DEPARTMENT OF GEORGIA

VETERANS OF FOREIGN WARS OF THE UNITED STATES

2007 - 2008 Series - General Order No. 2 December 2007

TO ALL POST AND DISTRICTS WITHIN THE JURISDICTION OF THE DEPARTMENT OF GEORGIA

1. The following Department changes/appointments are hereby announced:

5th District Commander:

Al Lipphardt, 6009 Millstone Run, Stone Mountain, Ga. 30087

(H) 770-935-1262 (Cell) 404-680-2891 (W) 404-680-2891

(Fax) 770-931-2400 (E-mail) alipphardt@mindspring.com

Events/Activity Coordinator Chairman:

Ed Irby, 174 Tallspring Dr., Moultrie, Ga. 31788

(H) 229-890-5591 (Cell) 229-891-6084 (E-mail) eirbyvfw@alltel.net

Officer of the Day:

James R. “Rusty” Rogers Jr., 136 Long Pine Drive, Leesburg, Ga. 31763

(H) 229-878-0885 (W) 229-435-0745 (Cell) 229-869-2799

(E-mail) rmrogers136@bellsouth.net or rustyrogers@forkliftsplusinc.com

2. Members in Good Standing: A member who has paid his/her current dues to December 31 is in good standing, and ceases to be in good standing on January 1st immediately following the year for which his/her dues were paid and shall remain in such status until his/her dues are paid for the current membership year. A member not in good standing shall forfeit all membership rights (including any canteen privileges), shall not attend meetings or conventions and shall not participate in Post, District, Department or National functions of any type in anyway. Additionally, any elective officer whose membership is not in good standing by reason of failure to pay current dues to December 31 shall forfeit his eligibility to hold office and said office shall be held to be vacated effective January 1, 2008. Every effort should be made to renew the membership of continuous members and also sign up new and reinstated members prior to January 1, 2008.

3. Tax Returns: An annual income tax return (Form 990) is required of each Post exempt from tax under Section 501(c) of the Code if gross receipts are $25,000 or more.

Gross receipts include income from all sources, including membership dues, liquor or restaurant receipts, etc. Some of this may be “unrelated business income,” in which case filing of Form 990-T may be required. This return must be filed on or before the 15th day of the fifth month after the end of the Department’s accounting period. Requests for extension of time to file may be made by submitting Form 2758, Application for Extension of Time to File. If a Post fails to file the return on or before the due date, or the extended due date, a penalty of $10 for each day the return is late (not to exceed $5,000) is imposed unless it can be shown that the failure to file was due to reasonable cause. All units are alerted to report activities of IRS District Offices in conducting unannounced investigations and/or surveillance of Posts to determine if non- members are being served or using VFW facilities. New Electronic Filing Requirements for Small Tax-Exempt Organizations - Annual Electronic Notice - e-Postcard (Form 990-N):

Small tax-exempt organizations, whose gross receipts are normally $25,000 or less, are not required to file Form 990 or Form 990-EZ. Beginning in 2008, small tax-exempt organizations that previously were not required to file returns may be required to file an annual electronic notice, Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations not Required To File Form 990 or 990-EZ. This filing requirement applies to tax periods beginning after December 31, 2006.

GET YOUR EIN NOW. The Employer Identification Number (EIN) is in this case basically a Taxpayer Identification Number (TIN) serving the same purpose for the organization that your Social Security Number serves for you with the IRS. Every post VFW and LAVFW and each district VFW and LAVFW should apply now for an Employer Identification Number (EIN) – this is not the GEN.

APPLY BY EIN

Toll-Free Telephone Service Taxpayers can obtain an EIN immediately by calling the Business & Specialty Tax Line at (800) 829-4933. The hours of operation are 7:00 a.m. - 10:00 p.m. local time, Monday through Friday. An assistor takes the information, assigns the EIN, and provides the number to an authorized individual over the telephone.

APPLY BY FAX
Taxpayers can FAX the completed Form SS-4 application to their state FAX number (see Where to File - Business Forms and Filing Addresses), after ensuring that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type. If the taxpayer's fax number is provided, a fax will be sent back with the EIN within four (4) business days.

APPLY BY MAIL
The processing timeframe for an EIN application received by mail is four weeks. Ensure that the Form SS-4 contains all of the required information. If it is determined that the entity needs a new EIN, one will be assigned using the appropriate procedures for the entity type and mailed to the taxpayer.

