Unit District Documentation Retention Schedule In the Spirit

Unit & District Documentation & Retention Schedule In the Spirit of Service Not Self for Veterans, God and Country 1

Important Reminder: The unit must take the exact same name, number, and location of The American Legion post to which it is attached, and these appear on its charter. If the post to which an Auxiliary unit is attached changes its name, location, or number, it is mandatory that the unit take the same action and forward the change to department secretary. 2019 Unit Guide Book , pg 25 In the Spirit of Service Not Self for Veterans, God and Country 2

IRS & ALA National Documentation 1. IRS “WE ASSIGNED YOU AN EMPLOYER IDENTIFICATION NUMBER” letter. 2. Letter from the National Treasurer verifying the Unit is exempt from Federal Income Tax under section 501(c)(19). This will also allow donations to the Unit be tax deductible. This does not make Units exempt from paying any level of sales tax on items purchased. 3. IRS verification letter that the Unit has been added under the ALA National exemption In the Spirit of Service Not Self for Veterans, God and Country • 3

IRS & ALA National Documentation (cont’d) 4. Copies of the Unit’s federal filing of IRS Form 990, 990 EZ, or 990 N (e-Postcard) is the 15 th day of the 5 th month after the close of the organization’s tax year. 5. All copies of IRS Form 8822 -B “Change of Address or Responsible Party – Business” if an organization has: § a change of address and/or § a change to the organization’s responsible party In the Spirit of Service Not Self for Veterans, God and Country 4

Commonwealth of Virginia Documents 1. State Corporation Commission filing reflecting Unit/District is in “Good Standing” § Recommended that Units are incorporated 2. State Corporation Commission annual reporting forms 3. Virginia Exemption Letter for a Charitable or Civic Organization. In the Spirit of Service Not Self for Veterans, God and Country 5

Unit Permanent Records – – – Constitution & By-Laws with Standing Rules The unit charter and charter roll. Complete membership lists for every year. Individual membership applications, filed alphabetically, for everyone who is or has ever been a member of the unit. Complete record of members lost by death, transfer, nonpayment of dues, resignation or expulsion. Record of individual member identification numbers. Complete file of the local post and unit’s publications should be saved for history purposes. Complete file of department’s current year bulletins. Unit, department, and national constitutions of both Legion and Auxiliary. Minutes of the meetings and officers’ reports. Correspondence file. Unit Guide Book, pg 45 In the Spirit of Service Not Self for Veterans, God and Country 6

Reminder: Privacy Protection for Members Officers and members of the American Legion Auxiliary are forbidden by National Convention resolution to distribute the names and addresses of any Units or members of the Auxiliary, except in carrying out the duties of their offices. This action was taken at the Fourth National Convention in St. Paul, Minnesota, September 15 -19, 1924. The resolution adopted by the National Convention reads: “That the Executive Committee recommended that no officer or individual of local, Department or National Organization shall circularize the Units or membership of the American Legion Auxiliary outside her immediate jurisdiction, and no committee chairman shall circularize all or any portion of the Units or membership of the American Legion Auxiliary for donations to special funds, or relative to any phase of activity without the consent of the National Executive Committee. When such authority is given, all funds and accounting shall be through the National Treasurer of the American Legion Auxiliary. ” In the Spirit of Service Not Self for Veterans, God and Country 7

Document Retention Schedule Document Minimum Retention Accounts payable ledgers and schedules 7 years Audit reports Permanently Bank reconciliations 7 years Bank statements and duplicate deposits 7 years Checks (purchase of assets) Permanently Correspondence (general/vendors) 2 years Correspondence (legal) Permanently Girl State/Scholarship 3 years Year End Financial Statements Permanently Incorporation records Permanently Membership cards, reports and transmittals 3 years after end of fiscal year Minute books, bylaws and charter Permanently Tax returns and worksheets Permanently In the Spirit of Service Not Self for Veterans, God and Country 8