vfw auxiliary · 2016-04-08 · sole proprietorship or form a partnership) 2 does not already have...

Unwavering Support for Uncommon Heroes tm

VFW Auxiliary

LOCAL AUXILIARY TREASURERS AND

TRUSTEES TRAININGPresented ByGeorge Martin

Director of AccountingVFW Auxiliary Headquarters406 West 34th Street10th FloorKansas City, MO 64111

Phone (816) 561 – 8655Toll Free (866) 299 – 1286Fax (816) 931 – 4753E‐mail [email protected]


VFW Auxiliary

DISCLAIMERInformation contained in the following slides is for general information purposes, and should not be relied upon or treated as legal advice nor should it be considered a substitute for the advice of an attorney.

2


VFW Auxiliary

TOPICS COVERED

Applying for EIN / FIN

New Treasurers – Notifying the IRS

Tax Exemption of VFW Auxiliary

Loss of Tax Exempt Status


VFW Auxiliary

TOPICS COVERED – CONT’D

o Tax Deductibility of Donations

o W‐9 Forms

o Direct Deposits / ACH Forms

o 990‐N ePostcard


VFW Auxiliary


Bonding

Cancer Insurance

Cancer Grants

Auxiliary Treasurer’s Report


VFW Auxiliary


Retention of Records

Consolidation of Auxiliaries

Duties of Auxiliary Secretaries

Trustees and Audits


VFW Auxiliary

Applying for and Employer Identification Number (EIN)

Also know as Federal Identification Number (FIN) EIN required to file the annual 990‐N ePostcard No fee to register for EIN IRS form SS‐4 Complete on‐line at www.irs.gov

7


VFW Auxiliary

8

Note: Form SS-4 begins on the next page of this document.

Change to Domestic Employer Identification Number (EIN) Assignment by Toll-Free PhonesBeginning January 6, 2014, the IRS will refer all domestic EIN requests received by toll-free phones to the EIN Online Assistant. You can access the Assistant by going to www.irs.gov, entering “EIN” in the “Search” feature and following instructions for applying for an EIN online.

Attention Limit of one (1) Employer Identification Number (EIN)

Issuance per Business Day Effective May 21, 2012, to ensure fair and equitable treatment for all taxpayers, the Internal Revenue Service (IRS) will limit Employer Identification Number (EIN) issuance to one per responsible party per day. For trusts, the limitation is applied to the grantor, owner, or trustor. For estates, the limitation is applied to the decedent (decedent estate) or the debtor (bankruptcy estate). This limitation is applicable to all requests for EINs whether online or by phone, fax or mail. We apologize for any inconvenience this may cause.

Change to Where to File Address and Fax-TIN Number There is a change to the Instructions for Form SS-4 (Rev. January 2011). On page 2, under the "Where to File or Fax" table, the address and Fax-TIN number have changed. If you are applying for an Employer Identification Number (EIN), and you have no legal residence, principal place of business, or principal office or agency in any state or the District of Columbia, file or fax your application to:

Internal Revenue Service Center Attn: EIN International Operation Cincinnati, OH 45999 Fax-TIN: 859-669-5987

This change will be included in the next revision of the Instructions for Form SS-4.

Application for Employer Identification Number Form SS-4 EIN

(Rev. January 2010) (For use by employers, corporations, partnerships, trusts, estates, churches,government agencies, Indian tribal entities, certain individuals, and others.)

OMB No. 1545-0003

Department of the TreasuryInternal Revenue Service

Legal name of entity (or individual) for whom the EIN is being requested

1

Executor, administrator, trustee, “care of” name

3

Trade name of business (if different from name on line 1)

2

Mailing address (room, apt., suite no. and street, or P.O. box)

4a

Street address (if different) (Do not enter a P.O. box.)

5a

City, state, and ZIP code (if foreign, see instructions)

4b

City, state, and ZIP code (if foreign, see instructions)

5b

County and state where principal business is located

6

Name of responsible party

7a

Estate (SSN of decedent)

Type of entity (check only one box). Caution. If 8a is “Yes,” see the instructions for the correct box to check.

9a

Partnership

Plan administrator (TIN)

Sole proprietor (SSN)

Farmers’ cooperative

Corporation (enter form number to be filed) �

Personal service corporation

REMIC

Church or church-controlled organization

National Guard

Trust (TIN of grantor)

Group Exemption Number (GEN) if any �

Other nonprofit organization (specify) �

Other (specify) �

9b

If a corporation, name the state or foreign country(if applicable) where incorporated

Changed type of organization (specify new type) �

Reason for applying (check only one box)

10

Purchased going business

Started new business (specify type) �

Hired employees (Check the box and see line 13.)

Created a trust (specify type) �

Created a pension plan (specify type) �

Banking purpose (specify purpose) �

Other (specify) �

12

11

Closing month of accounting year

Date business started or acquired (month, day, year). See instructions.

15 First date wages or annuities were paid (month, day, year). Note. If applicant is a withholding agent, enter date income will first be paid tononresident alien (month, day, year) �

Household

Agricultural

13 Highest number of employees expected in the next 12 months (enter -0- if none).

17 Indicate principal line of merchandise sold, specific construction work done, products produced, or services provided.

18 Has the applicant entity shown on line 1 ever applied for and received an EIN? Yes No

Complete this section only if you want to authorize the named individual to receive the entity’s EIN and answer questions about the completion of this form.

Designee’s telephone number (include area code)

Date �

Signature �

For Privacy Act and Paperwork Reduction Act Notice, see separate instructions. Form SS-4 (Rev. 1-2010)

Typ

e o

r p

rint

cle

arly

.

Cat. No. 16055N

Foreign country

State

Designee’s fax number (include area code)

� See separate instructions for each line.

( )

( )

� Keep a copy for your records.

Compliance with IRS withholding regulations

SSN, ITIN, or EIN

7b

Other

Applicant’s telephone number (include area code)

Applicant’s fax number (include area code)

( )

( )

Under penalties of perjury, I declare that I have examined this application, and to the best of my knowledge and belief, it is true, correct, and complete.

Name and title (type or print clearly) �

ThirdPartyDesignee

Designee’s name

Address and ZIP code

Federal government/military Indian tribal governments/enterprises

State/local government

If you expect your employment tax liability to be $1,000or less in a full calendar year and want to file Form 944annually instead of Forms 941 quarterly, check here.(Your employment tax liability generally will be $1,000or less if you expect to pay $4,000 or less in totalwages.) If you do not check this box, you must fileForm 941 for every quarter.

Is this application for a limited liability company (LLC) (or a foreign equivalent)?

No

Yes

8a

If 8a is “Yes,” enter the number ofLLC members �

8b

If 8a is “Yes,” was the LLC organized in the United States?

8c

No

Yes

14

Check one box that best describes the principal activity of your business.

16 Construction Real estate

Rental & leasing Manufacturing

Transportation & warehousing Finance & insurance

Health care & social assistance Accommodation & food service Other (specify)

Wholesale-agent/broker Wholesale-other

Retail

If “Yes,” write previous EIN here �

If no employees expected, skip line 14.

Veterans of Foreign Wars of the United States Auxiliary to [Name of Post] Post No. XXXXX

VFW Auxiliary to [Name of Post] Post No. XXXX Sally A. Jones, Treasurer

Address where the Auxiliary will receive mail

Address Con't

County, State

Norma B. Smith 123-45-6789

✔

✔ 501(c)19 Veterans Org.

✔ Compliance with IRS Requirements to File 990-N ePostcard

DateJune

0 0 0 ✔

N/A

✔ Not For Profit War Veterans Auxiliary

Assit the Posts and Members of the VFW. Advance Fraternal, Patriotic, Historical, and Educational Objects....✔

Sally A. Jones, Treasurer XXX XXX-XXXX

Do I Need an EIN?File Form SS-4 if the applicant entity does not already have an EIN but is required to show an EIN on any return, statement,or other document.1 See also the separate instructions for each line on Form SS-4.

IF the applicant... AND... THEN...

Started a new business

Hired (or will hire) employees,including household employees

Opened a bank account

Changed type of organization

Purchased a going business 3

Created a trust

Created a pension plan as aplan administrator 5

Is a foreign person needing anEIN to comply with IRSwithholding regulations

Is administering an estate

Is a withholding agent fortaxes on non-wage incomepaid to an alien (i.e.,individual, corporation, orpartnership, etc.)Is a state or local agency

Is a single-member LLC

Is an S corporation

Does not currently have (nor expect to have)employees

Does not already have an EIN

Needs an EIN for banking purposes only

Either the legal character of the organization or itsownership changed (for example, you incorporate asole proprietorship or form a partnership) 2

Does not already have an EIN

The trust is other than a grantor trust or an IRAtrust 4

Needs an EIN for reporting purposes

Needs an EIN to complete a Form W-8 (other thanForm W-8ECI), avoid withholding on portfolio assets,or claim tax treaty benefits 6

Needs an EIN to report estate income on Form 1041

Is an agent, broker, fiduciary, manager, tenant, orspouse who is required to file Form 1042, AnnualWithholding Tax Return for U.S. Source Income ofForeign Persons

Serves as a tax reporting agent for public assistancerecipients under Rev. Proc. 80-4, 1980-1 C.B. 581 7

Needs an EIN to file Form 8832, ClassificationElection, for filing employment tax returns andexcise tax returns, or for state reporting purposes 8

Needs an EIN to file Form 2553, Election by a SmallBusiness Corporation 9

Complete lines 1, 2, 4a–8a, 8b–c (if applicable), 9a,9b (if applicable), and 10–14 and 16–18.

