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DONATIONS
NOTE: The ORDER INFORMATION page states "TAXABLE=N". This refers to SALES TAX. Donations do not require payment of SALES TAX. Donations to the PERCH BASE FOUNDATION are normally tax deductible from INCOME TAX, if you itemize deductions. Donations to the PERCH BASE OPERATIONS FUND are NOT tax deductible from INCOME TAX.
Perch Base Foundation:
Perch Base Operations Fund:
The national organization of the United States Submarine Veterans Incorporated (USSVI) is incorporated
in the State of Connecticut and is recognized by the IRS as a 501(c)(19) veterans organization with an
IRS Determination Letter documenting the
Section 501(c)(19) status. This makes the USSVI a "TAX EXEMPT" organization. Thus, USSVI does not
have to pay taxes, BUT YOUR DONATIONS TO USSVI AND PERCH BASE (including dues and events, such as banquets) ARE
NOT "TAX DEDUCTIBLE". Unfortunately, donations are only deductible if at least 90% of the
membership are members who have served during congressionally designated periods of war. (Reference:
IRS Publication 3386, Tax Guide for Veterans’ Organizations, page 37 (page 39 of 54
of the pdf file).) During 2017, our percentage of war veterans dropped below 90%.
The percentage of war veterans is periodically re-calculated and we may again qualify in the future. Also, there are
legal challenges underway to eliminate the percentage requirement. On the other hand, the standard deduction has
been raised so high that few people itemize their charitable deductions. In 2017, 180 million taxpayers used the
IRS Schedule A for itemizing tax deductions, but in 2018, only 13 million used the itemized form.
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.
Both USSVI National and Perch Base also have CHARITABLE arms that only fulfill charitable purposes. These are recognized by the IRS as 501(c)(3) organizations and ARE TAX DEDUCTIBLE. The USSVI National has the UNITED STATES SUBMARINE VETERANS CHARITABLE FOUNDATION, INC (USSVCF) (IRS EIN 95-4830806) which supports the Brotherhood Fund, General Fund, Memorial Fund, Museum Boat Fund, Scholarship Fund, Library Fund, Building Fund, Kap(SS) 4 Kid(SS) Fund, Legacy Fund, and Commissioning Fund. The ARIZONA SUBMARINE VETERANS PERCH BASE FOUNDATION (IRS EIN 36-4625208) was founded in 2013 and typically provides scholarship funds to dependent sons, daughters and grandchildren of our members in pursuit of a post-high school education.
Perch Base Foundation:
Perch Base Operations Fund:
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