About Perch Base
Perch Base USSVI started as a meeting on April 1, 1995 of nine submarine veterans on the patio of Jim Newman's house. (Jim was the first Base Commander.)
Charitable Donation Information
The national organization of the United States Submarine Veterans Incorporated (USSVI) is incorporated
in the State of Connecticut, is recognized by the IRS as a 501(c)(19) veterans organization with an
IRS Determination Letter documenting the
Section 501(c)(19) status, and is further acknowledged to meet the federal requirement as comprised of at
least 90% membership by members who have served during congressionally designated periods of war.
(Reference: IRS Publication 3386, Tax Guide for Veterans’ Organizations,
page 39.)This War Veteran status allows USSVI*
at both the national and base level to accept donations from individuals who may then take a tax deduction for
their donation to the extent allowed by current IRS rules covering such donations.
Perch Base is established by its Charter and legally is a part, e.g. a "branch," of USSVI and is not a separate independent entity. Note: Membership dues are not tax deductible. (Reference: IRS Publication 3386, Tax Guide for Veterans’ Organizations, page 18.)
As a 501(c)(19) War Veteran organization meeting the purpose requirement (the USSVI Creed) of IRC 170(c)(3), individuals generally may deduct charitable contributions to Perch Base or other organizations up to 30% of their adjusted gross income (computed without regard to net operating loss carrybacks). (Reference: Exempt Organization Select Check Home Page.) The Employer Identification Number (EIN) is required to use the Exempt Organization Select Check. As documented in the IRS Determination Letter, the EIN is 06-1007203.
The latest USSVI IRS Form 990 Tax Return is available for public inspection via the USSVI Home Page by selecting the "Documents" button on the left column and then selecting the "Organization" button on the left column of the next page.
Be sure to follow IRS instructions carefully and/or consult a tax professional.
*NOTE: USSVI periodically re-verifies the 90% War Veteran status. The National Junior Vice Commander Comments in the American Submariner, Volume 2016, Issue 1, page 4, documented the 90% War Veteran status was met.
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