Complete lines 1, 2, 4a–6, 7a–b (if applicable), 8a,8b–c (if applicable), 9a, 9b (if applicable), 10–18.

Complete lines 1–5b, 7a–b (if applicable), 8a, 8b–c(if applicable), 9a, 9b (if applicable), 10, and 18.

Complete lines 1–18 (as applicable).


Complete lines 1–6, 9a, 10–12, 13–17 (if applicable),and 18.

Complete lines 1–5b, 7a–b (SSN or ITIN optional),8a, 8b–c (if applicable), 9a, 9b (if applicable), 10,and 18.

Complete lines 1, 3, 4a–5b, 9a, 10, and 18.

Complete lines 1, 2, 3 (if applicable), 4a–5b, 7a–b (ifapplicable), 8a, 8b–c (if applicable), 9a, 9b (ifapplicable), 10, and 18.

Complete lines 1, 2, 4a–5b, 9a, 10, and 18.



3 Do not use the EIN of the prior business unless you became the “owner” of a corporation by acquiring its stock.4 However, grantor trusts that do not file using Optional Method 1 and IRA trusts that are required to file Form 990-T, Exempt Organization Business Income Tax

Return, must have an EIN. For more information on grantor trusts, see the Instructions for Form 1041.5 A plan administrator is the person or group of persons specified as the administrator by the instrument under which the plan is operated.6 Entities applying to be a Qualified Intermediary (QI) need a QI-EIN even if they already have an EIN. See Rev. Proc. 2000-12.7 See also Household employer on page 4 of the instructions. Note. State or local agencies may need an EIN for other reasons, for example, hired employees.8 See Disregarded entities on page 4 of the instructions for details on completing Form SS-4 for an LLC.9 An existing corporation that is electing or revoking S corporation status should use its previously-assigned EIN.


Form SS-4 (Rev. 1-2010) Page 2

1 For example, a sole proprietorship or self-employed farmer who establishes a qualified retirement plan, or is required to file excise, employment, alcohol,tobacco, or firearms returns, must have an EIN. A partnership, corporation, REMIC (real estate mortgage investment conduit), nonprofit organization(church, club, etc.), or farmers’ cooperative must use an EIN for any tax-related purpose even if the entity does not have employees.

2 However, do not apply for a new EIN if the existing entity only (a) changed its business name, (b) elected on Form 8832 to change the way it is taxed (or iscovered by the default rules), or (c) terminated its partnership status because at least 50% of the total interests in partnership capital and profits were sold orexchanged within a 12-month period. The EIN of the terminated partnership should continue to be used. See Regulations section 301.6109-1(d)(2)(iii).


VFW Auxiliary

New Auxiliary Treasurer (Notifying the IRS)

Need to notify IRS of change in responsible party

File form 8822‐B with the IRS within 60 days of election

Ensures IRS correspondence goes to the new Treasurer

Form can be found on‐line at www.irs.gov9


VFW Auxiliary

10

Form 8822-B(Rev. October 2014)Department of the Treasury Internal Revenue Service

Change of Address or Responsible Party — Business Please type or print.

See instructions on back. Do not attach this form to your return.

Information about Form 8822-B is available at www.irs.gov/form8822b.

OMB No. 1545-1163

Before you begin: If you are also changing your home address, use Form 8822 to report that change.

If you are a tax-exempt organization (see instructions), check here

Check all boxes this change affects: 1 Employment, excise, income, and other business returns (Forms 720, 940, 941, 990, 1041, 1065, 1120, etc.)

2 Employee plan returns (Forms 5500, 5500-EZ, etc.)

3 Business location

4a Business name 4b Employer identification number

5 Old mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions.

Foreign country name Foreign province/county Foreign postal code

6 New mailing address (no., street, room or suite no., city or town, state, and ZIP code). If a P.O. box, see instructions. If foreign address, also complete spaces below, see instructions.


7 New business location (no., street, room or suite no., city or town, state, and ZIP code). If a foreign address, also complete spaces below, see instructions.


8 New responsible party's name

9 New responsible party's SSN, ITIN, or EIN

10 Signature

Daytime telephone number of person to contact (optional)

Sign Here

Signature of owner, officer, or representative Date

Title

Where To File

Send this form to the address shown here that applies to you.

IF your old business address was in . . . THEN use this address . . .

Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin

Internal Revenue Service Cincinnati, OH 45999-0023

Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming, any place outside the United States

Internal Revenue Service Ogden, UT 84201-0023

For Privacy Act and Paperwork Reduction Act Notice, see back of form. Cat. No. 57465H Form 8822-B (Rev. 10-2014)

✔

✔

Veterans of Foreign Wars of the United States Auxiliary to [Name of Post] Post No. XXXXX XX-XXXXXX

1234 Any Street, Kansas City, MO 64111

6789 My Street, St. Louis, MO 63123

Suzie O. Adams

XXX-XX-XXXX

(XXX) XXX - XXXX

Treasurer

Form 8822-B (Rev. 10-2014) Page 2

Future Developments

Information about any future developments affecting Form 8822-B (such as legislation enacted after we release it) will be posted at www.irs.gov/form8822b.

What's New

Change of responsible party. Any entity with an EIN is now required to report a change in its “responsible party” by: (a) completing Form 8822-B as appropriate, including entering the new responsible party's name on line 8 and the new responsible party's SSN, ITIN, or EIN on line 9; and (b) filing the completed form with the Internal Revenue Service within 60 days of the change. See Responsible Party, later, for more information.

Purpose of Form

Use Form 8822-B to notify the Internal Revenue Service if you changed your business mailing address, your business location, or the identity of your responsible party. Also, any entities that change their address or identity of their responsible party must file Form 8822-B, whether or not they are engaged in a trade or business. If you are a representative signing for the taxpayer, attach to Form 8822-B a copy of your power of attorney. Generally, it takes 4 to 6 weeks to process your address or responsible party change. Changing both home and business addresses? Use Form 8822 to change your home address.

Tax-Exempt Organizations

Check the box if you are a tax-exempt organization. See Pub. 557, Tax-Exempt Status for Your Organization, for details.

Addresses

Be sure to include any apartment, room, or suite number in the space provided.

P.O. Box

Enter your box number instead of your street address only if your post office does not deliver mail to your street address.

Foreign Address

Follow the country’s practice for entering the postal code. Please do not abbreviate the country name.

“In Care of” Address

If you receive your mail in care of a third party (such as an accountant or attorney), enter “C/O” followed by the third party’s name and street address or P.O. box.

Responsible Party

Enter the full name (first name, middle initial, last name, if applicable) and

SSN (social security number), ITIN (individual taxpayer identification number), or EIN (employer identification number) of the new responsible party, as defined next. Responsible party defined. For entities with shares or interests traded on a public exchange, or which are registered with the Securities and Exchange Commission, “responsible party” is (a) the principal officer, if the business is a corporation, (b) a general partner, if a partnership, (c) the owner of an entity that is disregarded as separate from its owner (disregarded entities owned by a corporation enter the corporation's name and EIN), or (d) a grantor, owner, or trustor, if a trust. For tax-exempt organizations, the “responsible party” is commonly the same as the “principal officer” as defined in the Form 990 instructions.

For all other entities, “responsible party” is the person who has a level of control over, or entitlement to, the funds or assets in the entity that, as a practical matter, enables the individual, directly or indirectly, to control, manage, or direct the entity and the disposition of its funds and assets. The ability to fund the entity or the entitlement to the property of the entity alone, however, without any corresponding authority to control, manage, or direct the entity (such as in the case of a minor child beneficiary), does not cause the individual to be a responsible party.

If the responsible party is an alien individual with a previously assigned ITIN, enter the ITIN in the space provided and submit a copy of an official identifying document. If necessary, complete Form W-7, Application for IRS Individual Taxpayer Identification Number, to obtain an ITIN.

You must enter the new responsible party's SSN, ITIN, or EIN unless the only reason you obtained an EIN was to make an entity classification election (see Regulations sections 301.7701-1 through 301.7701-3) and you are a nonresident alien or other foreign entity with no effectively connected income from sources within the United States.

Signature

An officer, owner, general partner or LLC member manager, plan administrator, fiduciary, or an authorized representative must sign. An officer is the president, vice president, treasurer, chief accounting officer, etc.

!CAUTION

If you are a representative signing on behalf of the taxpayer, you must attach to Form 8822-B a copy of your power of attorney.

To do this, you can use Form 2848. The Internal Revenue Service will not complete an address or responsible party change from an “unauthorized” third party.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Our legal right to ask for information is Internal Revenue Code sections 6001 and 6011, which require you to file a statement with us for any tax for which you are liable. Section 6109 requires that you provide your identifying number on what you file. This is so we know who you are, and can process your form and other papers.

