The American Legion Department of Tennessee

DEPARTMENT OFFICERS

   Tenth: Paul Hethmon, 249 Blackberry Drive, Collierville, TN 38017 (901-850-0140) pbcrew8043@bellsouth.net
DEPARTMENT ADJUTANT
Dean A. Tuttle, 318 Donelson Pike, Nashville, TN 37214 (615-391-5088) Adjutant@TNLegion.org

FROM THE DESK OF THE DEPARTMENT ADJUTANT

A veterans’ post or organization must meet the following requirements to be exempt under section 501(c)(19):

1. It must be organized in the United States or any of its possessions
2. At least 75 percent of its members must be past or present membersof the United States Armed Forces
3. At least 97.5 percent of its members must be: 
   • present or former members of the United States Armed Forces, cadets (including only students in college or university ROTC programs
   • or at Armed Services academies) or spouses, widows, widowers, ancestors, or lineal descendants of individuals referred to in the first or second bullet.
4. It must be operated exclusively for one or more of the following purposes:
   • to promote the social welfare of the community (e.g., to promote the common good and general welfare of the people of the community
   • to assist disabled and needy war veterans and members of the United States Armed Forces and their dependents - and the widows and orphans of deceased veterans.
   • to provide entertainment, care, and assistance to hospitalized veterans or members of the United States Armed Forces.
   • to carry on programs to perpetuate the memory of deceased veterans and members of the United States Armed Forces and comfort their survivors.
   • to conduct programs for religious, charitable, scientific, literary or educational purposes.
   • to sponsor or participate in activities of a patriotic nature.
   • to provide insurance benefits for members or their dependents or
   • to provide social and recreational activities for members.
5. No part of its net earnings may inure to the benefit of any private shareholder or
   individual.

1. It is affiliated with, and organized in accordance with the bylaws and regulations of, a veterans' post or organization described above
2. At least 75 percent of its members are veterans, spouses of veterans, or related to a veteran within two degrees of consanguinity (i.e., grandparent, brother, sister, grandchild represent the most distant allowable relationships).
3. All members are either members of a veterans' post or organizations described above, or spouses of a member of such post or organization, or are related to a member of such post or organization within two degrees of consanguinity.
4. No part of its net earnings inures the benefit of any private shareholder or individual.

1. It is valid under local law and, if organized for charitable purposes, has a dissolution provision described in section 1.501(c)(3)-1(b)(4) of the Income Tax Regulations.
2. The corpus or income cannot be diverted or used other than to fund a veterans' post or organization for charitable purposes or as an insurance set-aside.
3. The trust income is not unreasonably accumulated, and a substantial portion of the income is distributed to such veteran post or organization, or for exclusively religious, charitable, scientific, literary, educational or prevention of cruelty to children or animal purposes.
4. It is organized exclusively for one or more of those purposes enumerated above for which a veterans’ post or organization itself may be organized.

Note: For taxable years beginning on or before November 11, 2003, slightly different membership requirements apply under section 501(c)(19).