Do VFWs File Taxes?
Yes. Most Veterans of Foreign Wars posts must file an annual Form 990-series return with the IRS, even when the post is tax-exempt and does not owe federal income tax.
Many VFW posts are recognized as tax-exempt veterans’ organizations under Section 501(c)(19). Tax-exempt status generally removes or limits federal income-tax obligations, but it does not eliminate the annual filing requirement.
Which Form Does a VFW Post File?
The correct form generally depends on the post’s annual gross receipts and total assets:
- Form 990-N: Gross receipts normally $50,000 or less
- Form 990-EZ: Gross receipts under $200,000 and total assets under $500,000
- Form 990: Gross receipts of $200,000 or more, or total assets of $500,000 or more
A post eligible for Form 990-N may choose to file Form 990-EZ or Form 990 instead.
Each VFW post should use its own Employer Identification Number, even when it is covered under a department’s group exemption.
Why Do VFW Posts Need to File?
The annual filing keeps the IRS informed about the post’s continued operation and helps protect its federal tax-exempt status.
A VFW post that fails to file its required Form 990, Form 990-EZ, or Form 990-N for three consecutive years will generally have its tax-exempt status automatically revoked.
Losing tax-exempt status can create:
- Federal tax obligations
- Grant and fundraising problems
- State compliance issues
- Banking complications
- Reinstatement costs and paperwork
Check Your VFW Post’s Filing History
Before starting a new filing, enter your post’s EIN into the nonprofit search tool below:
Reviewing the post’s filing history can help you confirm:
- Which form was filed previously
- The post’s established tax year
- Whether the most recent filing was accepted
- Whether any filing years are missing
- Whether the post is still listed as tax-exempt
Do not assume that a previous commander, quartermaster, department, or national organization completed the filing for your post.
File Your VFW Post’s Form 990
Most smaller VFW posts can satisfy their annual filing requirement with Form 990-N. Posts with greater revenue or assets may need Form 990-EZ or the full Form 990.
Visit Pro990.org to review your VFW post’s filing history and begin its Form 990-N or Form 990-EZ filing.
File every year to help protect your post’s tax-exempt status and keep it in good standing.
This article provides general educational information and is not legal or tax advice.