2013/2014 December/January The Hoosier Legionnaire

The Hoosier Legionnaire The Hoosier Legionnaire

End of Year Tax Advice

Many units are required to submit Form 990s at the end of each tax year. If your Post reports less than $50,000 in gross receipts, they are obligated to submit either the long form or the 990-EZ (electronic) at the end of each fiscal year.

There is no penalty for filing late but if an organization fails to submit for 3 years or more they are in danger of losing their tax-exempt status.

Here are a few of the more common questions that the IRS sees regarding this form:

Filing Form 990

Frequently Asked Questions

1. The Form 990 General Instructions state, in Section J, that only certain types of attachments are permitted. Why are these permitted but others are not?

The Form 990 was redesigned, in part, to promote uniform reporting and to provide a structured format for attaching information to the Form. Schedule O was designed to be the mechanism for reporting any information that does not fit on the core form or the other

Continued on page 21

dedicates new flagpole at the governor’s official residence

By Bruce Drake Communications Director

INDIANAPOLIS -- Sunrise

December seventh this year dawned cold, clear and bright across the state, which was a far cry from the tropical breezes that swayed the palms 72 years ago at Pearl Harbor Hawaii. Despite the blustery winds and frigid temperatures outside, the atmosphere within the walls of a nice, quaint brick house on a quiet, tree-lined street in the city matched that antebellum tropical warmth as Legionnaires from across the State came together to help officially dedicate a new flagpole at the Ind. Governor’s Residence.

The Governor’s Residence, the official home of the State’s Chief Executive and his family had been vacant for several years prior to the election of the current Governor due to the building needing several renovations and updates. After the renovation had been completed, the older flagpole was now located in the rear of the building.

The Indiana Department of The American Legion working with Indiana’s first lady Karen Pence and Governor Mike Pence’s administrative offices, coordinated over several months to fund and erect a new 30-foot flagstaff to fly both the National and Indiana state flags at the Residence’s new official entry.

“We were thrilled when the

first lady agreed to work with us to dedicate this new flagstaff, said Hugh Dagley, Adjutant for The Indiana Department of The American Legion.

Dedicated with the assistance of Pearl Harbor Survivor and American Legion Post 249 member William Harvey, Department Commander Ed Trice led a short ceremony as the sun was rising outside the

3-Star Recruiters, p. 6 H IRS Update, p. 7 H Post Everlasting, p. 8 H VA Update TBI, p. 17

Indiana Legionnaires along with Governor Mike Pence and First Lady Karen Pence salute the morning colors under the direction of Department Commander Ed Trice during the dedication ceremony for the new flagpole at the Governor’s Residence on 7 Dec. The new flagpole was dedicated in the name of all Hoosier Veterans and will serve at the public entry point for the residence.

“Moving forward and seeing progress!”

Merry Christmas everyone and I hope you all have a wonderful New Year as well.

It is amazing that I am already halfway through my year as Department Commander. It seems like only yesterday I was given my oath of office and too soon I will be seeing that same oath being read to my successor.

The Department has had several successes this year so far in getting the name of The American Legion back into the communities across the state. These recent successes come from our Posts’ willingness to step back out into their communities. Our Legion’s strength is based on our Community Involvement and you are demonstrating this every day.

Ed Trice DEPARTMENT COMMANDER

When out of season tornadoes struck our state in November, you were there to help our towns rebuild. As an example, our 2nd District’s leadership was presenting checks from the Department’s Disaster Assistance Fund to the Lafayette County School District in just a few days to help that community rebuild its damaged school buildings and get children back into class-

es as soon as possible.

The TV advertising campaigns with the leading news outlet within the state, as well as the radio and social media contracts with the state’s professional football team, the Indianapolis Colts, have helped us get our fellow Hoosier veterans talking about being a Legionnaire and actually stepping forward to join our ranks.

The Department is growing this year. We have chartered four new Legion Posts in the last six months within the state including the new student-veteran Brock Babb American Legion Post 324 on the campus of the University of Southern Indiana in Evansville. This Post currently is comprised of 29 members and has been growing steadily since

it was chartered. Our newest generations of veterans who have been returning home from our recent conflicts are coming forward with their desires to be part of the largest veteran’s organization within the state.

Since July, you have been working diligently to build our Department back to the numbers we have held in the past. As of the middle of December, we have signed up more than 2100 new Legionnaires since the state convention and I anticipate continued growth in the beginning of the new year as well.

The Department’s advertising work here in the state has also become noticed by our National Commander Dan Dellinger. He commissioned the national

Business Partners Join Legion Effort To Reverse Decline In HBS Participation

earlier this month, representatives of some of the Department’s leading business partners met with Department Commander Ed Trice and Hoosier Boys State Director Bob Oeth to open a new avenue for high school juniors to participate in the Legion’s Hoosier Boys State.

Commander Trice and Director Oeth met to discuss a proposal approved by the HBS Board last summer, in which our business partners would assist in identifying and funding delegates to the week-long program. The proposal calls for

the business partners to work with representatives of HBS and school administrators and guidance counselors to identify prospective delegates and fund their participation.

So far, the Indianapolis Co-

lumbia Club, Veterans Funeral Care, The Indianapolis Marriott Hotel, and the Indianapolis Colts have agreed to sponsor delegates. Another partner is still mulling over the proposal.

In addition, Commander Trice, Director Oeth, and NECman Paul Steward will meet in January with officials of the state’s largest school district, Indianapolis Public Schools, and others to encourage school counselors to point students toward the program.

Delegates sponsored by our business partners will not be

allocated among posts, which will continue to recruit and fund delegates as in the past. Instead, the delegates will be identified as sponsored by our partners; the partners will benefit from pre- and post-participation presentations by the delegates, as well as share in the distinctions earned by their sponsored delegates. Other than that, these delegates will be indistinguishable from the more traditional ones.

Participation in the HBS program declined steadily from an all-time high of more than 900 participants to last’s

magazine staff to interview our team at the Department Headquarters as well as our fellow Legionnaires across the state on what we have been doing to increase our name recognition.

The Indiana American Legion remains active within the Legislature of our state and our country. As our forces start to downsize in the next few years and our veterans start returning home to our communities, we need to ensure that we remain their voice in a political system that far too often is devoid of veteran involvement. Our politicians are aware that we have the veterans’ best interest when we talk to them and they respond positively when they

Continued on page 22

year all-time low of about 500 delegates.

When you encounter representatives of any of these business partners, be sure to take a moment to thank them for their support of this hugely important youth program.

***

Information is beginning to circulate about a possible relocation of the Department Headquarters. Some of what is being rumored is accurate; much is not. The facts are these:

Continued on page 16

COMMAnDeR’s MessAGe

As another year winds down, we busy ourselves with many gatherings of family and friends in celebration. We affirm our faith, our friends and our accomplishments. Regardless of what the year had brought in struggles, difficulties, tragic events, etc., we do our best to create moments of peace and joy. Even where there are personalities that conflict we tend to look past or beyond these to have a season of harmony. After all, the year has come to an end and a new one will soon begin.

Our religious traditions assist us in this process of looking for redemption, reconciliation and forgiveness. They greatly fuel the fire of expectation that hope may be around the corner

and in a new year there may be a new hope or a possibility of change that is in our grasp. If it is beyond our reach, there is always hope in the Divine that a special empowered blessing will reset our path to go beyond where we have been.

Closure is an important process in our life. It is always good to get rid of the things that no longer work that have been broken beyond repair. Even if

The Hoosier Legionnaire The Hoosier Legionnaire

The HOOSIER LEGIONNAIRE is published four times a year in February, April, August and October by the Indiana Headquarters of The American Legion, 777 North Meridian Street, Indianapolis, IN 46204. Phone (317) 630-1300.

Periodicals Postage Paid at Indianapolis, IN and at additional mailing offices.

USPS 010-445 ISSN 0018-4772

POSTMASTER: Send address changes to HOOSIER LEGIONNAIRE, 777 N. Meridian St., Indianapolis, Indiana 46204.

Ed Trice Department Commander

Hugh Dagley Publisher

Bruce Drake Editor

Official publication of and owned and conducted exclusively by The American Legion, Department of Indiana.

Member: National American Legion Press Association and Hoosier American Legion Press Association.

Advertising Sales Representative: The Herald-Times, Bloomington (800) 422-0070.

