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(Non-Voting)

Accepted Order of Business —
1.    Call to Order
2.    Advancement of Colors (optional)
3.    Prayer
4.    Pledge of Allegiance to Flag
5.    National Anthem or other patriotic song
6.    Preamble to the Constitution of the American Legion Auxiliary
7.    Roll call of officers
8.    Reading and approval of minutes of previous meeting
9.    Treasurer's Financial Report
10.   Initiation of candidates (quarterly, biannually, or annually, as is the Unit custom)
11.   Reports of:
             President
             Secretary
             Executive Committee
             Membership Committee
             Standing Committees
             Special Committees
12.    Reading of communications, including those from National, Department and District officers
13.    Unfinished business
14.    New business
15.    Election and installation of officers
16.    Announcements
17.    Program - educational and entertaining (optional)
18.    Adjournment of business meeting
19.    Retirement of Colors (optional)

Monthly Program Activities — Make a plan for the year's activities and projects.

Duties of the Unit Secretary
It shall be the duty of the Secretary to record the proceedings and transactions of all the meetings of the Unit; to act as custodian of all books, papers, and records; to keep a record of names and addresses of the members, showing the source of their eligibility; to send out such notices as are directed by the President; to process the correspondence of the Unit; to keep on file in a comprehensive manner copies of all the correspondence sent and received; and perform such other duties as shall be required of her by the President.  Unit Handbook Part 1 & Part 2 (2007), Page 42
   
Secretary, your duties are those of administrative and the promptness and discretion with which you meet your responsibilities will contribute to the success of this Unit.   Charge from Installation, Unit Handbook Part 1 & Part 2 (2007), page 133

The Secretary records all proceedings of all general meetings, as well as the meetings of the Executive Committee. She calls the roll of officers and chairmen.  She brings to each meeting the minutes of previous meetings, Unit Bylaws, Standing Rules, list of committee chairmanships, and any miscellaneous information that may be needed.  It is advised that minutes be recorded on forms available through National.

The Secretary should make sure that the President has a copy of the Unit Bylaws, Standing Rules, and budget.  She should also see that the Parliamentarian has a copy of Robert's Rules of Order, Newly Revised, a copy of the Unit budget, and a copy of the Unit Bylaws and Standing Rules.

Minutes — The minutes should include the following information:

1.	Kind of meeting - regular, special or executive
2.	Name of Unit and number
3.	Time, date, and place
4.	Name and office of presiding officer
5.	Number of persons present (officers, members, and guests)
6.	Report of the previous meeting's minutes (date, statement of approved or corrected)
7.	Record of all motions accurately worded with the name of the maker.  State if amended and carried.  Motions which are lost are recorded.
8.	A motion that was withdrawn should not be recorded
9.	Report balances of all accounts as reported by the Treasurer
10.	Communications, if they require a reply
11.	Announcements may be attached, but not read into the minutes
12.	Treasurer's report should be attached to the minutes
13.	Hour of adjournment

Minutes should be typed, but if the Secretary does not type, they can be hand written.  All minutes must be kept in a permanent file.  They must be saved forever.  Forms from National are suggested and should be used.  If the Secretary uses another form, be sure that all minutes are recorded on the same size paper for each meeting and are kept together.  A record book that is already bound can be used if the Unit approves.  The Secretary must write out the minutes directly following each meeting.

Use the left margin for notes such as corrections of the minutes.

Minutes must be approved by the body of membership that created them.  They cannot be set aside and read by a committee just to save time.  All members have the right to hear the minutes of all meetings so they are aware of what is recorded.

Minutes should be businesslike and brief.  Keep personal remarks out of the record.  All motions must be recorded.  Do not record the discussion unless the chair asks that it be recorded.  The record will show only the final vote on the motion.  Example: It was moved by Jane Doe, seconded, and passed to increase the Poppy order by 100 poppies.

Ending the minutes requires only the signature of the Secretary or Secretary pro-tem.  Do not close with Respectfully submitted.