4. By-Laws and Ritual: All officers should obtain current copies of the National By-Laws, Manual of Procedure and Ritual. Copies of the 2008 revised edition of the Congressional Charter, By-Laws, Manual of Procedure and Ritual are available through the VFW Emblem and Supply Department. The 2008 revised edition reflects the amendments adopted by the 108th National Convention which became effective on September 22, 2007.

5. On-line Membership Renewal: As a participating Direct Dues Department, we would like to take this opportunity to inform you of the availability of your Post’s membership to renew their annual dues payment on-line. The procedure is simple and secure. Begin by accessing the VFW Home page at www.vfw.org under MEMBERSHIP, click E-Membership Tools and then click “Renew Annual Membership Dues or Pay Life Membership Fee on Line”. The on-line renewal is quick, easy and secure. The member, after entering their personal information, has the opportunity to choose annual or Life Membership and then complete the process by credit card.

6. National Convention Delegate Registration: Paragraph (d), Section 222 of the National Congressional Charter and By-Laws provides “each” Post shall register, in advance, at least one delegate to the National Convention by the payment of a fee in the amount of ten ($10.00). Posts that did not pay the advance registration fee for the 108th National Convention held in Kansas City, Missouri are reminded that they are delinquent and in arrears. Any such delinquent Post is directed to pay the late registration fee which is $12.00 forthwith. Post check should be forwarded to VFW National Headquarters immediately.

7. Quartermaster Bond: All Post and District Commanders are reminded to have their Quartermaster sufficiently bonded. The bonding form was mailed to all Post Quartermasters in late July. Previous bonds expired August 31, 2007. Post that have their Quartermaster bonded through someone else other than National must notify the Department by sending proof of bonding. In return, it will be credited to the Post Community Activity Report.

Trustees Report of Audit: Attention of Post Commander is directed to Section 218 Manual of Procedure, Duty of Trustees. Trustees report of Audit must be completed by the Trustees in detail, at the close of each quarter. Commanders are reminded that all funds are to be under the custody and control of the Post Quartermaster. Post funds, such as the Canteen Manager, Bingo Chairman or Committee Chairmen are responsible to the Post Quartermaster to maintain accurate records and accounts and should be properly bonded. Post Trustees are to ensure that the financial records of these special funds are also audited in the same manner as the other accounts of the Post Quartermaster.

Post Dues Reserve: Attention is directed to Section 218, Manual of Procedure, which mandates Post Quartermasters to maintain a dues reserve fund to which shall be credited not less than on-half of the Post’s part of the current year’s (2008) dues paid by each member prior to July 1, 2008, including Life Membership per capita taxes received from the National Organization. This does not apply to dues paid by the Post. No Post Quartermaster shall disburse, nor shall an obligation be incurred against this fund until after July 1, 2008, at which time it shall be transferred to the Post General Fund and be available for expenditure.

10. VFW Cap: Attention of Commanders at all levels is directed to action of the National Council of Administration prohibiting the wearing of VFW sport caps and/or western style caps at VFW meeting in place of the regulation cap of the VFW official uniform as set forth in Section 803 of the National By-Laws and Manual of Procedure and implemented in General Rule 13 of the Ritual of the Veterans of Foreign Wars of the U. S. This prohibition is in accordance with The General Rules of the Ritual which provide only for the wear of the official VFW cap at VFW meetings. It also should be noted that Rule 13 of the General Rules of the Ritual of the Veterans of Foreign Wars of the U. S. reads, in part: “…official caps shall not be worn during luncheons, banquets, or other meals…” (Underlining added for emphasis)

11. Alcoholic Beverages: Attention of Post Commanders is directed to the Commander-in-Chief’s decision in response to questions raised concerning alcoholic beverages in the Post meeting room during the Post meeting as set forth below:

It is held to be objectionable and contrary to accepted rules of order and proper decorum implicit in the ritual of the VFW to permit alcoholic beverages in the Post meeting room during the Post meeting. Accordingly, the presence, dispensation and/or consumption of alcoholic beverages in the Post meeting room during the Post meeting is completely unacceptable and any such practice known to exist shall be terminated.

12. Relief Fund: Post Quartermasters are reminded to maintain a relief fund, which shall be credited with the net proceeds of all sales of Buddy Poppies and such other monies as may be solicited or donated for veterans relief purposes. Expenditures from the relief fund shall only be made for the purposes outlined in Section 704 of the Manual of Procedure.