Generally, tax returns and return information are confidential, as required by section 6103. However, we may give the information to the Department of Justice and to other federal agencies, as provided by law. We may give it to cities, states, the District of Columbia, and U.S. commonwealths or possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

If you are an entity with an EIN and your responsible party has changed, use of this form is mandatory. Otherwise, use of this form is voluntary. You will not be subject to penalties for failure to file this form. However, if you fail to provide the IRS with your current mailing address or the identity of your responsible party, you may not receive a notice of deficiency or a notice of demand for tax. Despite the failure to receive such notices, penalties and interest will continue to accrue on any tax deficiencies.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is 18 minutes. Comments. You can send us comments by going to www.irs.gov/formspubs, clicking on “More Information,” and then clicking on “Give us feedback.” You can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. DO NOT SEND THE FORM TO THIS ADDRESS. Instead, see Where To File, earlier.


VFW Auxiliary

Tax Exempt Status of an Auxiliary IRS Publication 557 National does not have a Group Exemption Group Exemptions are at the Department level What is a Group Exemption? Does your Department have a Group Exemption? If so, what to do to maintain Exempt status If not…now what?

11


VFW Auxiliary

Loss of Exempt Statusor No Group Exemption

File IRS form 1024 (19 page document) along with IRS form 8717 and appropriate filing fee (Min $400)

Have not filed 990‐N ePostcard for 3 consecutive years May retroactively reinstate exemption by writing

“Revenue Procedure 2014‐11, Streamlined Retroactive Reinstatement” at top of IRS Form 1024

Auxiliary can’t afford filing fee ($400+) ; does the Auxiliary have to be Exempt?

12


VFW Auxiliary

Tax Deductibility ofDonations to an Auxiliary

501 (c) 19 organizations Internal Revenue Manual, Part 7, Chapter 25, Section 19 of IRS

Rulings and Agreements: Internal Revenue Code 170(c)3 provides income tax deduction for

contributions to a post of “war veterans” if at least 90% of members are war veterans

The majority of members to the VFW Auxiliary are NOT war veterans If a VFW Auxiliary has a donation of $500 or more, it can

go through the VFW Foundation – contact Richard Freiburghouse (816) 756 ‐ 3390

13


VFW Auxiliary

14

Form W-9(Rev. December 2014)Department of the Treasury Internal Revenue Service

Request for Taxpayer Identification Number and Certification

Give Form to the

requester. Do not

send to the IRS.

Pri

nt

or

typ

e

See

Sp

ec

ific

In

str

uc

tio

ns o

n p

age

2.

1 Name (as shown on your income tax return). Name is required on this line; do not leave this line blank.

2 Business name/disregarded entity name, if different from above

3 Check appropriate box for federal tax classification; check only one of the following seven boxes:

Individual/sole proprietor or single-member LLC

C Corporation S Corporation Partnership Trust/estate

Limited liability company. Enter the tax classification (C=C corporation, S=S corporation, P=partnership)

Note. For a single-member LLC that is disregarded, do not check LLC; check the appropriate box in the line above for the tax classification of the single-member owner.

Other (see instructions)

4 Exemptions (codes apply only to certain entities, not individuals; see instructions on page 3):Exempt payee code (if any)

Exemption from FATCA reporting

code (if any)(Applies to accounts maintained outside the U.S.)

5 Address (number, street, and apt. or suite no.)

6 City, state, and ZIP code

Requester’s name and address (optional)

7 List account number(s) here (optional)

Part I Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. The TIN provided must match the name given on line 1 to avoid backup withholding. For individuals, this is generally your social security number (SSN). However, for a resident alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3.

Note. If the account is in more than one name, see the instructions for line 1 and the chart on page 4 for guidelines on whose number to enter.

Social security number

– –

orEmployer identification number

–

Part II Certification

Under penalties of perjury, I certify that:

1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me); and

2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS has notified me that I am no longer subject to backup withholding; and

3. I am a U.S. citizen or other U.S. person (defined below); and

4. The FATCA code(s) entered on this form (if any) indicating that I am exempt from FATCA reporting is correct.

Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subject to backup withholding because you have failed to report all interest and dividends on your tax return. For real estate transactions, item 2 does not apply. For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individual retirement arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the certification, but you must provide your correct TIN. See the instructions on page 3.

Sign Here

Signature of

U.S. person Date

General InstructionsSection references are to the Internal Revenue Code unless otherwise noted.

Future developments. Information about developments affecting Form W-9 (such as legislation enacted after we release it) is at www.irs.gov/fw9.

Purpose of Form

An individual or entity (Form W-9 requester) who is required to file an information return with the IRS must obtain your correct taxpayer identification number (TIN) which may be your social security number (SSN), individual taxpayer identification number (ITIN), adoption taxpayer identification number (ATIN), or employer identification number (EIN), to report on an information return the amount paid to you, or other amount reportable on an information return. Examples of information returns include, but are not limited to, the following:

• Form 1099-INT (interest earned or paid)

• Form 1099-DIV (dividends, including those from stocks or mutual funds)

• Form 1099-MISC (various types of income, prizes, awards, or gross proceeds)

• Form 1099-B (stock or mutual fund sales and certain other transactions by brokers)

• Form 1099-S (proceeds from real estate transactions)

• Form 1099-K (merchant card and third party network transactions)

• Form 1098 (home mortgage interest), 1098-E (student loan interest), 1098-T (tuition)

• Form 1099-C (canceled debt)

• Form 1099-A (acquisition or abandonment of secured property)

Use Form W-9 only if you are a U.S. person (including a resident alien), to provide your correct TIN.

If you do not return Form W-9 to the requester with a TIN, you might be subject to backup withholding. See What is backup withholding? on page 2.

By signing the filled-out form, you:

1. Certify that the TIN you are giving is correct (or you are waiting for a number to be issued),

2. Certify that you are not subject to backup withholding, or

3. Claim exemption from backup withholding if you are a U.S. exempt payee. If applicable, you are also certifying that as a U.S. person, your allocable share of any partnership income from a U.S. trade or business is not subject to the withholding tax on foreign partners' share of effectively connected income, and

4. Certify that FATCA code(s) entered on this form (if any) indicating that you are exempt from the FATCA reporting, is correct. See What is FATCA reporting? on page 2 for further information.

Cat. No. 10231X Form W-9 (Rev. 12-2014)

Give Form to the

requester. Do not

send to the IRS.

Veterans of Foreign Wars of the United States Auxiliary [Name of Post] Post No. XXXXX

If using a dba -- VFW Auxiliary to [Name of Post] Post No. XXXXX

✔ Not for Profit 501(c)19

1

Address of where the Auxiliary receives mail

Address Con't

X X X X X X X X X

Form W-9 (Rev. 12-2014) Page 2

Note. If you are a U.S. person and a requester gives you a form other than Form W-9 to request your TIN, you must use the requester’s form if it is substantially similar to this Form W-9.

Definition of a U.S. person. For federal tax purposes, you are considered a U.S. person if you are:

• An individual who is a U.S. citizen or U.S. resident alien;

• A partnership, corporation, company, or association created or organized in the United States or under the laws of the United States;

• An estate (other than a foreign estate); or

• A domestic trust (as defined in Regulations section 301.7701-7).

Special rules for partnerships. Partnerships that conduct a trade or business in the United States are generally required to pay a withholding tax under section 1446 on any foreign partners’ share of effectively connected taxable income from such business. Further, in certain cases where a Form W-9 has not been received, the rules under section 1446 require a partnership to presume that a partner is a foreign person, and pay the section 1446 withholding tax. Therefore, if you are a U.S. person that is a partner in a partnership conducting a trade or business in the United States, provide Form W-9 to the partnership to establish your U.S. status and avoid section 1446 withholding on your share of partnership income.

In the cases below, the following person must give Form W-9 to the partnership for purposes of establishing its U.S. status and avoiding withholding on its allocable share of net income from the partnership conducting a trade or business in the United States:

• In the case of a disregarded entity with a U.S. owner, the U.S. owner of the disregarded entity and not the entity;

• In the case of a grantor trust with a U.S. grantor or other U.S. owner, generally, the U.S. grantor or other U.S. owner of the grantor trust and not the trust; and

• In the case of a U.S. trust (other than a grantor trust), the U.S. trust (other than a grantor trust) and not the beneficiaries of the trust.

Foreign person. If you are a foreign person or the U.S. branch of a foreign bank that has elected to be treated as a U.S. person, do not use Form W-9. Instead, use the appropriate Form W-8 or Form 8233 (see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities).

Nonresident alien who becomes a resident alien. Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on certain types of income. However, most tax treaties contain a provision known as a “saving clause.” Exceptions specified in the saving clause may permit an exemption from tax to continue for certain types of income even after the payee has otherwise become a U.S. resident alien for tax purposes.

If you are a U.S. resident alien who is relying on an exception contained in the saving clause of a tax treaty to claim an exemption from U.S. tax on certain types of income, you must attach a statement to Form W-9 that specifies the following five items:

1. The treaty country. Generally, this must be the same treaty under which you claimed exemption from tax as a nonresident alien.