Subscription Rates: $0.85 of each member’s dues goes for publication of the Hoosier Legionnaire.

Volume AG, Issue e-2 December/January 2014

Circulation 100,000

Printed by the Herald-Times, Bloomington, IN

everything did not work out exactly the way we wanted it to (and what ever does?), it is nice to finish the chapter and close the book. We often make jokes about New Year’s resolutions and how quickly they are broken, but we each like to have a moment when we can open a new door and look beyond the room we are in or around the corner. I believe everyone likes to imagine improvements in our careers, relationships, securities and life.

This year Thanksgiving also marks the first day of Chanukah, the Jewish festival of Lights and Dedication of the second Temple. It is the first combined occurrence since President Abraham Lincoln declared a national day of Thanksgiving in the U.S. It is

closely followed by the season of Advent marking the New Year for Christians, then Winter Solstice for Pagans, and Christmas, a combination of religious and secular celebrations. These days of celebration are followed by our Western New Year (solar) and 30 days later by the lunar or “Chinese New Year.”

I believe this overwhelming deluge of festivities creates fertile ground for each of us to touch base with our deity, looking first into our own lives in relationship to the ideals that our faith would hold appropriate. I always find this alone to be a transforming experience that empowers me to set my sail to the new course that is before me. Through this I find the empowerment to also adjust my

Many new beginnings to commence with the New Year CBO tries to balance budget on back of the veterans

interactions in relationships and all aspects of life.

Let us celebrate the good, learn from the bad, and so alter our courses in the possibilities of the New Year that has been given to each of us. I truly believe that God loves us and wills good things for all of creation. I also believe that God desires to empower and enable each of us to participate in and share the good with others. May our Legion family be one arena of our lives where we find fulfillment of this in 2014!

You have heard my predictions and seen them fulfilled, but you refuse to admit it. now I will tell you new things, secrets you have not yet heard. They are brand new, not things from the past.

Isaiah 48:6-7a (NLT)

seasons Greeting’s everyone. Jerry Jordan and I were recently blessed to participate in the dedication of a Veteran’s Flagstaff at the governor’s residence in Indianapolis where the state’s first family opened their home to us Legionnaires for the morning of Dec. 7. The Pence’s were very gracious in welcoming us to the Residence and our fellow Legionnaires represented themselves and their fellow 89,000 Hoosier Legionnaires quite well on such a cold morning.

Early in December, the Con-

gressional Budget Office (CBO) released a report titled: Options For Reducing The Deficit – 2014 to 2023.

Contained in this report are recommendations that would impact Veterans Benefits, De-

fense Spending and Military Retiree Benefits.

Specifically, the report recommends:

• Elimination of concurrent receipt pay and disability compensation for disabled veterans.

• Narrow eligibility for Veterans disability compensation by excluding certain disabilities unrelated to military duties.

• Restrict Veterans Affairs’s individual employability benefits to disabled Veterans who are younger than the full retire-

Sowing Seeds for Membership

Iwish to extend my greetings to all the members of the American Legion Family in this time of holidays. It is a great honor to represent the 37,000 Hoosiers who are members of The Sons of The American Legion and to be working with two great teammates – Department Commander Ed Trice and Auxiliary President Carol LaGard.

As we move into the new year of 2014, my membership chairman, Joe Schultis and I are working hard along with my Vice Commanders to keep the membership up to all the target dates and reminding others to be paid up before the end of the year.

When I travel throughout the great state of Indiana and its 11 districts, I remind members

Kirk rewerts SAl DETAChMENT COMMANDER

at the meetings that as soon as the new membership cards come out in June every year. A member does not have to wait until the end of the year to pay their dues regardless whether it is Legion, Auxiliary or the S.A.L.. If a member renews their dues as the new membership cards come out, the money generated by the early renewal helps the American Legion Family support all the good programs

that we do within our communities.

I would also like to thank everyone who has donated to my Commander’s Project to help support the Ernie Pyle WWII Museum as well as those who have helped raise and donate money to the American Legion Child Welfare Foundation.

A big thank you is also expressed to the Legion Family of Post 200 Boonville IN for their fine steak dinner and auction evening which helped raise funds for my project, the Detachment Commander Ed Trice’s and Auxillairy President Carol Lagard’s projects.

Now is the time to start visiting the schools and organizations around the state to discuss with them about the programs of the American Legion and

how we can by working with our Legionnaires, best identify delegates for our Hoosier Boys State and competitors for the Oratorical Program as well. These programs assist deserving students with educational opportunities that will aid them in the years ahead as well. Many of our S.A.L. members have family members that could become eligible for these great programs. Let us do what we can to ensure that these programs get the most exposure within our towns.

I was recently the guest at both the Auxiliary President and Department Commander’s Holiday get-togethers and I wish to extend a warm and sincere “Thank You” to both of them for the time I got to spend with them and other members of the Legion Family.

Counting our blessings

The holidays are over and it is time to file the past. The American Legion and American Legion Auxiliary has a lot to be proud of in the past, present and future. Everyone works on different projects but still achieves the same results. Serving our veterans, the military and their families.

For everyone else attending holiday parties around the state this month, please enjoy the season safely and responsibly while looking out for your fellow Legion Family Members as well.

In closing, I want to wish everyone of the American Legion Family, a warm and safe Merry Christmas and a successful Happy New Year!

****

National Legislative staff met Friday December 13th with the Senate Backlog Working Group, a bipartisan group of senators concerned about reducing VA’s backlog of disability claims, and to discuss potential proposals for legislative fixes to the backlog. This is an early stage meeting, but legislation could be drafted based on the input provided. ****

YOUR blessings for having a warm place to sleep, hot meals and someone to care for you. Only you can make the decision to help someone some how.

AuxIlIARy news

The American Legion’s National Commander Dan Dellinger films a Public Service Announcement regarding the National Emergency Fund during his tour of the damaged areas of Lebanon IN on 20 Nov. The National Commander toured the damaged areas of the state with Department Commander Ed Trice and other Legion Family leaders during his tour of the state from 17-20 Nov. The Legion delegation was escorted into the damaged areas by Lebanon Police Department officers due to a damage curfew. Information about the NEF can be found at http://www.legion.org/emergency.

I and four other Auxiliary members had the pleasure of traveling with the National Commander, Department Commander and other Legionaires visiting Posts and collecting membership. We were treated like royalty and fed well. The trip was awesome. We were unable to visit Kokomo due to the tornado damage but we did visit Lebanon with a police escort.

What a devastating site. I have taken items to the homeless shelters and Payton Mannings’ Children’s Hospital. Remember the veterans and their families that do not have places to keep warm and to eat hot meals. Remember the children that are ill and some that do not have loving parents/ family to support them. Count

Let’s set the record straightwe are the AMERICAN LEGION AUXILIARY - dedicated to our mission of serving veterans, the military and their families. We are honored to be eligible for membership through the service of a family member. May peace be with you all this new year.

HLH

VETEraN’s affairs

Veterans Service Builds Membership –Membership Builds Veterans Services

local service Issues:

Department Veterans service o ffice December Business hours: The Department Veterans Service Office will be closed from Tuesday, December 24, 2013 through Thursday, January 1, 2014 in celebration of the Christmas and New Year holidays. This office will otherwise be open each Monday through Friday from 7:30 AM until 4:00 PM during the month of December. Appointments are necessary for client visits. You may contact us by calling our direct number of 317-916-3605; calling a long distance toll free number of 1-888-723-7999, extension 1; faxing us at 317-9163406; by using the following email address: al.vbaind@va.gov, or by mail at: The American Legion Veterans Service Office,

John Hickey

Room 325, 575 North Pennsylvania Street, Indianapolis, Indiana 46204-1519.

new Post s ervice o fficers Training seminar, Attention: Post service officers and Post Commanders: Place and Time: Department Mid Winter Conference, Saturday, January 11, 2014, (time to be announce), Marriott Hotel, 7202 East 21st Street, Indianapolis, Indiana.

Topics: Post service officers’ duties and responsibilities, ethics, the rehab program, Temporary Financial Assistance (TFA), homeless veterans program, claims representation, veterans service and membership, avoiding common mistakes, newly discharged veterans consultation checklist, replacing the DD Form 214, disability compensation, non-service connected pension, survivors compensation and pension, burial benefits, the appeals process, military correction and review board issues, concurrent receipt and combat related special pay, VA medical benefits, and informal and fully developed claims. Department Service Officers will also conduct an open panel discussion to help answer any veterans’

benefits and service issues of concern to the audience.

