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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 46-0232703

AMERICAN LEGION

Also known as 0164 SPEARFISH INC

Tax-exempt (reinstated) · SPEARFISH, SD 57783

Address and contacts

Address (IRS master file)
PO BOX 583, SPEARFISH, SD 57783-0583
In care of
% MR RON SCHUTTLER
Mailing address (990-N for 2025)
PO Box 583, Spearfish SD 57783
Principal officer (990-N for 2025)
Jeffrey Lane Merchant, 19941 Gobbler Rd, Spearfish SD 57783

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-N on file
2024December 31, 2024May 15, 2025990-N on file
2023December 31, 2023May 15, 2024990-N on file

File the 2026 990-N for AMERICAN LEGION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
46-0232703
Tax-exempt status
501(c)(19): Veterans' organization
Donations deductible
No
Exempt since
1946
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Group exemption
0925: AMERICAN LEGION

Revocation and reinstatement

Exemption revoked
May 15, 2013
Posted by the IRS
March 10, 2014
Reinstated
Effective May 15, 2013

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-N for 2025
Officer: Jeffrey Lane Merchant
December 31, 2025≤ $50,000 receipts––e-Postcard
990-N for 2024
Officer: Jeffrey Merchant
December 31, 2024≤ $50,000 receipts––e-Postcard
990-N for 2023
Officer: Jeffrey Merchant
December 31, 2023≤ $50,000 receipts––e-Postcard
990-N for 2022December 31, 2022≤ $50,000 receipts––e-Postcard
990-N for 2020December 31, 2020≤ $50,000 receipts––e-Postcard
990-N for 2019
Officer: Gary Dettman
December 31, 2019≤ $50,000 receipts––e-Postcard

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0232703).

Questions about AMERICAN LEGION

What is the EIN of AMERICAN LEGION?
The employer identification number (EIN) of AMERICAN LEGION is 46-0232703.
Is AMERICAN LEGION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2013 and reinstated it effective May 15, 2013.
Are donations to AMERICAN LEGION tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does AMERICAN LEGION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of AMERICAN LEGION due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did AMERICAN LEGION last file with the IRS?
The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
Who is the principal officer of AMERICAN LEGION?
The 990-N for 2025 names Jeffrey Lane Merchant.

Other nonprofits in SPEARFISH

All nonprofits in SPEARFISH · South Dakota