990-series return with the IRS. If your organization receives donations and/or is registered as tax-exempt with the IRS, you are legally required to file an annual return with the IRS. 

American Legion posts are commonly recognized as tax-exempt veterans’ organizations, but tax-exempt status does not eliminate the annual filing requirement.

Which Form Does an American Legion Post File?

The correct form generally depends on the post’s gross receipts and total assets:

• Form 990-N: Gross receipts normally $50,000 or less
• Form 990-EZ: Gross receipts under $200,000 and assets under $500,000
• Form 990: Gross receipts of $200,000 or more, or assets of $500,000 or more

Smaller posts can usually satisfy their annual requirement by filing the short Form 990-N e-Postcard.

Why Do American Legion Posts Need to File?

The annual filing helps the IRS confirm that the post is still operating and meeting its tax-exempt obligations.

A post that fails to file its required Form 990-series return for three consecutive years will automatically lose its federal tax-exempt status.

Losing exemption can create problems with fundraising, grants, banking, state compliance, and federal taxes.

Check Your Post’s Filing History

Before filing, enter your American Legion post’s EIN into the nonprofit search tool below.

The search results can help you confirm:

• Which form the post filed previously
• Whether any filing years are missing
• The post’s established tax year
• Whether its tax-exempt status remains active

Do not assume that the national organization, state department, or a previous post officer completed the filing for your local post.

 

File Your American Legion Post’s Form 990

Visit Pro990.org to review your post’s filing history and begin its Form 990-N or Form 990-EZ filing.

File every year to help keep your American Legion post compliant and protect its federal tax-exempt status.

This article provides general educational information and is not legal or tax advice.