Executive Committee Meetings — The Secretary takes minutes, keeping them separate from the regular Unit meeting minutes.  Only recommendations from the Executive Committee are read in the general meeting.  The minutes can only be approved by the body that creates them.  Recommendations brought before the general membership are approved or rejected one at a time.

Copies of the Minutes — Copies of the minutes must be provided to the President, Parliamentarian, and Historian.  The President should receive her copy several days before the meeting.

Unit Permanent Files — The permanent files of the Unit should include the following:

1.	Unit Charter and Charter Roll - If charter is missing, replacement may be ordered through Department Office.
2.	Copies of membership applications, filed alphabetically, for everyone who is, or who has ever been a member.  Current membership is filed in front for ready access.  KEEP FOREVER
3.	The complete current membership roll should be kept on file.  This information includes:
	a. Last year dues paid b. Membership number  c. Name  d. Address e. Number of years membership  f.  Membership status code
4.	Transmittal sheets — KEEP FOREVER
5.	Unit minutes — KEEP FOREVER — the legal record of the Unit
6.	Current Unit, Department, and National Constitution and Bylaws
7.	Correspondence file of replies — keep for seven years
8.	Canceled checks — keep for seven years
9.	Ledger of Unit accounts — keep for seven years
10.	Unit History — KEEP FOREVER

Bond — Payment for the Fidelity Bond should be made at the beginning of the Auxiliary fiscal year for the ensuing year.  For the September Unit meeting the Department Office will send a form to be completed and returned with a check.  The payment is due by September 30.  Currently, the premium is $5.50.

Money Receipt Book — A receipt is to be made out in triplicate for all monies received.  The original copy is given to the person paying money to the Unit, copy #2 stays in the book for the auditor, and copy #3 is given to the Treasurer with the money.

Department Bulletins — The person designated to receive the mail must see that proper distribution is made of all bulletins from Department and District.  It may be worthwhile to copy some bulletins that pertain to more than one committee person.  Bulletins can help in making the Annual Unit Reports and chairmen should be encouraged to file them for reference in their procedure books.

Secretary Substitute or Trainee — Since the Unit Secretary carries a heavy responsibility for keeping things going and in place, Units should think about training a member to work along with the Secretary.  The trainee should learn what the Secretary's responsibilities include, how the work is accomplished, and how and where the records are kept.  This insurance will allow the Unit business to continue in the event of illness or sudden loss.

The Secretary should see that the trainee understands all pertinent papers, minute files, and instructions.  A resume or procedure book detailing the Secretary's responsibilities should be written.  All the Unit papers, files, etc., are the property of the Unit, not the of the member.  

Meeting Agenda — If you make an outline of what must take place at the meeting for your President, be sure that you go over it with her.  Give her the opportunity to include items she wants to cover during the meeting.  The agenda outlines in the Manual of Ceremonies and the Unit Handbook are good guides.  Some Presidents prefer to prepare their own agenda.  They should review it with the Secretary to be sure all unfinished business is included.

Duties of the Unit Treasurer
It shall be the duty of the Unit Treasurer to receive all money belonging to the Unit and to account for them.  She shall maintain two separate funds, namely a general and a Poppy fund.  All Poppy donations shall be placed in the Poppy fund and be used to assist the veteran and his/her children.  She shall keep an accounting of her receipts and expenditures, making a monthly report thereon, and such other reports as may be deemed necessary by the Unit Executive Committee.  Her accounts shall be audited annually.  She shall pay all current bills before transferring all funds, books, and papers belonging to the Unit to her successor.    Unit Handbook Part 1 & Part 2 (2007), Page 42

Treasurer, your office is one of trust.  You are responsible for this year's budget and for payment of all authorized obligations.  Guard well your trust! Charge from Installation, Unit Handbook Part 1 & Part 2 (2007), page 133

The Unit Treasurer is the keeper of all monies.  The fiscal soundness of the Unit depends on the Treasurer's abilities to keep clear and concise records.  The Treasurer's responsibilities include the following:

Writing Checks — Cash will not be accepted by the Department Office.  Send checks or money orders only.  Follow the guidelines for submitting payments or donations to the Department or National Offices.

