Post Management/Forms

FAQ

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.

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:

1. Filed a Form 990, 990-EZ, or 990-N with the IRS, and provided JWV Headquarters with a copy.
2. A completed JWV Financial Report.
3. A completed installation form (warrant), listing the names and contact information of post officers.
4. Paid for the Fidelity Bond.

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 https://www.irs.gov/charities-non-profits/form-990-series-which-forms-do-exempt-organizations-file-filing-phase-in. You must file annually by the 15th day of the fifth month after the close of your fiscal year.

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.

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.

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 https://www.irs.gov/charities-non-profits/tax-exempt-organization-search and select “Tax Exempt Organization Search”

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.

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.

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.

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:

1. Donations made to Veterans Administration Medical Centers (VAMC), or State Soldiers’ Homes;
2. Donations made to the JWV-USA National Memorial, Inc.;
3. Donations made to the JWV-USA National Memorial Building Funds;
4. Donations made to any JWV or JWVA higher echelon;
5. Monies spent for legitimate operations of echelons/units;
6. 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.