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