Vietnam Veterans of America, Chapter 1122, Inc., is a nonprofit 501(c)(19) corporation, (EIN 81-4020332). We are also known as Collin County Vietnam Veterans of America. Our mailing address is P.O. Box 6165, McKinney, TX 75071. President: Paul Huff, email@example.com.
Donations to us are tax-deductible.
Vietnam Veterans of America (VVA) is the only national Vietnam veterans organization congressionally chartered and exclusively dedicated to Vietnam-era veterans and their families.
The Internal Revenue Code section 501(c) includes two subsections [501(c)(19) and 501(c)(23)] which provide for tax-exemption under section 501(a) for organizations that benefit veterans of the United States Armed Forces. Internal Revenue Code section 7701(a)(15) defines “Armed Forces of the United States” to include all regular and reserve components of the uniformed services which are subject to the jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force, and each term also includes the Coast Guard.
To be exempt under Internal Revenue Code section 501(c)(19), an organization must be either:
- a post or organization of past or present members of the United States Armed Forces
- an auxiliary unit or society of such post or organization
- or a trust or foundation for such post or organization
A veterans’ post or organization must meet the following requirements to be exempt under section 501(c)(19):
- It must be organized in the United States or any of its possessions
- At least 75 percent of its members must be past or present members
of the United States Armed Forces
- 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
- 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
- No part of its net earnings may inure to the benefit of any private shareholder or
Tax treatment of donations: Donations to war veterans’ organizations are deductible as charitable contributions on the donor’s federal income tax return. At least 90% of the organization’s membership must consist of war veterans. The term war veterans means persons, whether or not present members of the United States Armed Forces, who have served in the United States Armed Forces during a period of war (including the Korean and Vietnam conflicts, the Persian Gulf war, and later declared wars).