Marine Corp League Insurance Rider
Procedure to Obtain Employer Identification Number (EIN)

An Employer Identification Number (EIN) is also known as a Federal Tax Identification Number, and is used to identify a business entity.

To obtain an EIN for your detachment click the following site: http://www.irs.gov

When the home page of this site comes up click on Businesses (Upper left of the page) and then click on Employer ID Numbers (Left side of the page) .  Follow the instructions to apply on line.

When you receive your number advise National Headquarters and the Department of Pennsylvania Judge Advocate

IRS Form 990-N Filing Information

Two Important Reminders to all Detachment Paymasters:

  1. Now that FY 2012 (30 June 2013) has ended this is a reminder that your Form 990-N is due at IRS no later than the 15th day of November 2013.  (Due every year no later than the 15th day of the 5th month after the close of your tax year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.
  2. Once you have submitted your IRS Form 990, 990EZ or 990-N (whichever is required to be filed with the IRS) you are further reminded that in accordance the Marine Corps League Administrative Procedures, Section 800, you must annually file with National Headquarters a true and complete copy of your Form 990, 990EZ or 990-N as appropriate no later than the due date of the filing by IRS rules and regulations, normally by November 15 following the end of the fiscal year of June 30, unless an extension has been requested.

Your 990 report will be utilized by National Headquarters to update the annual report required by National's Group Exemption filing requirements to the IRS.  Failure to file the appropriate 990 report to IRS and updating National's annual filing will subject your detachment to the loss of its exempt non-profit status.


A copy of the 990, whatever form, should be mailed directly to the MCL Headquarters address and the information will be directed to the appropriate person for updating of the annual report to IRS for those subsidiary units filing under our Group Exemption Number.  In the case of the Form 990-N that particular filing can be forwarded to MCL  National Headquarters electronically, Attn: Adjutant/Paymaster.
 


Instructions for Filing IRS Form 990-N (e-Postcard)

Most small tax-exempt organizations whose annual gross receipts are normally $50,000 or less ($25,000 for tax years ending after December 31, 2007 and before December 31, 2010) are required to electronically submit Form 990-N, also known as the e-Postcard, unless they choose to file a complete Form 990 or Form 990-EZ instead. 


If you do not file your e-Postcard on time, the IRS will send you a reminder notice. There is no penalty assessment for late filing the e-Postcard, but an organization that fails to file required e-Postcards (or information returns – Forms 990 or 990-EZ) for three consecutive years will automatically lose its tax-exempt status. The revocation of the organization’s tax-exempt status will not take place until the filing due date of the third year.


The e-Postcard is due every year by the 15th day of the 5th month after the close of your tax year. For example, if your tax year ended on December 31, the e-Postcard is due May 15 of the following year. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. You cannot file the e-Postcard until after your tax year ends.



How to File

 Enter the following address into your Internet browser: http://epostcard.form990.org.  When you access the system, you will leave the IRS site and file the e-Postcard with the IRS through our trusted partner, Urban Institute. The form must be completed and filed electronically. There is no paper form.


NOTICE: If you are a subordinate organization, be sure to use your own employer identification number (EIN). Do not use the EIN of your parent organization or another subordinate organization.


This system automatically generates the 990-N (e-Postcard) for the organization’s most recently ended tax period and will not allow the filing of a prior year e-Postcard. Although filing a prior year e-Postcard is not required by the IRS, a prior year e-Postcard may be filed for a fee through other IRS approved online providers.


STEP 1: Register as a New User

To file Form 990-N (e-Postcard), you must register and obtain a login ID. Click the link above to request a login ID. If you already have a login ID, either recently created or from a previous year, go to Step 2


STEP 2: Create your Form 990-N (e-Postcard)

Once you have a login ID, you can access the system and create your e-Postcard. Click the link above to begin the process. (Note: You login ID is normally your unit EIN. You will create your own password. As a suggestion you should record your password in your file of 990-N’s for yours or your successor’s future use.)


STEP 3: Submit your Form 990-N (e-Postcard)

Once you complete your e-Postcard, click the "Submit Filing to IRS" button.



