THE TAX EXEMPT STATUS of MOPH
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THE TAX EXEMPT STATUS of MOPH Lately a number of queries have been raised as to the IRS tax exempt status of the Military Order of the Purple Heart. Some merchants have not allowed MOPH fund raising events (Viola drives and others) because the Chapter of Department did not meet the IRS tax exempt requirement of the business to be a 501(c)3. The tax exempt status of MOPH is established under two codes of the IRS: IRC 501 (c) (19), Veterans’ Organizations, and IRC 170 (c) (3), Contributions to Veterans’ Organizations. But it is only the IRC 170 (c) (3) designation that allows MOPH to receive tax deductible contributions from individuals and businesses. MOPH, including its Chapters and Departments, meets the critical qualifiers for the IRC 170 (c) (3) tax exemption designation such as: location in the US; no part of its earnings inures to the benefit of any private individual; and at least 90% of its members are war veterans and the remaining 10% either veterans, cadets or spouses, widows, or widowers of war veterans. If asked by a business or merchant as to the tax exempt status of an MOPH Chapter or Department, provide the information that the MOPH is a Veterans’ Organization under the provisions of IRC 170 (c) (3) of the US Tax Code. The MOPH web site (www.purpleheart.org) includes a letter from the Internal Revenue service specifically confirming the tax exempt status of MOPH under IRC 170 (c) (3). MOPH is also preparing a formal receipt letter that Chapters and Departments can download from the MOPH web site and use in acknowledging any contributions.