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Veterans Gain from 2007
Legislature Governor Strickland commissioned a Veterans Study Council to review the feasibility of creating an Ohio Department of Veterans Affairs. The report of the Study Council was forwarded to the Governor on December 28, 2007. Ohio also held its second Ohio Woman's Veterans Conference. In the state, budget funding for veteran's organizations was increased. The Ohio Veterans Home received a two-year 13 percent increase in their budget. The Military Injury Relief Fund, now available to veterans of Iraq and Afghanistan with PTSD, issued its first payments. And the Ohio Veterans Hall of Fame was established as a line item in the state budget. Military retirement pay is now exempt from state income tax. KIA service members' estates are now exempted from probate fees. Fees for Purple Heart license plates were eliminated and the Homestead Exemption Act Expansion affects older veterans favorably. A change in Federal Law now allows the Governor to lower the flag in honor of a fallen military service member. Restrictions on funeral protests stood up to a challenge in the courts and discrimination on the basis of military status is now unlawful. Professionally licensed National Guard and Reserve members now have six months from completion of active duty to renew their professional license. A "Gold Star Family" license plate will be available starting in May to families who lost a military service member. And the outlook for 2008 remains positive. Ohio Treasurer Richard Cordray introduced a
proposed service bonus for Ohio veterans. Ohio has
a long tradition of honoring the sacrifices of
those who served during large-scale conflicts and
assisting them upon their return home. In the past
the state has offered a bonus to Ohio veterans of
World War I, World War II, Korea and Vietnam.
Treasurer Cordray has proposed the bonuses be
funded through the issuance of state bonds, as has
been done with the prior conflicts, and that Ohio
voters be given the chance to support a
constitutional amendment to approve funding for
these bonuses. The proposal has received support
from both Republican and Democratic
legislators. American Legion Post Loses Tax-Exempt Status for failure to file IRS Form 990-N By Art Lustig Department Judge Advocate No, we haven't lost a Post, at least not yet. But I do hope the headline will lead you to read what follows in order to prevent your Post from being number ONE in the Department of Ohio. Please read on. On July 1, 2007, the Internal Revenue Service began notifying American Legion Posts, the gross receipts of which were normally less than $25,000 a year, that with the passage of the Pension Protection Act of 2006, American Legion Posts that fall into that category are required to file an annual electronic notice for tax periods beginning January 1, 2007. Although the smaller American Legion Posts whose gross receipts are less than $25,000 per year were not required to file Form 990 or 990-EZ, it is now mandatory that such smaller Posts file. The new Form 990-N, otherwise known as the e-Postcard, is due by the 15th day of the fifth month after the close of the taxable year. If your Post operates on a calendar year, the e-Postcard is due by May 15, 2008. The question that I am sure at least some of you have in mind is, "So what happens if we don't file?" From the Internal Revenue Service website (www.irs.gov/eo), "The Pension Protection Act of 2006 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, organizations that do not file the e-Postcard (Form 990-N), or an information return Form 990 or 990-EX for three consecutive years, will have their tax-exempt status revoked as of the filing date of the third year." Having some glimmer of the way government works, I would not at all be surprised if missing just one year would subject the Post to some sort of penalty. Check with your Commander, Adjutant or Finance Officer to make sure that your Post complies with this latest reporting directive. Since filing must be done electronically, go to
www.irs.gov/eo and click on "EO Newsletter." Don't
wait, do it now.
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