Marine Corps League & Auxiliary Corporate Requirements

Transcription

1 Marine Corps League & Auxiliary Corporate Requirements

2 Employer Identification Number (EIN) Each MCL Detachment, MCLA Unit, Department (both MCL & MCLA) in addition to their incorporation, MUST obtain and maintain their own EIN number under the Marine Corps League s Group Exemption Number No Detachment, Unit or Department shall utilize the EIN number of the National Organization. No MCL Detachment shall utilize the EIN of the Department or National MCL. No MCLA Unit shall utilize the EIN that of the National MCLA or National MCL Organization, Department or Detachment.

3 Incorporations - MCL The Department and all of its Detachments and Subsidiary Organizations shall be incorporated within the State of Colorado within two (2) years of receiving their charter or recognition from the Department. The Department and all of its Detachments and Subsidiary Organizations shall apply for an Employer Identification Number (EIN) immediately upon receiving its charter or recognition from the Department and prior to opening any financial accounts. Copies of Corporation Papers and EINs shall be given to the Department Adjutant-Paymaster. All Detachments and Subsidiary Organizations within the Department of Colorado shall file their Incorporation annually with the Secretary of State. Each Detachment and Subsidiary Organizations shall notify the Department Judge Advocate and Department Paymaster of their fillings with proof of documentation of fillings. All Detachments and Subsidiaries within the Department of Colorado shall file their 990-N (e-postcard) with the IRS no later than November 15 of each year. Fiscal Year: The Fiscal Year shall run from 1 July to 30 June. All Detachments, Units, Subsidiary Organization, Including the Both MCL & MCLA Departments, must be on a Fiscal Year, Not Calendar Year as prescribed by the Bylaws.

4 Incorporations - MCLA Any of the foregoing, including Departments and Units, which engages in services or business, either profit or non-profit, or which uses the name of the Marine Corps League Auxiliary will be incorporated in accordance with Section 700 of this Article. Each Department, which has not provided Headquarters, National Marine Corps League Auxiliary, Inc., with proof of its incorporation, may be billed annually until such proof of incorporation is on file with National Headquarters. A Department which fails to remit its payment to National Headquarters shall be in default as is provided in Article Four, Section 420 Default. Reference: NATIONAL MCLA Bylaws ARTICLE SEVEN Section 700 and Section 710

5 IRS Reporting IRS Forms 990 and 990-EZ Each Detachment or other entity including the Department Subsidiary Organizations and Department Subordinate groups identified in ARTICLE FOURTEEN SECTION 1400(a), which directly or indirectly operates under the National Charter and/or the name of the Marine Corps League must annually file with National Headquarters, via the Department, a true and complete copy of the front page of its IRS Form 990 or 990-EZ (whichever is required to be filed with the IRS) no later than the due date of filing by IRS rules and regulations, normally November 15 following the end of the fiscal year of June 30, unless an extension has been requested. IRS Form 990-N Those Detachments or other entities which qualify under the IRS regulations may elect to file an IRS form 990-N, an e-postcard on-line filing. Since there is no printed copy of this filing, these entities will file a copy of the Acceptance Receipt that is returned from the IRS. The submission will be via their Department Adjutant/Paymaster. The Department Adjutant/Paymaster will forward the Acceptance Receipts to National Headquarters, or may consolidate these receipts into a single document showing the name of the organization, the EIN, the submission ID Number and the dated the submission was accepted by the IRS. If a consolidated single report is submitted, the document will be certified by the Department Commandant and the Department Adjutant/Paymaster as true and correct and then submitted to National Headquarters. The copy of the Acceptance Receipt will be submitted directly to the National Adjutant/Paymaster of the Marine Corps League.

6 IRS Reporting - Continued The IRS Form 990 reports will be utilized by National Headquarters to update the annual report required by our Group Exemption filing requirements to the IRS. Failure to file the appropriate 990 reports to the IRS and updating our annual filing will subject the subordinate or subsidiary entity to the loss of its exempt non-profit status. How to File: The epostcard is easy to complete. Go to When you access the system; If you have not filed before, you will need to create a login and password, your login will be your EIN and follow the steps as indicated. If you have filed before you will use your login and password.

7 IRS Reporting - Continued If there is a change in Paymasters and Unit Treasurers, that person needs to create their own login and password. Sample: XYZ Detachment EIN: XYZ Detachment Old Paymaster login would be XYZ Detachment New Paymaster login would be Same principle applies to Auxiliary Units and Department Auxiliary. If you are stuck, for questions about or problems with epostcard filing system, use the Technical support link on the website ( epostcard@urban.org) or call the IRS e-help desk at For more information, visit and refer to non-profit organizations.