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Entire Issue (3 MB)
Incorporation is very important to a Post. To begin with, in Texas the Post must be incorporated before it can hold property in its own name and before any liquor or bingo license may be issued. Second and perhaps just as important to the officers of the Post, the active incorporation takes individual responsibility away from Post officers and places it upon the Post itself. The individual officers of an incorporated Post cannot be sued for financial obligations of the Post.
It has come to the attention of the Department that many of our Posts have not filed the periodic report or changed the registered agent of record as required by the State of Texas. In fact, approximately 50% of our Posts incorporations have been terminated due to the non filing of reports. Is your Post one of these?
Many of these problems can be resolved by ensuring that the name of your Posts registered agent and address are updated. In the past, many of the registered agents of a Post used their home address. Thus, when the Texas Secretary of State (SOS) sent out the documents to update, they sent them to the home address of the agent, who might have moved, passed on, etc. It is important that each Post update their registered agent and use the Post address. That way, when the SOS mails the updates, the Post receives it. It is very important that each Post check the information on file at the SOS office. The first step is finding out who is your Posts registered agent.
If you have internet access, you can do this at the SOS web site
All actions can be accomplished online at the SOS site using SOS Direct. All you need is a credit card number and to establish an account. You can search the site using your incorporation name or your federal EIN. The site will allow you to check if your incorporation is still valid or has expired due to the non filing of periodic reports. If this has occurred, then you must start the incorporation process anew. That can also be done online. There is a charge for all transactions, including an internet search. For those Posts without internet access, call the Department Headquarters at (512) 834?8535 and ask for Christie. She can mail you all of the appropriate documents.
The Secretary of State’s mailing address is P.O. Box 12887, Austin, Texas 78711-2887. The telephone number is (512) 463-5770 for the receptionist.
“Supporting Troops” is a rallying cry that has resounded from coast to coast in appreciation of the difficult and hazardous job with which we have tasked our troops in the “War on Terror.” With a vast majority of our Troops serving in Iraq and Afghanistan, many of whom who have left families behind, “Support for our Families” has become the rallying cry of those deployed. Often spending one or more years deployed, and many on their second, third and fourth deployment to the war zone, supporting those families has become more crucial than ever, especially if the service member is seriously wounded or injured.
The VFW formed its Military Assistance Program (MAP) five years ago, specifically instituted to assist with the rigors of wartime service for our military members. One program is the “Unmet Needs” program sponsored by Vermont America. Unmet Needs is designed to assist service members with grants to offset the demands placed on them as a result of activation and deployment.
Due to the large number of deployed troops from Texas, the Texas VFW handles more MAP grants than all other VFW Departments combined. Last year Texas VFW distributed financial grants to 124 military families. With official predictions of a continued US presence in Iraq and Afghanistan, Texas VFW stands ready to continue “Supporting our Troops” and their families.
The Texas VFW Foundation was recently awarded three grants from the Dallas Area Foundation, The Permian Basin Area Foundation, and the San Antonio Area Foundation totaling $505 thousand earmarked specifically for Iraq and Afghanistan veterans and their families to assist with unmet needs brought about as a result of deployment and service in a war zone. Known as the TRIAD grants,
“The primary need is with our wounded warriors” said Dan West MAP Chairman for the Texas VFW. “When a soldier is wounded and evacuated, their spouse will take a leave of absence from their job to be with the soldier and help with the rehab and recovery, which for most cases lasts three to four months. During that time the second income from the spouse has been cut off and the family depletes their limited savings — if they have any — just to survive.”
Dan wants it known that the VFW is adamant that a soldier’s family should not be kicked out on the street due to financial burdens resulting from injuries received in a combat zone. The TRIAD grants will help ensure our wounded soldiers can focus on recovery instead of how to pay the light bill.
Using the existing “Unmet Needs” application and eligibility criteria, Texas VFW works closely with the Veterans Administration, Texas Army National Guard, Texas Military Forces Foundation, National VFW and VFW Posts from across the state in identifying and verifying the needs of service members related to deployment. The TRIAD funds will strengthen the limited resources of the VFW MAP program here in Texas allowing the VFW to continue its 107 year tradition of “Supporting our Troops and their Families”.
For more information, contact Dan West at (512) 834-8535 or email dan@texasvfw.org.
Beginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to submit an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. Small tax-exempt organizations, whose gross receipts are normally $25,000 or less, are not required to file Form 990, Return of Organization Exempt from Income Tax, or Form 990-EZ, Short Form Return of Organization Exempt from Income Tax. With the enactment of the Pension Protection Act (PPA) of 2006, these small tax-exempt organizations will now be required to electronically submit Form 990-N, also known as the e-Postcard, with the IRS annually.