Information You Will Need To File the e-Postcard

The e-Postcard is easy to complete. All you need is eight items of basic information about your organization.They are:

  • Organization’s legal name – An organization’s legal name is the organization’s name as it appears in the certificate of incorporation or the organization’s application for Federal tax-exempt status, unless a request was previously submitted to the IRS to have the name officially changed.
  • Any other names your organization uses – If the organization is known by or uses other names to refer to the organization as a whole (and not to its programs and activities); commonly referred to as Doing-Business-As (DBA) names, they should be listed.
  • Organization’s mailing address – The mailing address is the current mailing address used by the organization.
  • Organization’s website address (if you have one).
  • Organization’s employer identification number (EIN) –
    • Every tax-exempt organization must have an EIN, sometimes referred to as a Taxpayer Identification Number (TIN), even if it does not have employees. The EIN is a unique number that identifies the organization to the Internal Revenue Service. Your organization would have acquired an EIN by filing a Form SS-4 prior to requesting tax-exemption. The EIN is a 9-digit number and the format of the number is NN-NNNNNNN (for example: 00-1234567).
    • If you do not know your EIN, you may be able to find it on the organization’s bank statement, application for Federal tax-exempt status, or prior year return.
    • Please note that the EIN is not your tax-exempt number. That term generally refers to a number assigned by a state agency that identifies organizations as exempt from state sales and use taxes.
  • Name and address of a principal officer of your organization – Usually president, vice president, secretary, or treasurer – often specified in the organization’s by-laws.
  • Organization’s annual tax year – Like any taxpayer, exempt organizations must keep books and reports and file returns based on an annual accounting period called a tax year. A tax year is usually 12 consecutive months that can be either calendar year or fiscal year and is often specified in the organization’s by-laws.
  • Answers to the following questions:
    • Are your gross receipts still normally $50,000 or less?
    • Has your organization terminated or gone out of business?
Marine Corps League License Plates

The Department of Pennsylvania is accepting applications for the Pennsylvania Marine Corps League Specialty License Plate. 

For your convenience, a copy of the new application form can be downloaded in PDF format by clicking here.  

Only form MV-904SP (7-17) can be used.  This is the ONLY form that will be accepted.   Do Not Use ANY previous versions, such as of MV-904SP (2-08) OR MV-904SP (9-14) or MC-904SP (10-15).



Specialty Registration Plate Application Check List


  • You must be a current member of the Marine Corps League or Auxiliary. Your membership will be confirmed during the application process.
  • You will be issued the next number in the sequence unless you select the Personalization option, complete Part D and pay the additional ($104.00) fee.
  • Read the Application form and fill in the appropriate blocks. Section by section instructions:
    • Section A:  Complete all parts including Vehicle Information and Your Information.  Incomplete entries will delay processing by PENNDOT.
    • Section B:  Enter your Detachment Name.  
    • Enter your Detachment Number next to the Detachment Name.
    • Include your MCL ID Number from your League membership card.
    • The Department will verify the Applicant’s membership in good standing.
    • Section C:  This section will be completed by the Department.
    • Section D:  This section can be left blank unless you select the personalization option. If this is selected, follow the directions to personalize your plate and complete this section.
    • Section E:  Sign and date the application in ink. Unsigned applications will be returned.
  • Make your check payable to the MARINE CORPS LEAGUE of PA, INC.
  • Send one check in the amount of $35.00 for each plate, plus $2.00 for each extra registration card.
    ** If selecting Personalization, the fee is $139.00 for each plate, plus $2.00 for each additional card. 
  • Don’t forget to sign your check.
  • Mail application form and check to:

    MARINE CORPS LEAGUE OF PA
    ATTN:  MCL LICENSE PLATE PROGRAM
    P. O. BOX 6687
    HARRISBURG, PA 17112

Processing to the Department of Transportation, then to the Bureau of Corrections to manufacture the plate takes approximately six weeks from date of mailing to the Department of Transportation. 

Applications are verified and forwarded to PENNDOT as they are received.  Applications sent directly to PENNDOT or the Bureau of Motor Vehicles will be returned without processing.

Email questions regarding the status of your application to: marine1975@comcast.net.

Military Funeral Honors

The U.S. Department of Defense is initiating a new program, Honoring Those Who Served, to improve the provision of military funeral honors to eligible veterans. Historically, the Department of Defense provided military funeral honors when resources were available to do so. We now plan to provide appropriate honors responsive to all requests for eligible veterans' funerals.



This Military Funeral Honors Kit is designed to help you assist families of eligible veterans in making funeral honors arrangements. We have established a toll-free number, l-877-MIL-HONR (1-877-645-4667), for your use in locating Military Service points-of-contact for funeral honors.



Also, because you and the family members you help often have questions about military honors and veterans' benefits, we have placed information on a new web site, www.militaryfuneralhonors.osd.mil.



