A veterans’ post or organization must meet the following requirements to be exempt under section 501(c)(19):

1. It must be organized in the United States or any of its possessions
2. At least 75 percent of its members must be past or present members
   of the United States Armed Forces
3. At least 97.5 percent of its members must be: 
   • present or former members of the United States Armed Forces,
   • cadets (including only students in college or university ROTC programs
     or at Armed Services academies) or
   • spouses, widows, widowers, ancestors, or lineal descendants
     of individuals referred to in the first or second bullet
4. It must be operated exclusively for one or more of the following purposes:
   • to promote the social welfare of the community (e.g., 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 United States Armed Forces and
     their dependents - and the widows and orphans of deceased veterans
   • to provide entertainment, care, and assistance to hospitalized veterans or
     members of the United States Armed Forces
   • to carry on programs to perpetuate the memory of deceased veterans and members of the United States Armed Forces and comfort their survivors
   • to conduct programs for religious, charitable, scientific, literary or educational purposes
   • to sponsor or participate in activities of a patriotic nature
   • to provide insurance benefits for members or their dependents or
   • to provide social and recreational activities for members
5. No part of its net earnings may inure to the benefit of any private shareholder or
   individual.