Added resources: Service officers in attendance will also receive a computer disc containing The American Legion Department of Indiana Post Service Officers Training Manual, Training Certification Test, claims research information, forms link for federal and State benefits, and a Veterans Benefit Power Point presentation for post presentations.

Why and how: This seminar will help American Legion posts assist its members with veterans benefit issues, and improve membership through services. Pre-registration is not required. All post service officers, esp ecially new post service officer, are encouraged to attend. The training session

Updated Veteran Employment Information

Many veterans continue to experience significantly more employment difficulties than nonveterans. The Bureau of Labor Statistics released the October 2013 unemployment data showing the following:

Age group 25-34 years: Unemployment - Veterans 10.1percent, non-veteran, 6.8percent

Age group 35-44 years: Unemployment – Veterans 6.8percent, non-veterans, 5.3percent

Age group 45-54 years: Unemployment – Veterans 6.4percent, non-veterans, 5.5percent

Age group 55+: Unemployment – Veterans 6.0percent, non-veterans, 5.1percent Veterans should remember to file with the Indiana State Employment Office (WorkOne Office) immediately after release from active duty if they do not return to work. The State Employment Office maintains local veterans’ employment representatives and disabled veterans outreach personnel who will offer priority employment services to veterans and preferential employment services to disabled veterans. When

visiting the WorkOne Office, veterans should make sure to ask to speak with a veterans’ employment representative. Some WorkOne offices might not offer this assistance unless specifically requested. If necessary, newly discharged veterans are also entitled to unemployment compensation immediately following discharge from active duty.

Newly discharged veterans also have a right to return to their pre-service jobs. Veterans reemployment rights are available if: the pre-service employ-

ment was other than temporary; the veteran left that job to enter active duty; the veteran served on active duty for no more than five years; the veteran was discharged under honorable conditions; and the veteran reapplied for employment with his or her previous employer within the prescribed period of time based on time spent on military duty. For service of less than 31 days, the service member must return at the beginning of the next regularly scheduled work period on the first full day after release from service, taking into

is free, but attendees will likely incur costs associated with travel and lodging. Active post service officers volunteer much of their time while assisting post members. Post may now help their service officers by sponsoring their attendance at this training session, and then reap the benefit of their service officer’s increased knowledge.

Post service officer of The Year Award: American Legion Posts may nominate their Post Service Officer for The American Legion Department of Indiana Post Service Officer of the Year Award. Interested post officials may call The American Legion Department of Indiana Veterans Service Office for an

Continued on page 23

account safe travel home plus an eight-hour rest period. For service of more than 30 days but less than 181 days, the service member must submit an application for reemployment within 14 days of release from service. For service of more than 180 days, an application for reemployment must be submitted within 90 days of release from service. Employers must also grant an employee leave of absence for time required to perform active duty for training

Continued on page 23

DEPARTMENT SERviCE

The Holiday seasons are upon us and our Districts are all moving forward to meet their goals for the year so I thought to give my column space over to this poem from a member of the Indiana American Legion Family.

Thank You soldier

Poem by Dewey Long

The Sons of The American Legion Detachment, Bloomfield 196

Have you stopped to thank a Veteran today?

For the price of freedom that they had to pay

Did you gaze into those distant eyes

Did you see the ghosts he can’t deny?

Did you think a soldier’s heart was made of steel?

Because he was trained to , he couldn’t feel?

Did you see the guilt written on his face, For the loss of life he can’t replace?

Did you know he mourns the lives he couldn’t save, And walks with comrades in their grave?

Do you remember the boy with innocence lost?

Do you really know war’s ultimate cost?

Have you felt the blast of artillery fire?

Do you have the courage it would require?

Have you stood in trenches consumed in fear?

Felt the enemy’s breath so very near?

Have you walked with God on a battleground?

Seen your brothers dead or dying all around?

Have you stopped to thank a vet today?

Or did you just turn and walk away?

From the pain he’ll carry for the rest of his life, Did you consider his family, his children, his wife?

They watch him suffer in silence each and every day

As he’s haunted by memories that don’t go away?

Do you care that the soldier is still pulling guard

That his heart, mind and soul will forever be scarred?

Do you know how he suffers from PTSD?

Or that our precious freedom is never free?

Do you care that he still hears the blood-curdling screams?

Or that he returns to the war each night in his dreams?

Have you felt the sorrows of a combat vet?

Or would you rather forget?

That war has pierced his hardened heart, and torn this soldier all apart?

Would you rather our heroes just fade away?

Or will you stop to thank a vet today?

3 Star Recruiters as of 12/4/13

Membership Year: 2014—100% Posts

November 26, 2013

Control No: TEGE-04-1113-21

Affected IRM: IRM 4.76.26

Expiration Date: Nov 26, 2014

MEMORANDUM FOR ALL EO EXAMINATIONS MANAGERS, ALL EO EXAMINATIONS REVENUE AGENTS

FROM: Nanette M. Downing /s/ Nanette M. Downing Director, EO Examinations

SUBJECT: Verification of Statutory Membership Requirements of Veterans’ Organizations

This memorandum revises examination guidelines for tax-exempt veterans’ organizations described in section 501(c)(19) of the Internal Revenue C ode (IRC) by eliminating an agent’s discretion to request DD Forms 214 at the outset of examinations for the purpose of determining whether the organization meets statutory membership requirements.

IRC sections 501(c)(19) and 170(c)(3) provide statutory membership requirements for certain tax-exempt veterans’ organizations. Compliance with these requirements has a direct effect on the qualification for tax-exempt status and the deductibility of contributions.

In order to confirm whether a veterans’ organization meets statutory membership requirements, IRM 4.76.26.12(1) provides that examining agents may request, among other documents, DD Forms 214, Certificate of Release or Discharge from Active Duty , of veterans’ organizations. DD Form 214 is a military service discharge certificate issued to veterans, providing proof of military service. However, DD Form 214 also contains private information, such as medical information.

Effective immediately, if an agent needs to determine the composition of membership of a veterans’ organization, the agent shall initially request and collect from the organization four sets of documents, as follows:

1. Membership list(s) that contain the names of the members, the military service dates, and the status of each individual member. This status information is to indicate whether the member is active duty, veteran, cadet, or spouse. The organization may provide list(s) from its affiliated parent organization.

2. A document that shows the dues structure and classes of memberships.

3. The documentary information used by the organization to create the membership list(s) noted above. Organizations should be informed that to sat isfy this request they may provide membership applications, membership cards, or other similar documents, other than DD Form 214.

4. Documents showing the organization’s policies and procedures on how it decides an individual is eligible for membership, including documents which show the means by which it enforces its membership requirements.

If an agent possesses information that contradicts documentary information provided or if the organization fails to satisfy a reasonable request, agents may then request DD Forms 214 or other discharge documents from the organization in order to ascertain compliance with the federal tax laws cited herein. DD Forms 214 must include the name, department, component and branch of service, and record of service dates All other personal information may be redacted.

The contents of this memorandum will be incorporated in IRM 4.76.26

Please submit your questions to Mandatory Review via *TEGE EO Review Staff

cc: IRS.gov

Indiana legionnaires step up to assist lafayette rebuild its schools after a tornado strikes 2nd District’s Executive Vice Commander Julie Newell hands an Indiana Disaster Assistance Fund check for $2000 to Tippecanoe County School representative Pamela Hayes to assist them in helping restart Lafayette’s South Western Middle and Mintonye Elementary after the schools were struck by tornados on November 17.

Message From The Legionnaire Insurance Trust

Your Indiana American Legion Department and the Legionnaire Insurance Trust (LIT) are constantly looking to improve the value of your membership. And, we have some exciting news to report!

Since 1966, the LIT has been offering a competitive, dependable package of insurance choices to protect Legionnaires and their family. Our goal is to continue serving Legion families for decades to come. With the future in mind, we are pleased to announce that effective January 1, 2014, the A+ rated Transamerica family of insurance companies will become the new provider for our Hospital Indemnity Protection and Cancer Care programs with additional programs to follow soon.

Transamerica is committed to serving Indiana Legionnaires and their families with superior customer service that has made them an industry leader for over 100 years. Transamerica is also dedicated to staying ahead of your insurance needs in a changing world and will periodically update their coverage(s) to stay current with insurance laws and regulations as well as how healthcare is delivered.