Requirements for Burial Details at the Indiantown Gap National Cemetery


  • 1. Any Veterans Organization who desires to serve as an honor detail must first write a letter to the Secretary of The Pennsylvania War Veterans Council stating they are interested in serving as an honor guard at the National Cemetery. Once these letters are received they are date stamped and filed and as the need arises the organizations are called in the order in which their requests were received and filed.
  • 2. At the inception of this program, The Pennsylvania War Veterans Council went on record to allow the Lebanon VFW honor guard to perform the detail. The Lebanon VFW will notify the Secretary of the PWVC when they desire relief. When this relief is called for the Secretary will then notify the next organization in line as stated in paragraph 1.
  • 3. Honor details must perform the ceremony as described appropriate service in the Drill and Ceremonies manuals to include properly folding the flag and presenting it to the next of kin. All members of the detail must be uniformly attired.
  • 4. All details are required to serve a minimum of one week and be at the National Cemetery from 9:00 a.m. to 4:00 p.m., Monday through Friday.
  • 5. Individuals cannot apply to serve, only organized veteran units will be accepted.
  • 6. Each organization must submit the dates and hours spent at the National Cemetery at the end of their respective work week to the Secretary of the PWVC who in turn will have then information verified with the Cemetery Director by the Department of Veterans Affairs who then will process a voucher for payment. Payment will be made on a monthly basis. All payments will be made to the order of the sponsoring organization, not to an individual.
  • 7. Honor details should consist of at least 5 members. If at all possible, 2 color bearers and 3 riflemen. If no bugler is obtainable, the tape playing taps may be used over the cemetery's sound system.


Memorandum For Secretaries of the Military Departments

ASSISTANT SECRETARY OF DEFENSE
4000 DEFENSE PENTAGON
WASHINGTON, D.C. 20301-4000
Dec 10, 1999



SUBJECT: Military Funeral Honors Policy Memorandum


This memorandum contains Department of Defense policy guidance on Military Funeral Honors for veterans. Section 578 of the National Defense Authorization Act for Fiscal Year 2000 requires the Department of Defense t6 provide Military Funeral Honors to all eligible veterans, upon request, beginning January 1, 2000. This section also provides certain authorities to the Secretaries of the Military Departments to support this mission. The new statutory and Departmental requirements are outlined in this policy memorandum.

Commanders at all levels recognize the importance of paying final tribute on behalf of a grateful Nation to honor our Nation's veterans. This memorandum institutes Department-wide the policies to implement the requirements of Section 578 of the National Defense Authorization Act for Fiscal Year 2000 as commanders respond rapidly and sensitively to requests for military funeral support. Honoring requests for Military Funeral Honors reflects the personal pride and esteem placed on Military Service and displays military professionalism to the Nation and the world.



The provision of Military Funeral Honors is designated a total force mission. Both active and reserve forces may perform this mission.



General Policies:


  • The Military Services shall assign responsibility for the coordination and delivery of Military Funeral Honors to a single office at the Headquarters level. This office will be known as the Service Honors Coordinator. The Service Honors Coordinator may further assign responsibility for the delivery of Military Funeral Honors to designated offices on a regional basis. The offices with regional responsibilities will be known as the Regional Honors Coordinator.
  • Upon the request of the next of kin, authorized representative, or funeral director on behalf of the next of kin, the headquarters or Regional Honors Coordinator will coordinate the provision of funeral honors to an eligible beneficiary. The requester should normally not have to make more than one call for this purpose. The parent Service of the deceased veteran shall assume full responsibility for coordination of funeral honors support until completion of the ceremony. Requests made to the Service/Regional Honors Coordinator shall be coordinated with the funeral director, other Military Services and other authorized providers, as appropriate.
  • The funeral honors ceremony shall, at a minimum, consist of the folding and presentation of the American flag and the playing of Taps. At least two uniformed military persons, in addition to a bugler, if available, shall perform the ceremony. One of the uniformed military persons shall be a uniformed military representative of the parent Service of the deceased veteran and shall present the flag to the family or other appropriate individual.
  • The Military Services may provide additional elements of honors and may use additional uniformed military persons or other authorized providers who volunteer to augment the Funeral Honors Detail for this purpose. In order to be considered an authorized provider for purposes of this paragraph, the group seeking to participate in funeral honors ceremonies, which are conducted on behalf of the Secretary of Defense, must be trained and shall be approved for this purpose by the Secretary of the Military Department or designee's. These volunteers are considered Government employees for the purposes of tort claims and workers compensation.
  • For the playing of Taps, a bugler is preferred, either military or civilian. Bugler support may be contracted or voluntary. If none is available, the detail may play a quality recording of Taps. The commander responsible for the deployment of funeral honors teams must ensure the quality of the recording of Taps and provide the funeral honors detail the audio equipment if adequate audio equipment is not otherwise available for use at the funeral.
  • The Military Departments will establish procedures and protocols for the conduct of the funeral honors ceremony. They shall also ensure personnel selected for funeral details are appropriately trained and equipped to accomplish the funeral honors ceremony in a dignified and respectful manner, and shall institute a system of quality control for this purpose.
  • The Secretaries of the Military Departments may provide support for other authorized providers who volunteer to participate in a funeral honors detail conducted on behalf of the Secretary of Defense and who are not members of the Armed Forces or employees of the United States. This support includes transportation or reimbursement for transportation, expenses, material, equipment and training for veterans organizations and other authorized providers who perform Military Funeral Honors. Policy to implement this provision of law will be published at a later date.