Click here for the form accepted by the Department Finance Committee.  It should accompany donations made to the Department of California.

For What	Made Out To	Memo	Mailed To
Department Per Capita  Seniors — $12.00  Juniors — $2.00 Note: Make separate transmittals for Senior, Junior, and VIM members.  Do not send money for VIM members.	Dept. of CA ALA	Per Capita for ::	Department Office
District Per Capita	District (Number)	District Per Capita	District Secretary/Treasurer
Fidelity Bond - $5.50	Dept. of CA ALA	Fidelity Bond	Department Office
Supplies Note: All orders for supplies MUST be requested on Department order form.	Dept. of CA ALA	Supplies	Department Office
Emblem Sales	National Emblem Sales	Account Number	National Emblem Sales
Donations See Directions Below	Dept. of CA ALA	Program Title	Department Office

Donations to Department -- Donations to the Department of California from the Units or Districts are not mandatory. They are solicited in the effort to support the Department programs. In most cases, a Unit does not have the financial ability to award more than $25,000 in scholarships each year. Collectively, the Units can make such awards. Individually, the Units cannot afford to give thousands of dollars each year to needy children and veterans, but as a group, they can touch the lives of many.

In an effort to make sure that our bookkeeping is as accurate as possible, we report to the Unit in April the current donations to Americanism, Children & Youth, Education (including Poppy Seals), Past Presidents Parley, Gift Shop/Patient Remembrance, and Veterans Affairs & Rehabilitation. The information the Department Office has by the Close of Books (forty-five days prior to the opening of Convention) will be included in the Book of Reports . Usually, if there are errors in the Book of Reports, it can be concluded that the Unit did not inspect its donation record and report the inaccuracies to the Department Office.

Other donations (i.e. Child Welfare, Auxiliary Emergency Fund, California Disaster Fund, Girls State, Junior Activities, etc.) are not reported in the Book of Reports at the end of the year. Reports of these donations are given to the respective Department Chairmen after the Close of Books.

Federal and State Requirements -- Exemption from Federal income taxes is granted to the American Legion Auxiliary under Section 501 (c) (19) of the Internal Revenue Code. This was confirmed by a letter from the Internal Revenue Service dated March 26, 1973. All Units have been provided copies of this letter numerous times and are asked to keep it on file. The Group Exemption Number (GEN) is 0964. This is the GEN for National Headquarters, all Departments, and Units.

Often when Units are applying for special permits that require proof of tax exempt status a copy of this ruling is needed. A photocopy of the March 1973 letter is sufficient.

Although the American Legion Auxiliary is exempt from Federal income tax, it is subject to other Federal taxes such as payroll taxes and tax on unrelated business income, for example.

All Units are requested to file Federal Income Tax Form 990 if the annual gross receipts are more than the current allowable amount or if the value of holdings is in excess of the current allowable amount. Check with the IRS office if in doubt.

Federal tax exemption does not guarantee state tax exemptions. Each state has its own tax rulings. State tax exemptions (including sales tax) must be secured through the State of California.

Employer Identification Number -- An employer identification number (EIN) is a unique 9-digit number assigned to each Unit. The Unit must apply for this number. The Employer Identification Number is not an indicator of tax exempt status. The EIN must be used on all correspondence regarding taxes.

It is required by the National Organization that all Units have their own unique Employer Identification Number. Please use the following information to assist your Unit in obtaining a number from the Internal Revenue Service. The EIN should be on file with the Department Office. If the Unit does not have this number, use the following information to acquire an EIN.