2. The treaty article addressing the income.

3. The article number (or location) in the tax treaty that contains the saving clause and its exceptions.

4. The type and amount of income that qualifies for the exemption from tax.

5. Sufficient facts to justify the exemption from tax under the terms of the treaty article.

Example. Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under U.S. law, this student will become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, paragraph 2 of the first Protocol to the U.S.-China treaty (dated April 30, 1984) allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States. A Chinese student who qualifies for this exception (under paragraph 2 of the first protocol) and is relying on this exception to claim an exemption from tax on his or her scholarship or fellowship income would attach to Form W-9 a statement that includes the information described above to support that exemption.

If you are a nonresident alien or a foreign entity, give the requester the appropriate completed Form W-8 or Form 8233.

Backup Withholding

What is backup withholding? Persons making certain payments to you must under certain conditions withhold and pay to the IRS 28% of such payments. This is called “backup withholding.” Payments that may be subject to backup withholding include interest, tax-exempt interest, dividends, broker and barter exchange transactions, rents, royalties, nonemployee pay, payments made in settlement of payment card and third party network transactions, and certain payments from fishing boat operators. Real estate transactions are not subject to backup withholding.

You will not be subject to backup withholding on payments you receive if you give the requester your correct TIN, make the proper certifications, and report all your taxable interest and dividends on your tax return.

Payments you receive will be subject to backup withholding if:

1. You do not furnish your TIN to the requester,

2. You do not certify your TIN when required (see the Part II instructions on page 3 for details),

3. The IRS tells the requester that you furnished an incorrect TIN,

4. The IRS tells you that you are subject to backup withholding because you did not report all your interest and dividends on your tax return (for reportable interest and dividends only), or

5. You do not certify to the requester that you are not subject to backup withholding under 4 above (for reportable interest and dividend accounts opened after 1983 only).

Certain payees and payments are exempt from backup withholding. See Exempt payee code on page 3 and the separate Instructions for the Requester of Form W-9 for more information.

Also see Special rules for partnerships above.

What is FATCA reporting?

The Foreign Account Tax Compliance Act (FATCA) requires a participating foreign financial institution to report all United States account holders that are specified United States persons. Certain payees are exempt from FATCA reporting. See Exemption from FATCA reporting code on page 3 and the Instructions for the Requester of Form W-9 for more information.

Updating Your Information

You must provide updated information to any person to whom you claimed to be an exempt payee if you are no longer an exempt payee and anticipate receiving reportable payments in the future from this person. For example, you may need to provide updated information if you are a C corporation that elects to be an S corporation, or if you no longer are tax exempt. In addition, you must furnish a new Form W-9 if the name or TIN changes for the account; for example, if the grantor of a grantor trust dies.

Penalties

Failure to furnish TIN. If you fail to furnish your correct TIN to a requester, you are subject to a penalty of $50 for each such failure unless your failure is due to reasonable cause and not to willful neglect.

Civil penalty for false information with respect to withholding. If you make a false statement with no reasonable basis that results in no backup withholding, you are subject to a $500 penalty.

Criminal penalty for falsifying information. Willfully falsifying certifications or affirmations may subject you to criminal penalties including fines and/or imprisonment.

Misuse of TINs. If the requester discloses or uses TINs in violation of federal law, the requester may be subject to civil and criminal penalties.

Specific Instructions

Line 1

You must enter one of the following on this line; do not leave this line blank. The name should match the name on your tax return.

If this Form W-9 is for a joint account, list first, and then circle, the name of the person or entity whose number you entered in Part I of Form W-9.

a. Individual. Generally, enter the name shown on your tax return. If you have changed your last name without informing the Social Security Administration (SSA) of the name change, enter your first name, the last name as shown on your social security card, and your new last name.

Note. ITIN applicant: Enter your individual name as it was entered on your Form W-7 application, line 1a. This should also be the same as the name you entered on the Form 1040/1040A/1040EZ you filed with your application.

b. Sole proprietor or single-member LLC. Enter your individual name as shown on your 1040/1040A/1040EZ on line 1. You may enter your business, trade, or “doing business as” (DBA) name on line 2.

c. Partnership, LLC that is not a single-member LLC, C Corporation, or S Corporation. Enter the entity's name as shown on the entity's tax return on line 1 and any business, trade, or DBA name on line 2.

d. Other entities. Enter your name as shown on required U.S. federal tax documents on line 1. This name should match the name shown on the charter or other legal document creating the entity. You may enter any business, trade, or DBA name on line 2.

e. Disregarded entity. For U.S. federal tax purposes, an entity that is disregarded as an entity separate from its owner is treated as a “disregarded entity.” See Regulations section 301.7701-2(c)(2)(iii). Enter the owner's name on line 1. The name of the entity entered on line 1 should never be a disregarded entity. The name on line 1 should be the name shown on the income tax return on which the income should be reported. For example, if a foreign LLC that is treated as a disregarded entity for U.S. federal tax purposes has a single owner that is a U.S. person, the U.S. owner's name is required to be provided on line 1. If the direct owner of the entity is also a disregarded entity, enter the first owner that is not disregarded for federal tax purposes. Enter the disregarded entity's name on line 2, “Business name/disregarded entity name.” If the owner of the disregarded entity is a foreign person, the owner must complete an appropriate Form W-8 instead of a Form W-9. This is the case even if the foreign person has a U.S. TIN.


Line 2

If you have a business name, trade name, DBA name, or disregarded entity name, you may enter it on line 2.

Line 3

Check the appropriate box in line 3 for the U.S. federal tax classification of the person whose name is entered on line 1. Check only one box in line 3.

Limited Liability Company (LLC). If the name on line 1 is an LLC treated as a partnership for U.S. federal tax purposes, check the “Limited Liability Company” box and enter “P” in the space provided. If the LLC has filed Form 8832 or 2553 to be taxed as a corporation, check the “Limited Liability Company” box and in the space provided enter “C” for C corporation or “S” for S corporation. If it is a single-member LLC that is a disregarded entity, do not check the “Limited Liability Company” box; instead check the first box in line 3 “Individual/sole proprietor or single-member LLC.”

Line 4, Exemptions

If you are exempt from backup withholding and/or FATCA reporting, enter in the appropriate space in line 4 any code(s) that may apply to you.

Exempt payee code.

• Generally, individuals (including sole proprietors) are not exempt from backup withholding.

• Except as provided below, corporations are exempt from backup withholding for certain payments, including interest and dividends.

• Corporations are not exempt from backup withholding for payments made in settlement of payment card or third party network transactions.

• Corporations are not exempt from backup withholding with respect to attorneys' fees or gross proceeds paid to attorneys, and corporations that provide medical or health care services are not exempt with respect to payments reportable on Form 1099-MISC.

The following codes identify payees that are exempt from backup withholding. Enter the appropriate code in the space in line 4.

1—An organization exempt from tax under section 501(a), any IRA, or a custodial account under section 403(b)(7) if the account satisfies the requirements of section 401(f)(2)

2—The United States or any of its agencies or instrumentalities

3—A state, the District of Columbia, a U.S. commonwealth or possession, or any of their political subdivisions or instrumentalities

4—A foreign government or any of its political subdivisions, agencies, or instrumentalities

5—A corporation

6—A dealer in securities or commodities required to register in the United States, the District of Columbia, or a U.S. commonwealth or possession

7—A futures commission merchant registered with the Commodity Futures Trading Commission

8—A real estate investment trust

9—An entity registered at all times during the tax year under the Investment Company Act of 1940

10—A common trust fund operated by a bank under section 584(a)

11—A financial institution

12—A middleman known in the investment community as a nominee or custodian

13—A trust exempt from tax under section 664 or described in section 4947

The following chart shows types of payments that may be exempt from backup withholding. The chart applies to the exempt payees listed above, 1 through 13.

IF the payment is for . . . THEN the payment is exempt for . . .

Interest and dividend payments All exempt payees except for 7

Broker transactions Exempt payees 1 through 4 and 6 through 11 and all C corporations. S corporations must not enter an exempt payee code because they are exempt only for sales of noncovered securities acquired prior to 2012.

Barter exchange transactions and patronage dividends

Exempt payees 1 through 4

Payments over $600 required to be reported and direct sales over $5,0001

Generally, exempt payees 1 through 52

Payments made in settlement of payment card or third party network transactions

Exempt payees 1 through 4

1 See Form 1099-MISC, Miscellaneous Income, and its instructions.

2 However, the following payments made to a corporation and reportable on Form 1099-MISC are not exempt from backup withholding: medical and health care payments, attorneys' fees, gross proceeds paid to an attorney reportable under section 6045(f), and payments for services paid by a federal executive agency.

Exemption from FATCA reporting code. The following codes identify payees that are exempt from reporting under FATCA. These codes apply to persons submitting this form for accounts maintained outside of the United States by certain foreign financial institutions. Therefore, if you are only submitting this form for an account you hold in the United States, you may leave this field blank. Consult with the person requesting this form if you are uncertain if the financial institution is subject to these requirements. A requester may indicate that a code is not required by providing you with a Form W-9 with “Not Applicable” (or any similar indication) written or printed on the line for a FATCA exemption code.