13. Admission Fees and Dues: A $1.00 new member admission fee is to be collected by Posts for all new members (including new Life Members) recruited July 1, 2007 to June 30, 2008. DO NOT SEND THE NEW MEMBER FEE TO DEPARTMENT HEADQUARTERS MONTHLY. Department Headquarters will bill all Posts for the new member admission fee in May 2008 for new members recruited July 1, 2007 – April 30, 2008 and again in July 2008 for new members recruited May 1, 2008 – June 30, 2008.

14. Outstanding Checks: If you receive a check from Department Headquarters, please deposit it immediately. Your immediate attention in this matter will be greatly appreciated.

15. Officers Name and Address Changes: Changes in names, addresses and telephone numbers of Post, District and Department Officers must be reported immediately to National and Department Headquarters.

16. Reporting of Address Changes/Deceased Members: Post Quartermasters must report all members changes directly to VFW National Headquarters. This is important to ensure that members receive their dues notices, other VFW mail and to preclude unnecessary return postage fees by Department and National Headquarters. Post Quartermasters are encouraged to report members address changes and deceased members via Internet to National. Website is www.vfw.org - Click on Membership, click on E-Membership Tools. If you have no access to Internet then please report changes promptly by mailing Part 3, Status Change, of the Renewal Form directly to VFW National Headquarters. ALSO PLEASE CONTINUE TO REPORT DECEASED MEMBERS TODEPARTMENT HEADQUARTERS SO THAT THEY CAN BE PUBLISHED UNDER TAPS IN THE GEORGIA VFW NEWS. Reporting to Department Headquarters can be by telephone, e-mail, fax or letter.

17. District Meeting Attendance: Section 218 of the National By-Laws and Manual of Procedure, Veterans of Foreign Wars of the United States, states in part: “He” (Post Commander) or his representative, shall attend all regularly called District Convention or District Meetings. Failure without just cause to perform this duty shall result in removal from office. This and all other provisions of the National By-Laws and Manual of Procedure will be enforced.

18. Council of Administration Attendance: The District Commander is an “exofficio” member of the Council of Administration and is installed into that office. The District Commander is a state officer and attendance is not optional. Section 418 specifically stipulates that: “A District Commander who absents

himself without valid excuse for two (2) consecutive meetings of the Department Council of Administration may be removed from office by the Department Council of Administration.

19. Buddy Poppy: Please order your poppies early. National must have at least a three to four week notice before your campaign to insure delivery. Cost is $105.00 per 1,000, minimum order 500. All other Poppy supplies must be purchased through National VFW Emblem and Supply Department.

20. Dues Notice: Dues Renewal Notice is scheduled for mailing to all unpaid members on or about December 15, 2007 and February 15, 2008. Post membership Teams should personally contact these members to encourage them to pay their dues by sending payment in envelope provided or paying the Post Quartermaster.

21. Inspections: A thorough program of Post inspection is necessary to ensure compliance with National and Department By-Laws and directives. Deputy Inspectors shall make every effort to inspect every Post under their jurisdiction on an annual basis and correct such discrepancies as may be disclosed.

22. Program Supporting: All are asked to support and participate in both National and Department fund raising projects. Monies from these programs are used to help support the necessary programs offered by the VFW.

23. VFW/LAVFW National Community Service and VFW Legislative Conference: The annual National Community Service and VFW Legislative Conference will be held in Washington, D. C. March

2 – 5, 2008.

24. Meetings: Mid-Winter Meeting - February 15 - 17, 2008 Awards Banquet, Saturday

State Convention - June 12 - 15, 2008

25. Department Holiday Closings: December 24 – 28, 2007; and January 1, 2008.

26. Charter Cancellation: In accordance with the provisions of Section 211 of the National By-Laws, the charter of the following Posts are hereby canceled and the Posts declared defunct. National Special Order Nos. 26, 27, and 28 dated September 17, 2007 announced the charter cancellation of Douglas County Post No. 10798 - Douglasville; Pickens County Memorial Post No. 1228 – Jasper; and

McCoy Borders Post No. 5279 – Commerce.

27. General Order Information: To be read at a regular meeting and filed. It has come to our attention while visiting Posts throughout the State, that some Post Commanders are not reading the General Order from Department Headquarters at their meetings. The information is for all members and it is the responsibility of the Commander to insure that it is relayed to the membership.

BY ORDER OF

DEAN E. SMITH

STATE COMMANDER

OFFICIAL:

Albert R. Spears

Adjutant/Quartermaster