04/19/2026
From the Desk of the State Chairman Cliff Barker.
Riders,
Upon direction from the National Rider Chairman, Department Commander and Department Adjutant, I'm forwarding the following information.
Recently the National Judge Advocate and Internal Affairs released an opinion detailing the IRS requirements for a program of the American Legion as it applies to the Legion Riders. I've discussed these points with many of you in person in my time as Dept. Chairman.
These guidelines are directed at maintaining the Legion's 501(c)19 status and they are not meant to diminish your membership or participation in the American Legion in any way. Your membership is valuable to the ALR and your Legion Family. The intent of this notice is to ensure that a Chapter does not create a risk to a Post through their direct or indirect actions. This is also NOT a new ruling; it is a reiteration of the original intent of programs within the American Legion.
The relevant points I'd like to reinforce apply to the finances of a Chapter, and to Chapter leadership. We all understand that we are a Post level program. We exist at the pleasure of our hosting Post membership and the ALR is not to be considered as a stand-alone branch of the American Legion. I encourage each Chapter to include Post leadership in their meetings, and advise Post leadership with regular reporting. To maintain compliance with the IRS, Chapters must ensure the following points in particular are followed.
· All financial accounting MUST be regularly reported to the Post Finance Officer. Since we operate under the Post's EIN (tax ID), the Post is, and would be, held responsible for any and all violations.
· Membership MUST be verified through the AL, ALA, or SAL rosters for ALL members.
· Non-Legion Family members are not allowed to participate in meetings by voice or vote, or hold an office of any type.
· The sponsoring Post must confirm and record the results of ALR officer elections in Post meeting minutes to ensure proper program oversight under Post authority.
· Any changes to the Chapter’s Constitution and Bylaws must be submitted to and confirmed by the sponsoring Post before implementation. This maintains alignment with Post governance and the Four Rules of a Program.
· Chapters should provide monthly activity reports and quarterly financial reports to the Post Finance Officer, and an annual statement of all ALR financial transactions for Post recordkeeping.
In closing, regardless of the status of your current bylaws, you have been requested to adopt the attached Constitution and Bylaws, and have them approved by a vote of the sponsoring Post. The Constitution and the Bylaws have been approved by the Iowa American Legion DEC for use in all Chapters.
This needs to be done as soon as possible, if there are questions please contact me directly.
Cliff Barker, Dept. ALR Chairman