A—An organization exempt from tax under section 501(a) or any individual retirement plan as defined in section 7701(a)(37)

B—The United States or any of its agencies or instrumentalities

C—A state, the District of Columbia, a U.S. commonwealth or possession, or any of their political subdivisions or instrumentalities

D—A corporation the stock of which is regularly traded on one or more established securities markets, as described in Regulations section 1.1472-1(c)(1)(i)

E—A corporation that is a member of the same expanded affiliated group as a corporation described in Regulations section 1.1472-1(c)(1)(i)

F—A dealer in securities, commodities, or derivative financial instruments (including notional principal contracts, futures, forwards, and options) that is registered as such under the laws of the United States or any state

G—A real estate investment trust

H—A regulated investment company as defined in section 851 or an entity registered at all times during the tax year under the Investment Company Act of 1940

I—A common trust fund as defined in section 584(a)

J—A bank as defined in section 581

K—A broker

L—A trust exempt from tax under section 664 or described in section 4947(a)(1)

M—A tax exempt trust under a section 403(b) plan or section 457(g) plan

Note. You may wish to consult with the financial institution requesting this form to determine whether the FATCA code and/or exempt payee code should be completed.

Line 5

Enter your address (number, street, and apartment or suite number). This is where the requester of this Form W-9 will mail your information returns.

Line 6

Enter your city, state, and ZIP code.

Part I. Taxpayer Identification Number (TIN)

Enter your TIN in the appropriate box. If you are a resident alien and you do not have and are not eligible to get an SSN, your TIN is your IRS individual taxpayer identification number (ITIN). Enter it in the social security number box. If you do not have an ITIN, see How to get a TIN below.

If you are a sole proprietor and you have an EIN, you may enter either your SSN or EIN. However, the IRS prefers that you use your SSN.

If you are a single-member LLC that is disregarded as an entity separate from its owner (see Limited Liability Company (LLC) on this page), enter the owner’s SSN (or EIN, if the owner has one). Do not enter the disregarded entity’s EIN. If the LLC is classified as a corporation or partnership, enter the entity’s EIN.

Note. See the chart on page 4 for further clarification of name and TIN combinations.

How to get a TIN. If you do not have a TIN, apply for one immediately. To apply for an SSN, get Form SS-5, Application for a Social Security Card, from your local SSA office or get this form online at www.ssa.gov. You may also get this form by calling 1-800-772-1213. Use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN, or Form SS-4, Application for Employer Identification Number, to apply for an EIN. You can apply for an EIN online by accessing the IRS website at www.irs.gov/businesses and clicking on Employer Identification Number (EIN) under Starting a Business. You can get Forms W-7 and SS-4 from the IRS by visiting IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).

If you are asked to complete Form W-9 but do not have a TIN, apply for a TIN and write “Applied For” in the space for the TIN, sign and date the form, and give it to the requester. For interest and dividend payments, and certain payments made with respect to readily tradable instruments, generally you will have 60 days to get a TIN and give it to the requester before you are subject to backup withholding on payments. The 60-day rule does not apply to other types of payments. You will be subject to backup withholding on all such payments until you provide your TIN to the requester.

Note. Entering “Applied For” means that you have already applied for a TIN or that you intend to apply for one soon.

Caution: A disregarded U.S. entity that has a foreign owner must use the appropriate Form W-8.


Part II. Certification

To establish to the withholding agent that you are a U.S. person, or resident alien, sign Form W-9. You may be requested to sign by the withholding agent even if items 1, 4, or 5 below indicate otherwise.

For a joint account, only the person whose TIN is shown in Part I should sign (when required). In the case of a disregarded entity, the person identified on line 1 must sign. Exempt payees, see Exempt payee code earlier.

Signature requirements. Complete the certification as indicated in items 1 through 5 below.

1. Interest, dividend, and barter exchange accounts opened before 1984 and broker accounts considered active during 1983. You must give your correct TIN, but you do not have to sign the certification.

2. Interest, dividend, broker, and barter exchange accounts opened after 1983 and broker accounts considered inactive during 1983. You must sign the certification or backup withholding will apply. If you are subject to backup withholding and you are merely providing your correct TIN to the requester, you must cross out item 2 in the certification before signing the form.

3. Real estate transactions. You must sign the certification. You may cross out item 2 of the certification.

4. Other payments. You must give your correct TIN, but you do not have to sign the certification unless you have been notified that you have previously given an incorrect TIN. “Other payments” include payments made in the course of the requester’s trade or business for rents, royalties, goods (other than bills for merchandise), medical and health care services (including payments to corporations), payments to a nonemployee for services, payments made in settlement of payment card and third party network transactions, payments to certain fishing boat crew members and fishermen, and gross proceeds paid to attorneys (including payments to corporations).

5. Mortgage interest paid by you, acquisition or abandonment of secured property, cancellation of debt, qualified tuition program payments (under section 529), IRA, Coverdell ESA, Archer MSA or HSA contributions or distributions, and pension distributions. You must give your correct TIN, but you do not have to sign the certification.

What Name and Number To Give the Requester

For this type of account: Give name and SSN of:

1. Individual The individual2. Two or more individuals (joint

account)The actual owner of the account or, if combined funds, the first individual on the account1

3. Custodian account of a minor (Uniform Gift to Minors Act)

The minor2

4. a. The usual revocable savings trust (grantor is also trustee) b. So-called trust account that is not a legal or valid trust under state law

The grantor-trustee1

The actual owner1

5. Sole proprietorship or disregarded entity owned by an individual

The owner3

6. Grantor trust filing under Optional Form 1099 Filing Method 1 (see Regulations section 1.671-4(b)(2)(i)(A))

The grantor*

For this type of account: Give name and EIN of:

7. Disregarded entity not owned by an individual

The owner

8. A valid trust, estate, or pension trust Legal entity4

9. Corporation or LLC electing corporate status on Form 8832 or Form 2553

The corporation

10. Association, club, religious, charitable, educational, or other tax-exempt organization

The organization

11. Partnership or multi-member LLC The partnership12. A broker or registered nominee The broker or nominee

13. Account with the Department of Agriculture in the name of a public entity (such as a state or local government, school district, or prison) that receives agricultural program payments

The public entity

14. Grantor trust filing under the Form 1041 Filing Method or the Optional Form 1099 Filing Method 2 (see Regulations section 1.671-4(b)(2)(i)(B))

The trust

1 List first and circle the name of the person whose number you furnish. If only one person on a joint account has an SSN, that person’s number must be furnished.

2 Circle the minor’s name and furnish the minor’s SSN.

3 You must show your individual name and you may also enter your business or DBA name on the “Business name/disregarded entity” name line. You may use either your SSN or EIN (if you have one), but the IRS encourages you to use your SSN.

4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN of the personal representative or trustee unless the legal entity itself is not designated in the account title.) Also see Special rules for partnerships on page 2.

*Note. Grantor also must provide a Form W-9 to trustee of trust.

Note. If no name is circled when more than one name is listed, the number will be considered to be that of the first name listed.

Secure Your Tax Records from Identity Theft

Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund.

To reduce your risk:

• Protect your SSN,

• Ensure your employer is protecting your SSN, and

• Be careful when choosing a tax preparer.

If your tax records are affected by identity theft and you receive a notice from the IRS, respond right away to the name and phone number printed on the IRS notice or letter.

If your tax records are not currently affected by identity theft but you think you are at risk due to a lost or stolen purse or wallet, questionable credit card activity or credit report, contact the IRS Identity Theft Hotline at 1-800-908-4490 or submit Form 14039.

For more information, see Publication 4535, Identity Theft Prevention and Victim Assistance.

Victims of identity theft who are experiencing economic harm or a system problem, or are seeking help in resolving tax problems that have not been resolved through normal channels, may be eligible for Taxpayer Advocate Service (TAS) assistance. You can reach TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059.

Protect yourself from suspicious emails or phishing schemes. Phishing is the creation and use of email and websites designed to mimic legitimate business emails and websites. The most common act is sending an email to a user falsely claiming to be an established legitimate enterprise in an attempt to scam the user into surrendering private information that will be used for identity theft.

The IRS does not initiate contacts with taxpayers via emails. Also, the IRS does not request personal detailed information through email or ask taxpayers for the PIN numbers, passwords, or similar secret access information for their credit card, bank, or other financial accounts.

If you receive an unsolicited email claiming to be from the IRS, forward this message to [email protected]. You may also report misuse of the IRS name, logo, or other IRS property to the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484. You can forward suspicious emails to the Federal Trade Commission at: [email protected] or contact them at www.ftc.gov/idtheft or 1-877-IDTHEFT (1-877-438-4338).

Visit IRS.gov to learn more about identity theft and how to reduce your risk.

