Founded in 1932, the Sons of The American Legion exists to honor the service and sacrifice of Legionnaires.
SAL members include males of all ages whose parents or grandparents served in the U.S. military and were
eligible for American Legion membership. Members of The American Legion, American Legion Auxiliary and Sons
of The American Legion comprise the Legion Family, which has a combined membership of nearly 3 million.
Although SAL has its own membership, the organization is not a separate entity. Rather, SAL is a program
of The American Legion. Many Legionnaires hold dual membership in SAL.
History
The Sons of The American Legion was created in 1932 as an organization within The American Legion. The SAL
is made up of boys and men of all ages whose parents or grandparents served in the United States military
and became eligible for membership in The American Legion. Together, members of The American Legion, The
American Legion Auxiliary and the Sons of The American Legion make up what is known as the Legion Family.
All three organizations place high importance on preserving our American traditions and values, improving
the quality of life for our nation's children, caring for veterans and their families, and perhaps most
importantly, teaching the fundamentals of good citizenship.
The SAL has study programs recommended for younger members. One such program, called "The Ten Ideals,"
teaches the elements of patriotism, health, knowledge, training, honor, faith, helpfulness, courtesy,
reverence and comradeship. If a member completes the Ten Ideals program, he is eligible to continue with
another program called the "Five-Point Program of Service." This program covers patriotism, citizenship,
discipline, leadership and legionism.
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7.25.19.6 (09-01-2005)
Contributions to Veterans' Organizations
1. IRC 170(c)(3) provides an income tax deduction for contributions to a post of "war veterans" if it is organized in
the United States or any of its possessions, and no part of its net earnings inures to the benefit of any private
shareholder or individual. To qualify for deductibility of contributions, a veterans' organization may be exempt under
IRC 501(c)(19) or any other appropriate section of the Code, but must also satisfy both a membership requirement and
a purpose requirement.
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