If you are one of the thousands of Legion families currently enrolled in these products, rest assured that the transition will be as simple as possible. All you have to do is pay your next bill and your coverage will continue.

New products will be coming on board soon because of LIT’s partnership with Transamerica and you will see these items offered to Your Indiana American Legion Department in the coming months.

We look forward to this new partnership with Transamerica, and to continuing our commitment of service and protection to you and your loved ones.

note: This provider change does not apply to the “no Cost To You” legionCare Accidental Death policy at this time. Please continue to apply via the enrollment form you can ask for at your post.

P.O. Box 26720, Phoenix, Arizona 85068-6720 (855) 792-5356

Editor’s Note: In July 2009, the Department of Indiana ceased publication of the longstanding “Roll Call of Department Comrades: booklet, listing the names of deceased comrades and distributed at Department Conventions. Favoring instead the twice yearly ‘Post Everlasting’ feature which premiered in the June/July 2010 issue of The Hoosier Legionnaire. Listed here, then, on this and the following pages, are the names, post, city and continuous years of those comrades whose transfer to Post Everlasting was reported to Department Headquarters between x. May they rest in peace.

2013 pOsT EVErLasTiNg

Lamar Stouder 45

154 Nappanee James C. Zimmerman 67

161 Mishawaka Frank L. Breden 12

161 Mishawaka Harry F. Dailey 15

161 Mishawaka Charles L. Denslow 14

161 Mishawaka James W. Isbell 3

161 Mishawaka John M. Kuharic 12

161 Mishawaka Achille Maggioli 25

161 Mishawaka Michael F. Portolese 27

161 Mishawaka Albert Vanhoecke 30

161 Mishawaka Carl E. Weber 7

189 Walkerton Floyd W. Engle 20

189 Walkerton Ralph D. Jackson 38

189 Walkerton Charles E. Minter 64

189 Walkerton John W. Morris 64

189 Walkerton W. D. Pavey 39

189 Walkerton Jerry J. Seymour 9

189 Walkerton Richard H. Ullery 27

189 Walkerton Steve M. Werner 4

191 Bremen Otis R. Bowen 57

191 Bremen Karl E. Huff 1

210 Middlebury Robert W. Duncan 26

210 Middlebury Glenn E. Lovejoy 9

210 Middlebury Robert M. Mcdowell 23

210 Middlebury Laurel W. Reber 35

210 Middlebury Theodore J. Stouder 16

210 Middlebury Louis L. Watts 10

Continued on page 10

2013 pOsT EVErLasTiNg

Glen A. Jordan 4

6 Kokomo Donald E. Rogers 14

6 Kokomo Samuel J. White 32

7 Huntington Bill Garshwiler 67

7 Huntington Joey Jackson 1

7 Huntington Henry C. McAlister 26

7 Huntington Donald D. Ramsey 21

7 Huntington Fred B. Tobin 48

10 Marion Dwight M. Adamson 46

10 Marion Thomas L. Burnau 27

10 Marion Alonzo P. Callahan 12

10 Marion Steven W. Carmichael 9

10 Marion Andrew G. Dakin 22

10 Marion James L. Darrow 69

10 Marion James M. Jones 20

10 Marion Ralph P. Royer 32

12 Frankfort Larry D. Abbott 43

12 Frankfort Fred Andrews 69

12 Frankfort John J. Cotone 51

12 Frankfort Charles S. Goodwin 59

12 Frankfort Robert P. Lineback 69

12 Frankfort Donald J. Lipp 25

12 Frankfort Ernest W. Owen 44

12 Frankfort Richard N. Sheets 9

12 Frankfort Charles Slaven 37

12 Frankfort Wayne Wainscott 15

15 Wabash Paul M. Bergman 24

15 Wabash Donald J. Black 11

15 Wabash Arthur L. Diskey 32

15 Wabash Herman E. Enyeart 44

15 Wabash Floyd H.

2013 pOsT EVErLasTiNg

Jamestown Robert G. Porter 60

470 Fishers Bill K. Beaver 36

470 Fishers David R. King 9

470 Fishers Robert J. Riches 41

470 Fishers Edward S. Schmidt 68

706 Hdqrts Post Garold M. Parrish 7

DISTRICT 7

Post City Full Name CY

2 Brazil John Clark 1

2 Brazil Martha S. Cutright 35

2 Brazil Donald R. Garrison 4

2 Brazil Kenneth O. Hood 55

2 Brazil Leslie H. Webster 14

18 Bloomington Glen E. Barrett 15

18 Bloomington Gerard E. Carson 11

18 Bloomington James R. Dawson 23

18 Bloomington William L. Freeman 5

18 Bloomington James E. Fultz 21

18 Bloomington Donald E. Hanna 23

18 Bloomington Warren G. Hanna 27

18 Bloomington James S. Harden 30

18 Bloomington Richard D. Hayden 38

18 Bloomington Alva M. Hayse 18

18 Bloomington John D. Hodges 18

18 Bloomington James K. Hurst 20

18 Bloomington Benjamin O. Keutzer 22

18 Bloomington Homer B. Lynch 33

18 Bloomington Charles A. Minton 32

18 Bloomington James V. Redding 22

18 Bloomington Richard H. Schmalz 26

18 Bloomington Robert E. Seibert

2013 pOsT EVErLasTiNg

Greenwood Dennis M. Hanshew

Greenwood James E. Kafader

Greenwood Ronald K. Lamkin

Greenwood Ervin J. Modlin

Greenwood Robert C. Parker

Greenwood Donald J. Trinkle

Greenwood Donald C. Woelfel

Spencer Irvin D. Browning

Spencer Kenneth R. McCollum

Hymera Bill R. Borders

Lowell Burch 49

479 Lyons Rich Craig 36

707 Hdqrts Post Cliff Andry 7

707 Hdqrts Post Roy R. Langdon 4

DISTRICT 8

Post City Full Name CY

5 Mount Vernon Kenneth E. Alldredge 12

5 Mount Vernon James E. Ashworth 44

5 Mount Vernon Herbert L. Baldwin 2

5 Mount Vernon Paul L. Brush 20

5 Mount Vernon Carl E. Culiver 25

5 Mount Vernon Owen F. Englebright 35

5 Mount Vernon Steve Henry 26

5 Mount Vernon David L. Herring 1

5 Mount Vernon Dwight Keele 7

5 Mount Vernon Don McFadden 9

5 Mount Vernon James S. Poshard 13

5 Mount Vernon Leonard O. Robb 66

5 Mount Vernon Everett D. Topper 46

5 Mount Vernon John F. Yaggi 68

8 EvansvIlle William J. Brune 50

8 Evansville Robert E. Creek 29

8 Evansville Joe Etienne 25

8 Evansville Eugene E. Gorman 60

8 Evansville Joseph H. Hudson 32

8 Evansville J. D. Knight 68

8 Evansville William S. Meisler 47

8 Evansville Robert J. Otte 67

8 Evansville James E. Pruiett 45

8 Evansville James E. Rohner 56

8 Evansville Willard A. Unfried 23

8 Evansville James S. Will 1

8 Evansville Donald L. Windmiller

28 New Albany Donald E. Walker 20

35 Jeffersonville Delton L.

2013 pOsT EVErLasTiNg

Post PauL Callaway 7

709 Hdqrts Post Howard Collier 7

709 Hdqrts Post John J. Golub 7

DISTRICT 10

Post City Full Name CY

1 Connersville Doran T. Allen 18

1 Connersville Leroy L. Bennett 44

1 Connersville James J. Brady 15

1 Connersville Chester L. Gibson 32

1 Connersville Richard C. Gibson 34

1 Connersville Mary M. McKenna 2

1 Connersville Willis B. Pope 32

1 Connersville Harley Weston 1

19 Muncie Howard D. Huey 32

19 Muncie Charles A. Jones 34

19 Muncie Reid B. Parrish 66

19 Muncie Roy A. Reagon 2

19 Muncie Clarence VanMatre 41

19 Muncie Charles H. Weesner 66

19 Muncie William H. Wilson 3

65 Richmond Dale Austin 20

65 RichmoNd Joseph A. Burgess 55

65 Richmond Earl R. Goble 46

65 Richmond Eugene Heinbaugh 23

65 Richmond Gerald D. Hiatt

65 Richmond William E. Hileman

2013 pOsT EVErLasTiNg

The 1st District conducted a very successful revitalization December 5, 6 and 7. Working with our national headquarters and our Department’s volunteers, the District’s membership team gleaned 135 transferrs into our District! Good show, guys, now is the time to re-engage with them to ensure they become solid members of our Posts. Earlier for our District’s Veterans Day observances in November, the Vietnam Veteran Committee were honored with the presence of our Past National Commander, Jimmie Koutz of Boonville Indiana, speaking on his trip to Vietnam to assist the Department Of Defense’s POW-MIA mission.

