Small Block

Capital Absorption Opportunity · Tax-exempt organizations (26 U.S.C. § 501) · 501(c) Organizations

501(c)(19) Organizations

Definition

Veterans' organizations: posts or organizations of past or present members of the United States Armed Forces, and their auxiliary units, societies, trusts, or foundations, organized in the United States or its possessions, at least 75 percent of whose members are past or present members of the Armed Forces.[2] Congress added the paragraph in 1972 for posts or organizations of "war veterans"[1] and in 1982 replaced that term with past or present members of the Armed Forces.[2]

Federal law

  1. Act of Aug. 29, 1972 (veterans' organizations), Pub. L. 92-418, § 1(a), 86 Stat. 656. Added section 501(c)(19). Official text: govinfo.gov, U.S. Government Publishing Office.
  2. Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, § 354, 96 Stat. 640. Replaced "war veterans" with "past or present members of the Armed Forces of the United States" in section 501(c)(19) (§ 354(a)). Official text: govinfo.gov, U.S. Government Publishing Office.