Privacy Act Notice

Section 6109 of the Internal Revenue Code requires you to provide your correct TIN to persons (including federal agencies) who are required to file information returns with the IRS to report interest, dividends, or certain other income paid to you; mortgage interest you paid; the acquisition or abandonment of secured property; the cancellation of debt; or contributions you made to an IRA, Archer MSA, or HSA. The person collecting this form uses the information on the form to file information returns with the IRS, reporting the above information. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their laws. The information also may be disclosed to other countries under a treaty, to federal and state agencies to enforce civil and criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism. You must provide your TIN whether or not you are required to file a tax return. Under section 3406, payers must generally withhold a percentage of taxable interest, dividend, and certain other payments to a payee who does not give a TIN to the payer. Certain penalties may also apply for providing false or fraudulent information.


VFW AuxiliaryDirect Deposits

All funds to Departments, Districts, County Councils, and Auxiliaries will be sent only via Electronic Funds Transfer (EFT) (aka ACH / Direct Deposit) from National Headquarters

You will be notified via e‐mail that a deposit has been made into your bank account

File new ACH Authorization form if change bank accounts or bank changes information (name change)

You may find the form ACH Authorization Form on the CD in your Treasurer’s Kit

15


VFW Auxiliary

16

ACH AUTHORIZATION FORM ENTITY NAME _____________________________________________________________ (of Auxiliary, District, County Council or Department as listed on bank account) Federal Identification Number (EIN or FIN) __ __ - __ __ __ __ __ __ __ (as listed on bank records -- 9 digit number) I (we) hereby authorize the Veterans of Foreign Wars of the United States Auxiliary National Headquarters, hereinafter called “National”, to initiate entries to deposit or withdraw funds from our Checking account indicated below. FINANCIAL INSTITUTION (BANK) NAME _____________________________________ BRANCH ______________________________________________________________ CITY ______________________________________ STATE ___________ ZIP ______________ TRANSIT/ABA NO. __ __ __ __ __ __ __ __ __ (9 digit number on bottom of check or deposit slip) ACCOUNT NO. __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ This authority is to remain in full force and effect until National has received written notification from me (or either of us) of its termination in such time and in such manner as to afford National a reasonable opportunity to act on it. NAME (please print) ________________________________ ____________________________ (President) (Treasurer) DAYTIME PHONE NUMBER__________________________ ____________________________ (President) (Treasurer) E-MAIL ADDRESS TO SEND TRANSACTION NOTICE: (please print) ________________________________________________________________________________ SIGNATURE (REQUIRED)___________________________ __________________________ (President) (Treasurer)

DATE________________________ DATE______________________

ATTACH VOIDED CHECK HERE

RETURN COMPLETED FORM TO: VFW AUXILIARY NATIONAL HEADQUARTERS

ATTN: ACCOUNTING 406 W. 34TH ST., 10TH FLOOR

KANSAS CITY, MO 64111


VFW Auxiliary

990‐N ePostcard To file a 990‐N ePostcard Register with the epostcard.form990.org website Respond to the activation email sent during the

registration process Complete and submit the 990‐N ePostcard for an

exempt organization

Go to the website http://epostcard.form990.org Register as a new user

17


VFW Auxiliary

990‐N ePostcard Due within 4 ½ months after the end of the organization’s fiscal year

Section 919 of Bylaws the Fiscal Year End is June 30th 990‐N ePostcard is due by November 15th each year

Information needed to complete the 990‐N ePostcard: Your organization's legal name Any other names your organization uses to do business (DBA name) Your organization’s mailing address Your organization's Employer Identification Number (EIN) Your organization’s name and address of principal officer (Treasurer) Your organization’s annual tax year (7/1 – 6/30) Able to answer the following questions:

Are the gross receipts normally $50,000 or less? Has the organization terminated or gone out of business?

18


VFW Auxiliary

19


VFW Auxiliary

20


VFW Auxiliary

21


VFW Auxiliary

22


VFW Auxiliary

23


VFW Auxiliary

24


VFW Auxiliary

25


VFW Auxiliary

26


VFW Auxiliary

27


VFW Auxiliary

28


VFW Auxiliary

29


VFW Auxiliary

30


VFW Auxiliary

31


VFW Auxiliary

990‐N ePostcard Issues Tax year is incorrect Send letter to IRS requesting to change tax year

Internal Revenue ServiceAttn: EO EntityMS 6273Ogden, UT 84201

32


VFW Auxiliary

33

July 19, 20XX Internal Revenue Service Attn: EO Entity MS 6273 Ogden, UT 84201

To Whom It May Concern: I would like to update the information for my organization's tax year. My

organization’s name is Veterans of Foreign Wars of the United States Auxiliary to [Name of Post] Post No. XXXXX. The Employer Identification Number for this organization is XX‐XXXXXXX. The address for this organization is [Mailing address for your organization]. The tax year end currently on file with the Internal Revenue Service is December 31st. The correct tax year end for this organization is June 30th. I appreciate your assistance with this matter. If you have any questions, you may reach my phone at XXX‐XXX‐XXXX or by mail at our organizations address listed above. We appreciate your assistance with this matter.

Regards, Kimberly Jackson Principal Officer, VFW of the United States Auxiliary to [Name of Post] Post No. XXXXX


VFW Auxiliary990‐N ePostcard Issues

Has the 990‐N ePostcard been filed in past? Look on IRS website for Exempt Organization

Select Check at http://apps.irs.gov/app/eos

34


VFW Auxiliary

990‐N ePostcard Issues Forgot 990‐N ePostcard Password

35


VFW Auxiliary

President’s and Treasurer’s Bonds Per Section 814 of Bylaws Offices of the President and Treasurer must be bonded Surety in a sum at least double the amount of funds and

value of property for which they may be accountable

Bonds cover the office and not the individual

If you have questions about the utilization of a bond, contact the Tallman Insurance Agency at 816‐753‐2345

36


VFW Auxiliary

President’s and Treasurer’s Bonds Secretary inputs the installation report President and Treasurer will receive an e‐mail

indicating that the bond is ready to be purchased Treasurer can then go on‐line and purchase the bond

and print the bond receipt Bond application is on Treasurer’s CD as part of the

Treasurer’s Kit Please note that a bond application is not necessary

to process a bond

37


VFW Auxiliary

38


VFW Auxiliary

39


VFW Auxiliary

40


VFW Auxiliary

41


VFW Auxiliary

42


VFW Auxiliary

Cancer Insurance Cancer Insurance is no longer administered by

National Headquarters AMWINS handles all Cancer Insurance Issues

AMWINSP.O. Box 535007Grand Prairie, TX 75053(877) 853‐4539 8am to 8pm (Eastern), M‐F

43


VFW AuxiliaryCancer Grants

Cancer Grant form available at www.vfwauxiliary.org or on Treasurer’s CD

Only this new Cancer Grant form will be accepted

44


VFW Auxiliary

45

If cancer grant is approved, funds must be deposited within six months or grant is considered forfeited. Revised 08/2015

APPLICATION FOR A CANCER GRANT

Eligibility Requirements: Applicant must be a member of the VFW Auxiliary for one (1) full year. Current dues must be paid before applying for a cancer grant. After twelve (12) months have passed from date of diagnosis or last treatment,

application will not be accepted. A member is allowed two (2) grants during lifetime. Twelve (12) months must elapse between new

diagnosis and/or treatment from date of first grant for a second application to be considered. Continuous treatment which lasts beyond the twelve (12) month period will qualify for a second grant.

Application will be rejected if member has been deceased for longer than 30 days.

Instructions: Member must complete in its entirety the Member’s portion of the application. If the member has deceased, a family member may submit this application with documentation of

proof death such as obituary, doctor’s letter, etc. Physician must complete in its entirety the Physician’s portion of the application. Supporting

documentation will not be considered. Mail completed application to: VFW AUXILIARY

ATTN: CANCER GRANTS 406 W. 34TH STREET, 10TH FLOOR KANSAS CITY, MO 64111

Membership ID No. _________________ Member’s Full Name____________________________________ (as shown on face of membership card)

Auxiliary No.____________ Date of Birth _________________ Phone No. (______)___________________ Street Address ______________________________________City_________________________________ State _________ Zip Code ______________ E-mail Address _____________________________________ Member’s or Power of Attorney’s (attach P.O.A. document) Signature ______________________ Date Signed _________

1. Type of cancer diagnosed? _____________________________________________________________

2. Date diagnosed with this cancer? ________________________________________________________

3. Most recent date of treatment for this cancer? ______________________________________________ ATTENTION DOCTOR: Thank you very much for your cooperation in furnishing information pertaining to the

diagnosis and treatment of cancer for our VFW Auxiliary member. Physician’s Signature _____________________________________ Date _______________________ Physician’s Name ____________________________________ Phone No. (____)____________________ (please print) Address _______________________________ City __________________ State _____ Zip Code ________

This section to be filled out by the Member

This section to be filled out by the Attending Physician


VFW Auxiliary


At each Auxiliary meeting, the Treasurer shall make a report following the reading of the minutes

The Auxiliary Treasurer’s Report shall contain: Balance on hand as of the last report (Beginning Balance) Amount of funds received from all sources since the last report Amount expended since last report Balance on hand (Ending Balance) The report must show all receipts and disbursements in detail,

including the name of the person or organization to whom the check is issued and stating for what purpose

46


VFW Auxiliary

47


VFW Auxiliary

48


VFW Auxiliary

49


VFW Auxiliary

50


VFW Auxiliary


A copy of the Treasurer’s Report goes to the Secretary to be included in the minutes

As per the Auxiliary Order of Business, after the Treasurer’s report it is customary for the Presentation of Bills to be approved to be paid

51


VFW Auxiliary

Retention of Auxiliary RecordsMost accounting records = 6 years Accounts Receivables Accounts Payables Canceled Checks Bank Statements

Great resource Booklet of Instructions in Bylaws (yellow pages)

Paper vs. electronic file keeping

52


VFW AuxiliaryConsolidation of Auxiliaries

Auxiliary whose post number stayed the same Federal identification number (FIN / EIN) that will

continue to be used Must inform bank of any name change Must inform the IRS of a name change

Write letter to IRS on letterhead and send to:Internal Revenue ServiceExempt Organizations DeterminationsRoom 4024P.O. Box 2508Cincinnati, OH 45201

53


VFW Auxiliary

54

July 31, 20XX

Internal Revenue Service Exempt Organizations Determinations Room 4024 P.O. Box 2508 Cincinnati, OH 45201 To Whom It May Concern: I would like to update the information for my organization's Employer Identification

Number. My name is Patricia Smith, Treasurer and principal officer of the formerly

named Veterans of Foreign Wars of the United States Auxiliary to [Name of Post] Post No.