The upcoming months will be cold here in the northern part of the state, but we are used to it here! So let’s keep up the great work at bringing new members into our Posts and work toward rebuilding our District into the powerhouse its been! The younger veterans are the key to our success in the future. Reach out to them and welcome them into your posts and you’ll be rewarded with their presence!

ADjutAnt’s Desk

Continued from page 2

Occupancy costs for the current headquarters exceed $145,000 per year. The department foregoes a share of IDVA funding that goes to other Veterans Service Organizations because of the “free” space we are provided by the state. There are serious problems with mold, asbestos and lead-based paint. The mechanical systems are antiquated and require extensive maintenance and frequent repairs. The windows are inoperable, the plumbing in many areas does not function, and the basement regularly floods and is unusable. The roof leaks

season Greetings to the 2nd District and the Green Machine. I hope everyone had a Happy Thanksgiving.

The end of the year is fast approaching and the 2013 cards will expire on December 31, 2013. It is time to renew your 2014 cards. Please keep working on renewals of current members and working hard to get new members.

DISTRICT

jack platt

Great job to all three star recruiters.

January 10-12 is the mid winter conference and we need to be at 87% on membership. Hope to see all of you there.

From the 2nd District Commander and First Lady, we hope you all have a safe and Happy Holiday season.

On December 9, the National Employment and Education Division met with the U.S. Department of Agriculture (USDA) to discuss the ‘Returning Veterans to Agriculture Project.’ This pilot program will be spearheaded and implemented through a partnership with Purdue University, which will include many resource partners. ****

and the ceiling in some areas is falling in. Parking costs $7,000 per year.

By comparison, the highest estimate of occupancy costs at the recommended relocation site, which are based on actual figures as well as projections, is less than $50,000 per year. The recommended location is within one mile of National Emblem Sales salesroom and provides free parking for 35 vehicles on site.

The Finance Committee asked the Commander to appoint an ad hoc committee to evaluate current conditions and explore alternatives in the current real estate marketplace. That committee has completed its work and has made a recommendation to the commander and the Finance Committee.

The Finance Committee has

greetings from The 3rd District, Commander Ken Heckathorn and his Officers. The Third has the following events to report. First from New Carlisle post 297. Each year Post 297 members have lunch with the Veterans at Millers Merry Manor. It is their way of honoring these Veterans who reside in assisted living. After a nice meal which was provided by Miller’s Merry Manor, many war stories were told, and of course, discussion was had to determine who had told the best story.

drafted a resolution identifying a funding source and approving acquisition of appropriate space. That resolution will be presented to the Department Executive Committee, but not before the current lease is fully vetted by the Department Judge Advocate and other legal advisors, and the Department is fully and legally released from all obligations under the current lease with the State of Indiana.

Understand that no decision to move has been made. The only decision has been to determine the cost and feasibility of a move. However, regardless of the ultimate decision it is clear that the current occupancy costs are unsustainable. Something will have to give We will keep you informed.

Then, November 9th, the post celebrated Veterans Day with its annual dinner prepared by the Ladies Auxiliary Unit 297. Following the dinner, the guest speaker, Department Commander Ed Trice delivered his personal Veterans Day message to the crowd. On Nov. 11, the post 297 members were joined by Disabled American Veterans Post 911 and Veterans of Foreign Wars Post 9423 in a Veterans Day tribute at New Prairie Middle School. The program began with a medley of patriotic songs followed by the posting of the colors by a joint color guard, the pledge of the Allegiance and then the playing of The Star Spangled Banner. Guest speaker Mr. Greg Dettinger talked about his experience while in the Service as well as personal comments by many local veterans who attended. Taps was played by NPMS Student Owen Hoggard. The program ended with a moment of silence and closing remarks by Mr. Holifield, NPMS Principal and retirement of the colors. During dismissal, the New Prairie 7th & 8th Grade Band performed Armed Forces on Parade.

Then, Saturday, Oct. 26, the annual Halloween Party was hosted by the Legion family of Post 297. Some of the activities were painting faces on the pumpkins; pin the nose on the witch; musical chairs and the popular cake walk. The children won candy bars; popcorn balls; caramel apples and “many, many” cakes. The children were able to munch on hot dogs, potato chips, cookies and punch for refreshments. The festivities were enjoyed by EVERYONE including the Auxiliary members that hosted the party! That’s all for now from the Mighty Third. The Commander and all of the members of the Third wish everyone a very merry Christmas and Happy New Year!

Robert Miller

This year is approaching the half way point and the Post is doing an excellent job on membership so far. Now comes the hard part. If they haven’t paid by the first of the year then they will be hard to get to without going door to door. I will be available after the first of the year to any Post that needs help going door to door on a Saturday for membership drives. Get with me to schedule the dates.

The District Revitalization will be April 2 through the 5th, 2014. We shall be needing a lot of help for these days so please put this on your schedule if available. We are at the halfway point on our District Officers visitation schedule. Thanks to all the Post for helping with these. Upcoming events are District Oratorical at Post 296, doors are locked at 1 PM. The Lincoln Pilgrimage and card turn-in are scheduled to start at Post 64 in Indianapolis on the 10th of Feb.

Please put these on your schedules. I hope everyone had a great Christmas and a very Happy New Year. I’m asking for all our members to keep all our Troops and those that are sick in your prayers for the rest of my year so that they can come home to their families or get the help that they need in their life remaining on earth. See you all at the Jan. meeting on the 2nd at Post 296.

greetings from the 6th District.

I hope everyone had a wonderful Christmas and New Year’s celebrations. It seems that we as vets have lost what it means to be a Legionnaire. It seems that many of our members primary concern has become the Post canteen.

Very few people in our Posts, it seems, are willing to work on membership and by extension, involvement in the community in which their Post is located. These are the very items that keeps our organization going.

Additionally, some of our fellow Legionnaires are starting to slip into dissension over petty issues within their Posts such as arguing over which group controls what within the local Post. If there are concerns within your Posts about how things are operating, than develop a consensus and use the forums of your Post meetings to discuss and vote on the issues at hand. Do not bicker amongst yourselves if the vote doesn’t go your way. Research, develop a larger voting block within the Post and readdress the issue properly within the Post guidelines and constitution. Going back to my first paragraph. Griping about an issue in the canteen does not solve a problem. Being active in your Post and working with your fellow Legionnaires is how you properly develop and work through an issue.

VA to Expand Benefits for Traumatic Brain Injury

Adds Five Illnesses Related to Service-Connected TBI

WASHINGTON – Some Veterans with traumatic brain injury (TBI) who are diagnosed with any of five other ailments will have an easier path to receive additional disability pay under new regulations developed by the Department of Veterans Affairs.

The new regulation, which takes effect 30 days from today, impacts some Veterans living with TBI who also have Parkinson’s disease, certain types of dementia, depression, unprovoked seizures or certain diseases of the hypothalamus and pituitary glands.

“We decide Veterans’ disability claims based on the best science available,” said Secretary of Veterans Affairs Eric K. Shinseki. “As scientific knowledge advances, VA will expand its programs to ensure Veterans receive the care and benefits they’ve earned and deserve.”

Merry Christmas and Happy New Year from the mighty 5th District, Membership is moving along. We shall be back on it hard after the first of the year. Jan. 5, we will be going to the Indiana Nursing Home in Lafayette for our annual visitation and dinner with the veterans. It is hard to believe that this year is halfway through already. I have met a lot of new friends and have been having a great time. See you all next year.

Finally, we need to start going out and meeting potential new members and inviting them into the Posts. If you don’t work to invite others into our Legion family, pretty soon you’ll wake up and there will not be a Post to go to.

And finally, as we start this New Year, I wish every one the best of wishes and that 2014 be one of the best years for you and your Post.