Policies Regarding the Use Reserve Forces:


  • Members of the Ready Reserve may volunteer to perform funeral honors or the preparation for such honors as a Federal function. Such duty shall be with the consent of the member and may be in a paid or unpaid status. Pay, allowances, compensation, travel and transportation expense reimbursements, when authorized, shall be paid from funds appropriated to the Department of Defense and paid in accordance with the applicable chapters of title 37 U.S.C.
  • Pay, allowances, compensation and service credit for Ready Reserve members depend on the duty category in which the member is performing funeral honors and the preparation for such honors. Funeral honors and the preparation for funeral honors may be performed by members of the Ready Reserve in one of the following duty categories as described in DoD Instruction 1215.19 "Uniform Reserve, Training and Retirement Category Administration," March 14, 1997: Active duty other than for training; full-time National Guard duty other than training duty; or Funeral Honors Duty as specified in section 12503 of title 10, U.S.C. or, in the case of members of the Army National Guard of the United States and the Air National Guard of the United States, in section 115 of title 32, U.S.C.
  • The duty category in which funeral honors and the preparation for funeral honors are performed shall be determined by the Secretary concerned, but in no case may the performance of funeral honors or the preparation for such honors be considered a period of drill or training. Ready Reserve members performing funeral honors shall be entitled to medical and other benefits authorized for the duty status in which they perform such honors. Members of the Ready Reserve in Funeral Honors Duty status under 10 U.S.C. § 12503 or 32 U.S.C. § 115 shall be entitled to benefits under 10 U.S.C. § 1074a.


Reporting Requirements:


  • Section 1491 of title 10 U.S.C. requires the Department to submit an annual report to Congress on items pertaining to the Department's delivery of Military Funeral Honors. The Military Departments shall submit the specified data on Military Funeral Honors to the Defense Manpower Data Center by November 1 of each year. Electronic access, with a password, to the required data is available at: http://www.dmdc.osd.mil/taps/owa/taps.main.login
  • Definition: For the purposes of this policy memorandum, the term "veteran" means a decedent who served in the active military, naval, or air service (as defined in 38 U.S.C. § 101(24)) and who was discharged or released from the military under conditions other than dishonorable. This also includes a member or former member of the Selected Reserve described in: 38 U.S.C. § 23O1(f). The Services may deny funeral honors if the member was discharged or released from Military Service under dishonorable conditions. Additionally, in accordance with 10 U.S.C. § 985, the Services shall not provide honors at the funeral of any individual convicted of a capital offense under Federal or state law for which the person was sentenced to death or life imprisonment without parole.
Waiver Authority:


  • The Secretary of Defense may waive the Military Funeral Honors requirement if it is considered necessary to meet the requirements of war, national emergency, contingency operation or other military requirements. Authority to grant this waiver will not be delegated below the level of Under Secretary of Defense. Before or immediately after a waiver is granted, the Secretary will send a notification of the waiver to the Committees on Armed Services of the Senate and House of Representatives.
  • The policy delineated in this memorandum is effective January 1, 2000 and supersedes existing policy of DoDD 1300.15 "Military Funeral Support," September 30, 1985. The Military Departments shall forward copies of their implementing guidance by December 20, 1999. The Department of Defense will incorporate the guidance in this memorandum into the revision of DoDD 1300.15 "Military Funeral Support," September 30, 1985.


Request widest dissemination of this document to ensure Department-wide compliance. My point of contact for this matter is Captain Steve Whitney who may be reached at (703) 614-3112.

/s/ Alphonso Maldon, Jr.