XXXXX. The Employer Identification Number for this organization is XX‐XXXXXXX. The new

name of the organization associated with EIN XX‐XXXXXXX is Veterans of Foreign Wars of

the United States Auxiliary to [New Name of Post] Post No. XXXXX.

Enclosed with this letter is a copy of the Special Order of Consolidation from our parent

organization, the Veterans of Foreign Wars of the United States Auxiliary.

Regards, Patricia Smith Principal Officer, Veterans of Foreign Wars of the United States Auxiliary to [Name of Post] Post No. XXXXX


VFW Auxiliary

Consolidation of Auxiliaries The Auxiliary that no longer exists must

inform the IRS

File final 990‐N ePostcard

55


VFW Auxiliary

Duties of Auxiliary Secretary Per Section 812 of Bylaws – Auxiliary Secretary

keeps in books or files: Copy of current Bylaws Record of all minutes of each meeting

Each page shall be numbered consecutively & provide a space for Trustees to initial

Treasurer’s reports & audit reports must be in minutes Corrections are made in margins

All orders & circulars issued by National or Department for current year

56


VFW Auxiliary

Duties of Auxiliary Secretary A letter file of all correspondence

General correspondence retained for 1 year Policy and rulings are to be maintained permanently

All communications from National or Department shall be read at meetings

Notify offices the names & addresses of elected and appointed Officers

Maintains roll of deceased members with dates of death

Inputs or transmits names of Delegates & Alternates within 30 days of election

57


VFW Auxiliary

Trustees and Audits Per Sections 802 & 804 of Bylaws: Each Auxiliary, County Council and District shall have 3

elected Trustees Trustees shall serve a term of 3 years One Trustee will be elected at the time Officers are elected

each year Each Auxiliary, County Council, and District will have: A First Year Trustee. The First Year Trustee (also known as

Senior Trustee) will serve as the Chairman of the Trustees A Second Year Trustee A Third Year Trustee

58


VFW Auxiliary

Trustees and Audits Duties of Trustees (Sec 814 Bylaws) Properly audit the books and records of the VFW

Auxiliary Treasurer and Secretary Complete the audit and forward a signed copy of

the audit to the Department Treasurer no later than the end of the month following the expiration of each quarterly period

59


VFW AuxiliaryTrustees and Audits

Sign and date all pages attached to record books at the time of the audit

Submit and read the written audit report during a VFW Auxiliary meeting.

60


VFW Auxiliary

Trustees and Audits Verify all expenditures of the VFW Auxiliary and

certify by their signatures to the correctness of each bill before payment may be made

Shall audit the records and accounts of all committees, Officers and members having to do with the receipt and expenditure of the VFW Auxiliary funds and perform such other duties incident to their office as the VFW Auxiliary may direct or the law require 990‐N ePostcard filing, 8822‐B filing, other tax forms

61


VFW Auxiliary

Trustees and Audits See that that the offices of President and Treasurer

are bonded with an indemnity company authorized by National HQ or the Department The bond must be in a sum at least double the amount of

funds and value of property for which, so far as can be anticipated, the President and Treasurer may be accountable

The amount of the bond shall be approved by the body and bond premium paid from their funds

The office of President shall hold the original bond of both offices

A copy of the bond shall be incorporated into the minutes each year.

62


VFW Auxiliary

Trustees and Audits A minimum of 2 Trustees are to attend an

audit Under extenuating circumstances, a pro tem

Trustee can be appointed by the President to audit the books

Should a Trustee resign, move away, etc. the VFW Auxiliary will elect a member to fill the un‐expired term of that particular Trustee

63


VFW Auxiliary

Trustees and Audits Negligence on the part of the Trustees in carrying

out the mandates of Section 814 of the Bylaws, or in attending audits, shall make them individually and collectively responsible, with any others, for any discrepancy

Sec 309 of Bylaws ‐ Any VFW Auxiliary in arrears for failure to bond or to make quarterly audits will be deprived of VFW Auxiliary representation on all levels

64


VFW Auxiliary

Preparing for an Audit Items to have available: Permanent record books of the Treasurer and Secretary The checkbook Any savings books or investments Cash receipts book Receipts and bills Membership records such as Transmittals, MemStats

Listing Report, Monthly Membership Update Report, Monthly Membership Transfers Report, and Monthly Membership Paid Report

65


VFW Auxiliary

Preparing for an Audit

All Treasurer’s Reports given at each meeting Minutes of each meeting Bank Statements along with canceled checks Copy of the most recent audit

Ending balances of previous audit are beginning balances of current audit

Copy of Standing Rules (if applicable) Blank Audit Forms

66


VFW Auxiliary

67

VFW AUXILIARY TO [NAME OF POST] POST NO. ____ DISTRICT ____ DEPARTMENT ____DISTRIBUTION OF RECEIPTS, DISBURSEMENTS, AND CASH BALANCE BY FUND

FOR PERIOD OF ___________________________________________ TO ___________________________________________

CASH BALANCE CASH BALANCEFUND LAST REPORT RECEIPTS DISBURSEMENTS THIS REPORT

General Fund $ $ $ $Dept. & Nat'l Dues $ $ $ $Restricted (i.e. Cancer Insur) $ $ $ $Relief Fund $ $ $ $TOTALS $ $ $ $Other (i.e. Cancer Aid) $ $ $ $Other (i.e. National Home) $ $ $ $Other $ $ $ $TOTALS $ $ $ $Savings Account $ $ $ $Total Balance -- All Funds Including Savings Account $ $ $ $

BANK STATEMENT RECONCILIATIONBank balance as shown on bank statement $Less Outstanding checks: Check Number $

Check Number $Check Number $Check Number $ Subtotal:

Total Amount of Outstanding Checks: $ $Plus Outstanding deposits: Date $

Date $Total Amount of Outstanding Deposits: $

Total Adjusted Bank Balance $THIS IS TO CERTIFY THAT THE BOOKS OF THE SECRETARY TRUSTEES: (sign & date)AND TREASURER HAVE BEEN AUDITED, FOUND CORRECT,AND ALL MONEYS PROPERLY ACCOUNTED FOR.

DATE AUDIT WAS CONDUCTED________________________________________


VFW Auxiliary

Performing an Audit Review and check Treasurer’s book against the checkbook to

ensure all receipts and expenditures are listed Cash receipt book transactions in Treasurer’s book Receipts in Treasurer’s book = deposits Expenditures in Treasurer’s book = checks written

Reconcile Bank Statements Review canceled checks and compare to checkbook and Treasurer’s

book List outstanding checks (checks which have not yet cleared the

bank) by check number and amount List outstanding deposits by date and amount Balance of bank statement + outstanding deposits – outstanding

checks = balance of check book

68


VFW Auxiliary

Performing an Audit Review and check Secretary’s minutes to ensure

that all expenditures other than membership transmittals were either authorized by a motion or are in the VFW Auxiliary’s standing rules.

69


VFW Auxiliary

Performing an Audit Compare Auxiliary dues against National’s reports In the Reporting Center behind login the Auxiliary

Officer’s can run reports for membership: Monthly Membership Update Monthly Membership Transfers Monthly Membership Paid Auxiliary MemStats Listing

Ensure that every member that pays dues shows as paid in National’s reports!