This regulation stems from a report of the National Academy of Sciences, Institute of Medicine (IOM) regarding the association between TBI and the five diagnosable illnesses. The IOM report, Gulf War and Health, Volume 7: Long-Term Consequences of Traumatic Brain Injury, found “sufficient evidence” to link moderate or severe levels of TBI with the five ailments.

Continued on page 21

National Commander Dan Dellinger and Department Commander Ed Trice visited Post 95, in Jonesboro on 19 Nov during his tour of the state with Department leadership. The National Commander and his aide were hosted by the members of the Post for a short but restful break during his 4-day tour. After his tour was completed, the National Commander travelled to the Republic of Korea to serve Thanksgiving meals to US Service members stationed there.

DisTricT NEWs

greetings from the fighting 7th, time flies so fast, yet another year has ended, Brenda and I hoped you had a wonderful holiday and we hope you will have a good New Year’s. I heard from our Department Membership Chairman Michael Brady, and my Vice Commander Jerry Ward that they had a wonderful time at Coal City Post 141 holiday dinner; sorry I couldn’t make it to it this year. I want to thank Bloomfield Memorial Post 196 for a wonderful night at their Veterans Day dinner. Commander Ron Patton was a great host; my wife and I had a great time.

The Sullivan County Honor Guard had a great program on the Sullivan County Courthouse Square for Veterans Day, which I participated in. The American Legion Posts that were in attendance was Stewart–Norris Post 197, Shepherd–Russell Post 298, and Sullivan Post 139, and the Sullivan County VFW. Again this year, our State Color Guard from the 7th District, Bloomfield Memorial Post 196 marched in the Veterans Day Parade in Indianapolis. I am sure a lot more of our Posts in the 7th District participated in some type of Veterans Day Program and did a great job. Thanks for getting out in our communities and showing what Veterans are all about.

Johnson Curd Post 256 preformed a flag retirement ceremony in October; I heard Commander Ron Hartley supplied 40lbs. of chicken wings afterward. These are the types of program that we in The American Legion do for our communities on a daily basis. We just need to start tooting our own horns about in these things in the media. Anytime you can get free press it is a plus for us.

Don’t forget an important program of The American Legion is our Oratorical contest coming up. Be it a Post level, a District level, a Zone level or a Department level contest, you should check them out. You will be very impressed with the speeches these young adults give on the United States Constitution.

And finally, I want to welcome our newest Post in the District, Carlisle Post 398 at the Wabash Valley Correctional Facility. We will soon be there to present them with their Charter and gavel. By the time you read this we are preparing to have our midwinter conference which I hope to see all of you at. Until next time I bid you peace and goodwill.

greetings from the GREAT 8th Merry Christmas and Happy New Year to all, this time of year we think of family, friends and trying to keep up with our hectic schedules. This time of year is also our best chance to work on the procrastinators who always renew late.

The 8th is doing well in membership, but the harder part is ahead. As we hit the winter it’s time to start knocking on doors, personal contact sometimes is the only way to get the renewals.

We are proud to report our newest post Brock Babb Post 324 at the University of Southern Indiana is going well and growing. They have started to recruit from the two other schools in the Evansville area as well. As their membership grows they plan to rotate their meetings between the 3 schools. I need to acknowledge the encouragement we received from the University, the Mayor of Evansville and the family of Brock Babb. The chartering ceremony was attended by the entire Babb family, Commander Ed Trice, Southern Vice Commander Randy Beeler, Communications Director Bruce Drake and a large group of Post and District officers and guests. The Mayor of Evansville Lloyd Winneke read a proclamation honoring the new Post. The event was covered by two TV stations as well as the Local Newspaper and the University news. It was a very good night for The American Legion.

Throughout our District I have had the opportunity to participate in several programs to honor the Legion and its members. One I attended was to honor Duke Roggenkamp a life member of Milltown Post 332 for his 70 plus years of service to The American Legion and his Community. He was honored for his community service by State Senator Richard Young and presented with a key to the city by the President of the Milltown Town Council Curt Hudson. Truly a man who thru his service has helped promote the American Legion in his community.

In Boonville, Post 200 held its annual auction hosted by Past national Commander Jim Koutz. This year was a great success raising over $8000.00 to be used by the Department Commander, the Detachment Commander and the Auxiliary President for their projects.

With the New Year approaching, it is time to start working hard on our programs for the convention.

hello 9th District. As usual we are starting our climb in membership. I’m glad we’re going up (that way I don’t have to serve breakfast). I hope that next year we can try to not cut it so close with membership. Things have been busy in the 9th with trying to get Post #24 up and running and everyone getting on board with helping Ken Hylton prepare for the upcoming elections to Department Commander.

Post #24 is doing well and a lot of cooperation has come from the members and even from other Posts. It’s great to see everyone get together to help our fellow posts in need.

I want to thank all of the Vice Commanders for your help in filling in on some of my duties with me traveling back and forth to Post #24. I could not have done it without the support of the District.

I just want to let everyone in this District know what a pleasure it is to serve such a great group of fellow Veterans. I hope to see a good turn out for the Mid-Winter Conference and a lot of cards turned in.

I wish everyone a Merry CHRISTmas and good luck to all in the upcoming new year.

Please look at your potential candidates for the many “best of the year awards”. There are a lot of people who deserve recognition at the Post, District and State levels. By honoring those who serve in our communities we shine a light on the American Legion’s community involved programs.

Thanks to my team in the 8th for their hard work in 2013 and the hard work I know I can count on in 2014. Remember, Our Motto in the 8th “Recruit and Retain”.

DisTricT NEWs

greeting from the 10th District Commander, as I write this article the holiday season is currently upon us, I wish every legion family members a happy and prosper 2014. I am glad to see new legionaries at the District meetings this is great, as I stated in my last article my goal is to have every Post represented at every Monthly District Meeting. Involvement by the Post at the District is very important in developing District programs, membership, communication between the Posts and Department, and networking with other Posts in the District. If you are considering in becoming an officer or delegate of your Post or a District officer the monthly district meeting is a good opportunity to learn about the American Legion program. The District meetings are open to all American Legion Members the next three meeting are:

• Jan. 4, 2014, Post 19, 418 N. Walnut Street, Muncie- 2:00 p.m.

• Feb. 1, 2014, Post 507, 4th & Camden Street, Ridgeville- 2:00 p.m.

• Mar. 1, 2014, Post 446, 14708 W. 6th Street, Daleville- 7:00 p.m.

Important event Dates:

• Jan. 10-12, Mid-Winter Conference- Marriott, Indianapolis

• Jan. 19, 2014, at 1:00 p.m 10th District Oratorical Contest Knightstown.

• Feb. 4, 2014, Eagle Scout Applications due to 10th District Chairman: Joseph B. Sitler.

• Mar 26, 2014, Cut-off for 2015 pre-printed cards & rosters.

I hope all that attended the Fall Conference this year had a great time, the hospitality room was successful do to the hard work of the ladies of Auxiliary Unit 182, and the donations from the District Posts. When you see the ladies at the Mid-winter Conference let them know how much we appreciate the Auxiliary’s help, also a thank you to SAL Commander Dave Mummert for refinishing the new portable bar donated by Post 65.

I drove up to Indiana Veterans Home in October and helped pass out fruit to the residence, this was my first time. We had great time visiting IVH, had a nice tour of the facility, and the newly remodeled visitor apartments, they are very nice. These apartments were remodel with funds donated to Commander Dick Jewell’s Project last year.

National Commander Dan Dellinger visited the

Continued on page 22

ladies and Gentlemen of the 11th District

As we come to close on this calendar year, I want to remind my District members that our membership year is not done yet. We were blessed with a very good revitalization project assisted up by our Department Membership chairman Mike Brady and our volunteers from within the District. I feel we need to continue to work towards rebuilding this District into a powerhouse for the Department. To do this, you need to move forward with recruiting new members as well as bringing Legionnaires back to our Posts.

We had a wonderful ceremony at the US Navy and Marine Corps Reserve Center for our 15th Annual Pearl Harbor Remembrance Day. It was attended by many veterans as well as serving Reservists from the Center as well. Department Commander Ed Trice was one of our guest speakers and he in conjunction with one our own Post 249 members and Pearl Harbor Survivor William Harvey concluded the ceremony with a memorial wreath-laying at the White River and a firing salute to our honored dead by the Marine Reservists.

Take the time now to start developing your candidates for Hoosier Boys State. It will soon be upon us to provide the names to the Department and the sooner we find our candidates to sponsor, the better we will be prepared.

