990s, Finance Board, and Insurance
- How is voting strength calculated?
- How can my post get listed in “good standing” with National Headquarters?
- Who must file IRS Form 990-N?
- How do I file IRS Form 990-N?
- Why do I have to file IRS Form 990-N?
- How do I know if my echelon has filed the 990-N and is recognized by the IRS as tax-exempt?
- What is the Fidelity Bond?
- How is the cost of liability insurance calculated?
- What is the matching funds requirement?
- When does my echelon owe matching funds?
- How can I get a copy of the JWV National Constitution and Bylaws?
- How can I order JWV apparel, poppies, pins, and other supplies?
- Where can I order a JWV cap?
- What is a Patron?
- How can I transfer to another post?
- Why does JWV collect discharger papers from its members?
- I lost my service records. How can I get another copy?
- What is the JWV Policy on the Sabbath and holy days?
- Can my echelon support political candidates?
- How can I become a JWV Veterans Affairs Voluntary Service (VAVS) representative?
- How can I request JWV Eagle Scout certificates?
- Where can I get help with my VA claim?
990s, Finance Board, and Insurance
1. How is voting strength calculated?
Voting strength is calculated using the number of paid members in a post no later than 30 days prior to the National Convention. Patrons are not counted in this total, as they are not members. A post gets one delegate for every ten members or major fraction thereof. Six or more is considered a major fraction. Posts with less than ten members do not get a vote. For example, a post with 16 members would have a voting strength of 2, but a post with 15 members would have a voting strength of 1.
2. How can my post get listed in “good standing” with National Headquarters?
To be in good standing and eligible to vote at a convention, a post must have submitted the following to National Headquarters:
- Filed a Form 990, 990-EZ, or 990-N with the IRS, and provided JWV Headquarters with a copy.
- A completed JWV Financial Report.
- A completed installation form (warrant), listing the names and contact information of post officers.
- Paid for the Fidelity Bond.
3. Who must file IRS Form 990-N?
All tax-exempt organizations are required by the IRS to file either Form 990, 990-N, or 990-EZ. The form you should file is determined by your echelon’s annual gross receipts. Most JWV echelons will be eligible to file Form 990-N, which is the simplest of the three forms. To see the requirements for each form, visit www.irs.gov/eo. You must file annually by the 15th day of the fifth month after the close of your fiscal year.
4. How do I file IRS Form 990-N?
Form 990-N can only be filed online. To file Form 990-N, visit https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard. If you have not filed before or do not know your login ID or password, you will need to register as a new user. To do this, you will need your Employer Identification Number (EIN). If you don’t have your EIN, contact JWV Headquarters. Complete the three steps listed on the website, and you will receive an e-mail notifying you that your 990-N E-Postcard was accepted. Please forward this e-mail confirmation to JWV Headquarters.
5. Why do I have to file IRS Form 990-N?
It is an IRS requirement that all tax-exempt organization file Form 990-N (or 990 or 990-EZ). If you fail to file for three consecutive years, the IRS will revoke your echelon’s tax-exempt status and JWV could revoke your charter.
6. How do I know if my echelon has filed the 990-N and is recognized by the IRS as tax-exempt?
The IRS has a search tool on its website that allows you to search the status of any tax-exempt organization. Go to www.irs.gov/eo and select “EO Select Check.”
7. What is the Fidelity Bond?
The Fidelity Bond insurance protects the JWV and its echelons from losses due to improper handling of funds by echelon officers. All posts, departments, and councils are required to purchase the fidelity bond. If the bond is not purchased, the cost will be deducted from your dues refund checks.
8. How is the cost of liability insurance calculated?
Liability insurance is calculated using the number of paid members and patrons. You are not charged for former members listed on your roster who have not paid for the current year.
9. What is the matching funds requirement?
All echelons are required to make a matching donation to the Jewish War Veterans when they make a contribution to an outside organization that has not been approved by the National Finance Board.
10. When does my echelon owe matching funds?
The contributions required to be made by your unit to the National Organization are not based on how much money you raise, but on how you spend your money. Contributions made to outside organizations require a matching donation to JWV. Exempted from this requirement are:
- Donations made to Veterans Administration Medical Centers (VAMC), or State Soldiers’ Homes;
- Donations made to the JWV-USA National Memorial, Inc.;
- Donations made to the JWV-USA National Memorial Building Funds;
- Donations made to any JWV or JWVA higher echelon;
- Monies spent for legitimate operations of echelons/units;
- Any other special project approved by the NEC from time to time.
Any other exemption, on a case by case basis, must be authorized by the National Finance Board and approved by the National Commander. If you have any questions about a donation you would like to make, we strongly recommend that you submit a request to National Headquarters for review by the National Finance Board.
11. How can I get a copy of the JWV National Constitution and Bylaws?
You can order a copy of the Constitution and Bylaws from National Headquarters for $18.00. You may also download and print a copy from our website for free. http://www.jwv.org/membership/constitution_bylaws
12. How can I order JWV apparel, poppies, pins, and other supplies?
JWV supplies can be ordered from our online store.
13. Where can I order a JWV cap?
You can order a JWV cap from Keystone Uniform Cap Company by visiting http://www.keystoneuniformcap.com/Jewish-War-Veteran-Caps.html.
14. What is a Patron?
A Patron is a supporter of JWV, who is not eligible for membership in the organization. Anyone who supports the mission of JWV can become a Patron. Annual dues for a Patron are the same as those for an Active or Associate member.
15. How can I transfer to another post?
All transfer requests should be made in writing to the JWV Membership Department, and the member’s new post should inform his/her former post of the transfer.
16. Why does JWV collect discharge papers from its members?
Our status as a tax-exempt veterans’ organization requires that a certain percentage of our membership be made up of war veterans. In some cases, the IRS has requested other veterans’ organizations to provide documentation that proves that their membership meets this requirement. We are collecting discharge papers from our members so that we will be able to prove that our members are war veterans.
17. I lost my service records. How can I get another copy?
Your military records can be obtained from the National Military Personnel Records Center. All requests must be made in writing. You can submit your request online, by fax, or through the mail. Please visit their website for instructions.
18. What is the JWV policy on the Sabbath and holy days?
Please see the JWV Manual of Ceremonies Part III for JWV’s policy on the Sabbath and holy days.
19. Can my echelon support political candidates?
As a tax-exempt organization, JWV must be a non-partisan organization. Simply stated, we cannot support any individual candidates or political parties. Article II of the JWV constitution requires that this organization collectively, and its leaders individually, shall not in the name of the Jewish War Veterans of the USA, support or oppose any candidate for political office and cannot engage in partisan politics in any way.
20. How can I become a JWV Veterans Affairs Voluntary Service (VAVS) representative?
Requests for VAVS representative and deputy certification should be made in writing from your department commander to JWV National Headquarters. Your request will be considered by the National Certifying Officer and, if approved, a certification letter will be sent to the chief of voluntary service at the VA medical center.
21. How can I request JWV Eagle Scout certificates?
Eagle certificates can be requested by contacting the JWV membership department. Please provide us with the name and troop number of the scout.
22. Where can I get help with my VA claim?
Our service officers are available to answer questions or help with your VA claim. Visit http://www.jwv.org/programs/service/service_officer_program to find a service officer near you.