1. Write a letter to the IRS requesting Form SS-4, Application for Employer Identification Number (EIN).

2. Send the letter to: Department of the Treasury, Internal Revenue Service, Philadelphia, PA 19255

3. You may want to call 1 800 424-1040 before sending a letter to request the form over the phone.

4. The form may be available through the IRS web site at www.irs.gov. A librarian in your local library may be able to assist you in obtaining this form from the Internet.

Form 990 -- Units must file Form 990 (or 990EZ) if their annual gross receipts are greater than $25,000. If the Unit's gross receipts are less than $25,000 and it receives a Form 990 package with a pre-addressed mailing label, complete Section 1 stating that the receipts are less than $25,000. Return the form to the correct filing center. It is not necessary to complete the remainder of the form.

All organizations who file Form 990 are required by law to make the form available for public inspection upon request during regular business hours and at the organization's principal office or at a reasonable location if there is no office.

Form 990T -- Not all receipts are exempt from Federal income tax. Gross income in excess of $1,000 from business unrelated to the organization's exempt purpose must be reported on Form 990T. Form 990T must be filed in addition to Form 990.

Not-For-Profit Corporation -- Incorporation provides legal protection by limiting the liability of the individual members, but the act of incorporating does not automatically confer tax exempt status.

The State of California's Secretary of State will send a Statement of Domestic Nonprofit Corporation every two years to be completed by those Units who are incorporated. It requests information about the mailing address and chief officers of the Unit. Currently, a $20.00 filing fee is required. If the Unit fails to file this document and remit the filing fee, the state may levy a fine of $50.00 or more.

Blanket Fidelity Bond -- The National Organization writes a Fidelity Bond which covers ALL members and employees of the American Legion Auxiliary. Each Department is billed annually for its proportionate share of the bond premium.

Limits of coverage are:
On all officers, members, and employees of Units -- $10,000
A deductible of $250 is in effect on all claims

This honesty insurance is protection against financial loss caused by a member's or employee's dishonesty. The bond does not cover loss, burglary, or mysterious disappearance.

All Units will be assessed at the beginning of the Auxiliary year (due by September 30) for the ensuing fiscal year. A premium noticed is sent from the Department Office. The premium is based on the number of Units in the Department.

The bond covers loss through larceny, embezzlement, theft, forgery, misappropriation, wrongful abstraction, willful misapplication or any other act of fraud or dishonesty by any member or employee of the American Legion Auxiliary if that person's manifest intent is to cause the Auxiliary to sustain a loss and to enrich herself or another person.

The bond does not cover loss, mysterious disappearance or burglary. As soon as the loss is discovered, an audit should be conducted establishing proof of loss which must be submitted within four months of discovery. Claimant should report loss to the local police department if planning on submitting a claim.

All claims should be reported to the Department Secretary/Treasurer who will forward the information to the National Treasurer.

Special Note: If there has been a problem and the organization recovers the funds from the responsible party, even if no formal claim is made under the bond, there is no longer any coverage on that person once there is knowledge of the charge of dishonesty.

Duties of the Unit Chaplain
“To you is given the spiritual leadership of this Unit. You will, I know, lend dignity and respect to your office. You will recite the invocation at all Units meetings, and perform such other duties as will come within your office as the spiritual leader.”

The Department Chaplain is responsible to report all deaths of members of the American Legion Auxiliary, Department of California. The Unit should fill out and send two separate forms to report deaths.

1. Death Notice. - This form should be sent to the District Chaplain. She uses the information for the District Memorial Service and forwards the information to the Department Chaplain who uses the information for reporting and for the Department Memorial Service held on the opening day of convention.

2. Member Data Form - This form should be filled out and sent to the Department Office by the Unit. The information is noted and forwarded to the National Membership Team. Databases are updated and the member is removed from future mailings. If the information reaches National after March 1, the deceased member's card and information will be included in the next card year packet.

The In Loving Tribute Fund is an opportunity to support the Department's general fund and to send a memorial card to the family of a deceased member, get well to a member, or birthday/anniversary wish. There is a special form which assists the Department Office in getting the wish or thought to the family; however, a short note will also be accepted along with the donation.