An 800 phone number is available for American Legion posts to contact the Internal Revenue Service with questions regarding Employee Identification Numbers. Legion posts can call the IRS’s Business and Specialty Tax Line at (800) 829-4933 from 7:00 a.m.–10:00 p.m. local time (Pacific Time for Alaska and Hawaii), Monday through Friday.
Hundreds of small American Legion posts and American Legion Auxiliary units stand to lose their tax-exempt status if they have not filed Form 990N with the Internal Revenue Service by Oct. 15 or have not filed any other 990s for three consecutive years, regardless of their annual revenues and expenses. Those entities that have not filed a 990 for a number of years may find that their Employer Identification Numbers (EIN) have been removed from the IRS system. In that case, according to American Legion National Judge Advocate Philip B. Onderdonk, posts are strongly urged to file a form SS-4 and apply for a reinstatement or new number.
Posts that lose their tax-exempt status can appeal to the Department of Treasury with a letter of justification for not obeying the law. The secretary of the Treasury has discretion to grant tax-exempt status. The filing requirement, previously unnecessary for entities with $25,000 or less in annual revenue, is imposed as part of the Pension Protection Act of 2006.
A listing of American Legion entities at risk of losing tax-exempt status as of June 30, 2010, was posted by the IRS on the Web.