Exceptions to the e-Postcard filing requirement include organizations that are included in a group return; private foundations required to file Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as a Private Foundation; and section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ as described below. In addition, this filing requirement does not apply to churches, their integrated auxiliaries, and conventions or associations of churches.
The PPA also changed the filing requirement for section 509(a)(3) supporting organizations. In 2008, supporting organizations with gross receipts that are normally $25,000 or less will generally be required to file a paper or electronic Form 990 or Form 990-EZ. However, if the organization is a supporting organization of a religious organization with gross receipts of $5,000 or less, it must file the e-Postcard.
The e-Postcard will require the organization to provide basic information such as their name and address, any other names they use, a Web address if they have one, the name and address of a principal officer of the organization, and a statement that the organization’s annual gross receipts are still normally $25,000 or less.
The PPA added this filing requirement to improve transparency within the non-profit sector. The information provided is disclosable and will ensure that donors and the IRS have current information about these small tax-exempt organizations.
How to Submit the e-Postcard
Small organizations must submit the e-Postcard electronically. There will be no paper form. The IRS is developing an electronic filing system for the e-Postcard. Filing procedures will be publicized on the IRS website at
Consequences of not Filing the e-Postcard
The PPA requires the IRS to revoke the tax-exempt status of any organization that fails to meet its annual filing requirement for three consecutive years. Therefore, any organization that does not file the e-Postcard, or a required information return Form 990, Form 990-EZ or Form 990-PF will have their tax-exempt status revoked as of the filing due date of the third year.
The organization must apply (or reapply) for tax-exempt status and pay the appropriate user fee to have its tax-exempt status reinstated if it was revoked for failing to file for three consecutive years. Reinstatement of tax-exempt status may be retroactive if the organization can show that it had reasonable cause for not filing.
More Information?
Go to the IRS web site for the source article. This site contains current information about the e-Postcard filing requirements. You are encouraged to sign up for EO Update, Exempt Organization’s free email newsletter. Subscribers will automatically receive the latest information about e-Postcard. You can subscribe to EO Update at
If you cannot find the information you need, you may call the EO toll-free number at (877) 829-5500.
| Attained age 12/31 | One Pmt | 12/M Pmts | 24/M Pmts |
| Through Age 30 | $425.00 | $40.39 | $20.23 |
| 31-40 | $410.00 | $39.02 | $19.58 |
| 41-50 | $375.00 | $35.84 | $18.05 |
| 51-60 | $335.00 | $32.20 | $16.32 |
| 61-70 | $290.00 | $28.11 | $14.36 |
| 71-80 | $225.00 | $22.20 | $11.53 |
| 81 and Over | $170.00 | $17.20 | $9.14 |
Life (ONE-TIME PAYMENT) Pay one time fee via Cash, Check, or Charge.
Life (12-MONTH PLAN) Initial installment of $35 at application, then 11 monthly installments (see chart above) Monthly fee includes $1.75 monthly administrative fee.
Life (24-MONTH PLAN) Initial installment of $35 at application, then 23 monthly installments (see chart above) Monthly fee includes $1.75 monthly administrative fee.
TERMS and CONDITIONS: The VFW Life Membership installment plan allows any VFW member/applicant to purchase a Life Membership by making either 11 or 23 monthly installments after and initial payment of $35. The member will be issued a “Provisional Life” membership card and can elect upon receipt of the first monthly invoice, to pay via check, credit card or ACH Debit. The monthly fee (shown in the payment schedule) includes a $1.75 monthly service fee. The applicable Life Membership fee is to be determined from the schedule using the applicant’s age on December 31 of the installment plan year. in which the application is submitted, regardless of actual date of birth. A permanent Life Membership card will be issued upon completion of this agreement. No Refund of any portion of current year annual dues will be made. The “Payoff Amount” will be printed on each monthly invoice, allowing the member to pay in full thereby avoiding additional service fees. If the member pays off early, no additional monthly fees will be collected.
Delinquencies will be handled as follows:
Up to 30 days – continue to bill
31 to 120 days – delinquency can be corrected through make-up payment or plan end date pushed forward.
More than 120 days – member is dropped from the installment plan, all payments made to date, excluding service fees, are applied to future years dues. Any excess amount will remain on the member’s account.
| ©Department of Texas Veterans of Foreign Wars P.O. Box 14468, Austin, TX 78761 Contact Us: State HQ - or - National HQ Send technical comments to: keith@texasvfw.org |