To be exempt under Internal Revenue Code 501(c) (19), an organization must be either:
(A) a post or organization of past or present members of the United States Armed Forces (USAF)
(B) an auxiliary unit or society of such post or organization, or
(C) a trust or foundation for such a post or organization.
- It must be operated exclusively for one or more of the following purposes.
- To promote the social welfare of the community (i.e., to promote the common good and general welfare of the people of the community).
- To assist disabled and needy war veterans and members of the USAF and their dependents, and the widows and orphans of deceased veterans.