With the blessings of the season upon everyone!

women killed at Pearl Harbor 72 years prior in 1941.

Once the flags were secured on the new flagstaff, Cmdr Trice dismissed the color guard and thanked them for their excellent service before asking that the assembled audience to return inside for the conclusion of the ceremony.

Once everyone returned inside, Cmdr Trice spoke just a few words of thanks to the assembled crowd and then invited Indiana’s Governor Mike Pence to speak to the assembled crowd prior to the unveiling of the dedication plaque.

Governor Pence in his short speech declared his thanks for the Indiana Department of The American Legion for their donation of the flagpole and for Mr. Harvey attendance representing the few remaining Pearl Harbor Survivors within the state and then stated, “This new flagstaff will serve as a reminder for every Indiana Governor of the men and women of this state who have stepped forward to defend their nation and its people.”

At the conclusion of Gov Pence’s speech, Cmdr Trice thanked him and personally thanked first lady Karen Pence on behalf of the 89,000 Legionnaires and approximately 550,000 veterans within the state for allowing the state’s veterans to join her and her family within the Residence that morning to dedicate the flagstaff.

Cmdr Trice commented to first lady Pence, “Your assistance in this endeavor is what helped us come to this point today. Without you and your staff’s willingness in work with our organization, we would not have had an opportunity to replace the old flagpole in such a quick manner after the old flagpole was deemed unserviceable.”

Gov. Pence and Cmdr. Trice then went to the main stage within the atrium and unveiled the dedication plaque for the flagstaff for photographs by the media.

Continued from page 1

Residence with the governor and his wife. Flanked by more than 30 veterans, Legionnaires and state officials, Cmdr Trice directed that the flag be raised after a short benediction by the Department Chaplain Norris Keirn.

The USMC Junior ROTC unit from Ben Davis High School in Indianapolis provided the Color Guard for the morning ceremony and provided the detail to raise the flags and then return them to half-staff in recognition of the observance of Pearl Harbor Remembrance Day which recognizes the 2400 men and

Made of cast bronze and measuring 16”x20,” the dedication plaque will be mounted to a block of Indiana Limestone in the spring once the soil is unfrozen. The plaque reads, “Dedicated to the Military Veterans of the State of Indiana” and carries the seal of the state of Indiana and the emblem of The American Legion.

Placed to the left of the main public entrance, the flagstaff is now officially dedicated and will help welcome all who come to the Governor’s Residence in the future.

Remember your history for the future

This is the third in a series of articles giving the Post members an overview of the significance of compiling a one-year history. The earlier columns dealt with establishing a Post history program as soon as possible and the next outlined how the Department and National history contests work.

With the Legion ‘year’ now at the halfway point, many Post historians are busy gathering information about their Commander’s year in office. Which events did the Commander attend, were there significant projects accomplished that helped the community, did the Post set any membership goals? With that information, each historian is adding pages to a yearbook, also known as a scrapbook.

As we know, such a history book will be an effective display of contemporary information for visitors when they attend an open house or accompany a child to the Post for background information about Hoosier Boys

Joe Hovish DEPARTMENT hiSTORiAN

State or the Oratorical Contest. If the Post has a public relations officer, the book will give the media additional data about the Post’s recent activities.

As we approach the 100th anniversary of The American Legion, the yearbook will be a significant resource in painting a picture of the Post, along with newsletters, minutes of meetings, and handouts. A collection of these one-year histories added together will be especially significant when The American Legion celebrates its 100th anniversary during the 2018-2019 year.

In addition to the current activities of the Post, a short, early

historical background may be included. But how does a newly appointed historian gather information about the Post’s past? And what should or could be placed in such a volume?

Many posts have been named after veterans or other outstanding deceased individuals. Who were these people and when did the membership choose the name? Had the Post had famous individuals as members? There is much information at the Department and National levels about the Legion’s posts. The charter clerk at National can issue a new post charter if the original had been destroyed or is missing. The library at National Headquarters may have early correspondence from the Post leadership about its naming or other achievements. The Legion library has a unique card index to over 50 years of The American Legion Magazine that may just have an article about your Post.

Don’t be afraid to visit your local public library and ask

about any files, news cuttings, or newspaper microfilm that may reside there. Since you know the charter dates (both temporary and permanent), you may be able to find information in the local newspapers published around those dates. If your local library does not have such microfilm, the Indiana State Library not only has many full runs of Indiana state newspapers but also a number of indexes to them. Notices about attending the early Post meetings can be a source of unusual information. With the modern photocopy machines of today, reproducing such articles from the past will add further interest in a yearbook.

The Internet has much information and some people think that there isn’t anything you can’t find there. Of course, searching the Internet means evaluating what you find and weighing it against other sources and common sense. But the Internet does allow some useful keys to what some governmental

agencies have in their collections. For example, the Indiana State Library website reveals a number of items related to American Legion posts, such as “A Legend of the Legion”: a history of the Howard R. Smith Post no. 137 … New Castle, Indiana. There may be other resources at the state library collection such as town and city histories that make reference to the Legion. Don’t forget old city and town directories. Although many of the books in the collection are for use only in the library, photocopying is permitted when you do visit. Other good sources of information are the websites of the Indiana Historical Society and the Indianapolis-Marion County Public Library.

While it may take some detective work to run down background information about your Post and its history, writing it down and preserving it for the future will make writing the next one-year yearbook a piece of cake.

Indiana Tax Codes have changed for Veterans!

The Indiana Legislature has quietly and without publication revised their previous ruling regarding IC 6-6-5-5.2

Synopsis: Motor vehicle excise tax credit. The revision allows veterans with qualifying disabilities who do not own certain types of taxable property to claim credits against the motor vehicle excise tax. It also allows the surviving spouses of qualified veterans and World War I veterans who do not own

those types of taxable property to claim the credits. It specifies that the amount of the credit is the lesser of the claimant’s excise tax liability or $70. Provides that the maximum number of vehicles for which credits may be claimed is two. (Current law allows such veterans to apply any excess property tax deduction amount to the motor vehicle excise tax as a credit, but owning property is a requirement for claiming the property tax deduction and applying its

excess to the excise tax.)

The new law became effectiv e: July 1, 2013 and was sponsored by Representatives Randolph Truitt, Douglas L. Gutwein and Tim Neese.

Credit for certain veterans who are not eligible for a property tax deduction

Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013.

(b) Subject to subsection (d), an individual may claim a credit

against the tax imposed by this chapter upon a vehicle owned by the i ndividual if the individual is eligible for the credit under any of the following:

(1) The individual meets all the following requirements:

(A) The individual served in the military or naval forces of the United States during any of its wars.

(B) The individual received an honorable discharge.

(C) The individual has a disability with a service connected

disability of ten percent (10%) or more.

(D) The individual’s disability is evidenced by:

(i) a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or

(ii) a certificate of eligibility issued to the individual by the Indiana department of veterans’ affairs after the Indiana depart-

Continued on page 23

LEgiON NEWs

tAx ADvICe

Continued from page 1

schedules. Only the following additional documents may be included as attachments to the Form for tax years 2010-2011:

• name change amendment to organizing document, as required by Item B in the Form 990 heading;

• list of subordinate organizations included in a group return, as required by the instructions to item H in the Form 990 heading;

• letters regarding termination of tax-exempt status, as required by Schedule N;

• articles of merger or dissolution, resolutions, and plans of liquidation or merger, as required by Schedule N;

• reasonable cause explanation for a delinquent return; and

• a copy of the most recent audited financial statements of a hospital organization that files Schedule H (Form 990), Hospitals.

Note: A reasonable cause explanation for a late-filed return must be made in a separate attachment, rather than in Schedule O, because such explanation would be publicly disclosed if included in Schedule O.

The documents are permitted as attachments, outside of Schedule O, because they are either separate documents that can only be provided by attaching a photocopy or a PDF file, or they must be provided separately so they can be processed by the IRS (e.g., list of group return affiliates or reasonable cause explanation for a delinquent return).

2. What happens if an organization that files electronically attempts to include other types

of attachments?

