SUSPENSE: NLT 30 September (annually) if the reporting MOWW sub-element's (e.g., chapter, region) tax year is 1 July-30 June, or NLT 60 days after the end of each tax year (annually) if the sub-element's tax is other than that just described, submit an online MOWW Fm 9, "IRS Reporting Certification," using the MOWW website and email a copy of the IRS confirmation email indicating the IRS accepted the sub-element's online “ePostcard” (or IRS Form 990) filing to the MOWW Treasurer General at email@example.com
ALWAYS REFER TO THE INTERNAL REVENUE SERVICE AND
THE MILITARY ORDER OF THE WORLD WARS WEBSITES
FOR THE MOST CURRENT INFORMATION
CERTIFICATION: By submitting this form online, the undersigned officers certify: a.) the sub-element (e.g., chapter) completed an Annual Financial Review using MOWW Form 21, b.) the sub-element has adequate permanent records of all income and expenses for the fiscal year listed, and; c.) such documents are maintained in the sub-element's permanent files
A. Organizational Information
Submitter Tax Year (e.g., 1 Jul-30 Jun, or 1 Jan-31 Dec, or whatever tax year is applicable):
NOTE: the MOWW fiscal year is from 1 January through 31 December, annually. Your organization may have a different fiscal year. Enter the correct dates for your organization.
B. Membership Composition (Select "Yes" or "No")
Are at least 75 percent of the MOWW sub-element (e.g., Chapter, Region, etc.) members (as appropriate) past Or present members of the United States Armed Forces?
Are at least 97.5 percent of MOWW sub-element (e.g., Chapter, Region, etc.) members (as appropriate):
Present or former members of the United States Armed forces, and members of university Reserve Officer Training Corps (ROTC) programs, or
Cadets (i.e., students in college or at Armed Service academies), or
Spouses, widows, widowers, ancestors or lineal descendants of individuals referred to in 2a. or 2b. above?
C. Gross Receipts (Select "Yes" or "No")
Did the MOWW sub-element (i.e., Chapter, etc.) gross ≥$50,000 in receipts during the tax year being reported?
If the answer to question "C" above is “no,” was an IRS Form 990-N (“e-Postcard”) filed online?
If the answer to question "C" above is “yes,” was the appropriate IRS Tax Form 990 filed?
D. Annual Financial Review (Select "Yes" or "No")
NOTE! Please use MOWW Fm 21, "Annual Financial Review."
Did the MOWW sub-element (i.e., Chapter, etc.) conduct an annual financial review for the last MOWW Fiscal Year (i.e., 1 July-30 June) in accordance with MOWW Bylaws and policy, and is a signed MOWW Form 21, “Annual Financial Review,” documenting this fact retained in the chapter's, etc., permanent financial records?
E. Officer Certification (Select "Yes" or "No")
Have all duly-elected officers and chapter, etc., Companions been sworn in using the applicable Oath of Office form, i.e., MOWW Form 2 (Individual Oath of Office) or MOWWW Form 3 (National Oath of Office), and is (are) that (those) signed form(s) retained in the chapter's, etc., permanent records?