70


VFW Auxiliary

Performing an Audit Trustees must report, not correct, any errors

found (“Findings”) on the audit report or a separate sheet attached to the audit report

71


VFW Auxiliary

Performing an Audit Suggested Tasks for 1st Year Trustee (Chairman)

Review the checkbook against cancelled checks and deposits List outstanding checks by check number & amount; list

outstanding deposits by date & amount for inclusion on audit report form

Reconcile bank statement with the checkbook Reconcile all dues against National membership reports Read totals from previous audit as beginning balances of current

audit Sign reverse side of last checkbook stub, last receipt stub, last

bank statement, and Secretary’s book and Treasurer’s book Review, date, and sign the completed audit form

72


VFW Auxiliary

Performing an Audit Suggested Tasks for 2nd Year Trustee

Review and check the bank statement and cancelled checks to match expenditures

Review and check the deposits and compare with receipts Total all receipts; total all disbursements and calculate new cash

balance Read totals to 1st Year Trustee for incorporation into audit form Ensure that all appropriate tax forms have been filed (990‐N

ePostcard, Form 8822‐B, bingo licensing, etc.) Sign reverse side of last checkbook stub, last receipt stub, last

bank statement, and Secretary’s book and Treasurer’s book Review, date, and sign the completed audit form

73


VFW Auxiliary

Performing an Audit Suggested Tasks for 3rd Year Trustee

Read from Treasurer’s book receipts and expenditures Review Secretary’s minutes for authorization of expenditures

(except for membership transmittals and expenditures authorized by standing rules)

Prepare the audit report form on basis of information from other Trustees

Sign reverse side of last checkbook stub, last receipt stub, last bank statement, and Secretary’s book and Treasurer’s book

Review, date, and sign the completed audit form Mail a copy of the completed audit to the Department Treasurer

after it has been accepted by motion as read at a VFW Auxiliary meeting

74


VFW Auxiliary

Performing an Audit

75


VFW Auxiliary

Performing an Audit Trustees prepare and sign the audit report

The Treasurer does not prepare the audit report A copy of the accepted audit must be given to the

Secretary for incorporation into minutes The audit should be conducted in an environment

conducive to conducting business The President, Treasurer, and Secretary should attend

the audit At the 2nd quarter audit meeting the outgoing Treasurer

and incoming Treasurer should attend the audit

76


VFW AuxiliaryPerforming an Audit

77



78



79



80

VFW AUXILIARY TO [NAME OF POST] POST NO. __(A)__ DISTRICT _(B)___ DEPARTMENT _(C)___DISTRIBUTION OF RECEIPTS, DISBURSEMENTS, AND CASH BALANCE BY FUND

FOR PERIOD OF ____________(D)_______________________________ TO __________________(E)_________________________

CASH BALANCE CASH BALANCEFUND LAST REPORT RECEIPTS DISBURSEMENTS THIS REPORT

General Fund $ 1 $ 12 $ 23 $ 34Dept. & Nat'l Dues $ 2 $ 13 $ 24 $ 35Restricted (i.e. Cancer Insur) $ 3 $ 14 $ 25 $ 36Relief Fund $ 4 $ 15 $ 26 $ 37TOTALS $ 5 = Lines 1+2+3+4 $ 16 = Lines 12+13+14+15 $ 27 = Lines 23+24+25+26 $ 38 = Lines 34+35+36+37Other (i.e. Cancer Aid) $ 6 $ 17 $ 28 $ 39Other (i.e. National Home) $ 7 $ 18 $ 29 $ 40Other $ 8 $ 19 $ 30 $ 41TOTALS $ 9 = Lines 5+6+7+8 $ 20 = Lines 16+17+18+19 $ 31 = Lines 27+28+29+30 $ 42 = Lines 38+39+40+41Savings Account $ 10 $ 21 $ 32 $ 43Total Balance -- All Funds Including Savings Account $ 11 = Line 9+10 $ 22 = Lines 20+21 $ 33 = Lines 31+32 $ 44=Lines 42+43

BANK STATEMENT RECONCILIATIONBank balance as shown on bank statement $ 45Less Outstanding checks: Check Number 46 $ 47

Check Number 46 $ 47Check Number 46 $ 47Check Number 46 $ 47 Subtotal:

Total Amount of Outstanding Checks: $ 48 $ 49Plus Outstanding deposits: Date 50 $ 51

Date 50 $ 51Total Amount of Outstanding Deposits: $ 52

Total Adjusted Bank Balance $ 53THIS IS TO CERTIFY THAT THE BOOKS OF THE SECRETARY TRUSTEES: (sign & date)AND TREASURER HAVE BEEN AUDITED, FOUND CORRECT, 55AND ALL MONEYS PROPERLY ACCOUNTED FOR.

55DATE AUDIT WAS CONDUCTED______________________54__________________

55

Veterans of Foreign Wars of the United States AuxiliarySample Auxiliary Audit Form Instructions

Line DescriptionA Auxiliary NumberB District Number Auxiliary belongs to (if applicable)C Department Auxiliary belongs to D Beginning date of time period covered by audit (i.e. January 1, 20XX)E Ending date of time period covered by audit (i.e. March 31, 20XX)1

2

3

4

5 Sum of lines 1 through 4. Also line #38 from the last audit report.6

7

8

9

10

11

12 Total of all the money received for the General Fund during the audit period.13 Total of all the money received for Department & National dues during the audit period.14

15 Total of all the money received for the Relief Fund during the audit period.16 Sum of lines 12 through 15.17 Total of all the money received for the "Other" Fund listed during the audit period.18 Total of all the money received for the "Other" Fund listed during the audit period.19 Total of all the money received for the "Other" Fund listed during the audit period.20 Sum of lines 16 through 19.21 Total of all money received for Savings. This would include any interest earned.22 Sum of lines 20 through 21. All money deposited during the audit period.

Beginning General Fund balance. Also the ending General Fund balance from prior audit (line #34 from last audit report).Beginning Dept. & Nat'l Dues balance. Also the ending Dept. & Nat'l Dues balance from prior audit (line #35 from last audit report).Beginning Restricted balance. Also the ending Restricted balance from prior audit (line #36 from last audit report).Beginning Relief Fund balance. Also the ending Relief Fund balance from prior audit (line #37 from last audit report).

Beginning balance of Other Funds (i.e. hospital). Also the ending Other balance from prior audit (line #39 from last audit report). May enter 0.00 if Auxiliary does not have "Other" Funds.Beginning balance of Other Funds . Also the ending Other balance from prior audit (line #40 from last audit report). May enter 0.00 if Auxiliary does not have "Other" Funds.Beginning balance of Other Funds . Also the ending Other balance from prior audit (line #41 from last audit report). May enter 0.00 if Auxiliary does not have "Other" Funds.Sum of lines 5 through 8. Also the ending Other Total balance from prior audit (line #42 from last audit report).Beginning balance of Savings. Also the ending Savings balance from prior audit (line #43 from last audit report).Sum of lines 9 through 10. Also line #44 from the last audit report. Beginning cash balance.

Total of all the money received for this restricted fund during the audit period. This money is restricted and will only be paid out for the intention in which it was collected.

Page 1 of 3


Line Description23 Total of all money disbursed from the General Fund during the audit period.24

25 Total of all money disbursed for restricted fund during the audit period.26 Total of all money disbursed from the Relief Fund during the audit period.27 Sum of lines 23 through 26.28 Total of all money disbursed from the "Other" Fund listed during the audit period.29 Total of all money disbursed from the "Other" Fund listed during the audit period.30 Total of all money disbursed from the "Other" Fund listed during the audit period.31 Sum of lines 27 through 30.32 Total of all money disbursed from Savings during the audit period.33 Sum of lines 30 through 31. All money disbursed during the audit period (checks written).34 Sum of line 1 plus line 12 minus line 23.35 Sum of line 2 plus line 13 minus line 24.36 Sum of line 3 plus line 14 minus line 25.37 Sum of line 4 plus line 15 minus line 26.38 Sum of line 5 plus line 16 minus line 27. Should equal the sum of lines 34 through 37.39 Sum of line 6 plus line 17 minus line 28.40 Sum of line 7 plus line 18 minus line 29.41 Sum of line 8 plus line 19 minus line 30.42 Sum of line 9 plus line 20 minus line 31. Should equal the sum of lines 38 through 41.43 Sum of line 10 plus line 21 minus line 32.44

45 Ending bank balance as shown on the bank statement at the end of the audit period.46

47

48

49 Sum of line 45 minus line 48.50

51

52

53 Sum of line 49 plus line 52.

Sum of all outstanding deposits that had not cleared the bank as of the last bank statement during the audit period.

Sum of line 11 plus line 22 minus line 33. Should equal the sum of lines 42 through 43. Ending cash balance of all funds.

Check number of each outstanding check that had not cleared the bank as of the last bank statement during the audit period.Amount of each outstanding check that had not cleared the bank as of the last bank statement during the audit period.Sum of all outstanding checks that had not cleared the bank as of the last bank statement during the audit period.

Date of each outstanding deposit that had not cleared the bank as of the last bank statement during the audit period.Amount of each outstanding deposit that had not cleared the bank as of the last bank statement during the audit period.

Total of all money disbursed for Department & National dues during the audit period. Should equal amount sent to Department Treasurer.

Page 2 of 3


Line Description54 Date the audit was conducted. (i.e. 04/15/20XX)55 Signatures and date of signatures of elected Trustees.

Page 3 of 3


VFW Auxiliary

Questions? Comments?Any feedback you have is appreciated.

You may e‐mail the presenter at [email protected] may e‐mail the general information line at [email protected].

vfw auxiliary · 2016-04-08 · sole proprietorship or form a partnership) 2 does not already have...

Documents