An incoming e-filed return will be rejected if it includes items other than the following that are permitted by the e-file system specifications:

• name change amendment to organizing document, as required by Item B in the Form 990 heading;

• list of subordinate organizations included in a group return, as required by the instructions to item H in the Form 990 heading;

• letters regarding termination of tax-exempt status, as required by Schedule N;

• articles of merger or dissolution, resolutions, and plans of liquidation or merger, as required by Schedule N;

• reasonable cause explanation for a delinquent return; and

• a copy of the most recent audited financial statements of a hospital organization that files Schedule H (Form 990), Hospitals.

3. Some Form 990 software used to prepare paper filings transfers all narrative information that does not fit on the core form or schedules onto Schedule O. Other software permits this information to be reported, for paper filings, in separate statements or “white paper attachments” that are not a part of the Form 990. May either method be used when filing a paper Form 990?

Only certain documents may be attached when filing the Form 990 (see Permitted and Impermissible Attachments). However, the IRS understands that some software companies have experienced difficulties designing software for paper filings that comports with all of the new form’s filing requirements regarding attachments in time for this filing

season. Consequently, for the 2010-2011 tax years, the IRS will not penalize filers of Form 990 paper-filed returns for including separate statements or attachments generated by software. Please note that a reasonable cause explanation for a late-filed return must be made in a separate attachment, rather than in Schedule O, because such explanation would be publicly disclosed if included in Schedule O.

4. Does our organization, which files a paper return, need to file all pages of a Form 990 schedule, including blank pages, when we are required to complete only a portion of the schedule? For example, we are a school, so we only complete Part I of Schedule A, not Parts II, III, and IV. Are we required to file all of Schedule A, or only Part I?

Yes, a paper Form 990 filer must file all pages of a required schedule, even if it is only required to complete parts of the schedule. For instance, the filer described in this question should file the entire Schedule A, even though it will only complete Part I.

If you have any further questions, contact your local tax preparer visit the IRS Website at http://www.irs.gov/Charities&-Non-Profits or call the IRS directly at Telephone Assistance for Exempt Organizations, Retirement Plan Administrators, and Government Entities: TollFree, 1-877-829-5500 Hours of Operation: Monday – Friday, 8:00 a.m. to 5:00 p.m. Local Time.

expAnD BenefIts

Continued from page 17

The new regulations, printed in the Federal Register, say that if certain Veterans with service-connected TBI also have one of the five illnesses, then the second illness will also be considered as service connected for the calculation of VA disability compensation.

Eligibility for expanded benefits will depend upon the severity of the TBI and the time between the injury causing the TBI and the onset of the second illness. However, Veterans can still file a claim to establish direct serviceconnection for these ailments even if they do not meet the time and severity standards in the new regulation. Veterans who have questions or who wish to file new disability claims may use the eBenefits website, available at www.eBenefits.va.gov/ebenefits.

Servicemembers who are within 180 days of discharge may also file a pre-discharge claim for TBI online through the VA-DoD eBenefits portal at www.eBenefits.va.gov/ ebenefits.

The published final rule will be available Dec. 17 at http://www.regulations.gov.

Information about VA and DoD programs for brain injury and related research is available at www.dvbic.org.

Information about VA’s programs for Gulf War Veterans is available at www.publichealth.va.gov/exposures/ gulfwar/hazardous_exposures.asp.

1928’s May Legion magazine, a Tom Mix endorsed KuffKlein Denim Jacket for $5.50 which is $73 in today’s currency. A denim Carharrt jacket today retails at $110.

LEgiON NEWs DIstRICt 10

Continued from page 19

10th District; Post 170 Shelbyville had the honor of hosting this event on a Sunday Night. The members of Post 170 did an excellent job with the short notice they received from Department, preparing for this event and would like to say thank you for a job well done in representing the 10th District.

We have exciting news in the District, a new Post was chartered, Post 830 New Castle; I would like to give a big welcome to the new legionaries to the American Legion 10th District. I would like to say thank you and recognize the committee members Jerry Jordan, Jerry Riggs and Kenny Coons for their work in assisting these veterans in chartering the new Post at the New Castle Correctional Facility. In November the District had the honor of presenting the new Post with their charter, with Department Commander Ed Trice and Southern Vice Commander Kenny Cooper. When we visited the facility where the Post meeting was held to present the charter, there were 50 to 60 veterans excited to belong to the American Legion. This Post will be a strong American Legion organization, with support they will be receiving from the membership.

Membership is the lifeline of the American Legion, in the business world the success is

measured by profit, in the American Legion it’s success is measured by members and member retention. The 10th District at close of books at the end of 2013 was 6,542 members, and in 2010 we closed at 7,309 members, we have lost 767 members in the last 3 years; 10% per year. We have to ask the hard question why we are losing membership; the answer is complicated and encompasses alot of different issues in the community where the American Legion Post serves its mission. In my last article I stated “What the community thinks of the American Legion is just as basic as what the Legion post thinks of itself”. I ask myself how can we increase the value of the American Legion to the community we serve? National Commander Dan Dillinger said “We are the second best keep secret other than the Masons.” We must strive to reach all veterans and inform them of their rights and what our great organization has to offer them and their families. The Commander is right we need to be out in the Community we serve doing the programs of the American Legion. When the District received the Charter for Post 830 from the Department to present to the Post a large box was with it, the box contain everything a Post needed to start and operate as a American Legion business just like a franchise. Yes, you can think of an American Legion Post as a franchise and the franchisor being the National organization of the American

COMMAnDeR’s MessAGe

Continued from page 2

Legion that provides the programs to the franchisees (the Post) to be successful. If you bought a franchise business you would follow the policies and guidelines of the franchisor to get a return on your investment. When the Post does the programs offered by the American Legion they will see a return in increase value to their community and increase in members. The programs offered by the American Legion are establish and turn-key, they take a small investment in time however the Post will see a large return on their investment in value to the community and members. For more information on the Programs the Legion offers you can go online at http://indianalegion.org, or contact a District representative.

In closing there are two sentences in the American Legion Mission Statement I would like to share with all legionaries, food for thought; “Hundreds of local American Legion programs and activities strengthen the nation one community at a time.”, and “The American Legion’s success depends entirely on active membership, participation and volunteerism. The organization belongs to the people it serves and the communities in which it thrives.”

The 10th District is now on Facebook. Please go to our site to hear of the latest operations of Legionnaires within the district! https://www.facebook. com/IndianaAmericanLegionDistrict10

are educated on the concerns of our veterans and their families. We have had several meetings this year with our legislators and I believe we are developing a better relationship with them as we work together to meet our

nAtIOnAl peRspeCtIve

Continued from page 3

ment age for Social Security benefits.

• Introduce minimum out of pocket requirements under TRICARE for Life.

• Modify TRICARE enrollment fees and cost sharing for working age military retirees.

• End enrollment in Veterans Affairs medical care for Veterans in Priority Group 7 and 8.

CBO periodically issues these reports that list policy options that would affect the federal budget as well as separate reports that include policy options in particular areas. The most recent previous report was Reducing the Deficit: Spending and Revenue Options published in March 2011. That report contained similar recommendations that would affect military and veterans benefits and The American Legion was vocal in our opposition to those recommendations.

The Legion’s National Headquarters staff is reviewing all of the recommendations listed above and will provide point papers to the respective Commissions with jurisdiction over the specific issue. They will also send the point papers to our Department leadership as they become available.

Jerry and I am taking the time to ensure this information is shared with our fellow Hoosier Legionnaires in case you receive questions from other Legionnaires regarding the CBO Report and these recommendations.

We will also ensure that our state stays informed of our work with the Nation’s political leadership in regards to veteran’s benefits and how it may impact our families across the state.

And as I close this month’s update to my fellow Legionnaires, I must again give everyone the blessings of the season and that everyone enjoy the start of a fresh new year.

veteran’s needs. Now is the time of the year to step up to the next level. Your good work within the state will need to continue as we move into the winter and spring. We have the time and now the ini-

tiative in our favor. Go out and start talking to your neighbors. Discover the newest veterans in your communities and bring them into the Legion Family! May the blessings of the season fall on you all!

The American Legion has been teamed with the Boy Scouts of America since 1919. Have your Posts been active supporters? If not, reach out and start a Troop today!

InDIAnA tAx CODes

Continued from page 20

LEgiON NEWs veteRAns spOtlIGht

ment of veterans’ affairs has determined that the individual’s disability qualifies the individual to receive a credit under this section.

(E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13.

(2) The individual meets all the following requirements:

(A) The individual served in the military or naval forces of the United States for at least ninety (90) days.

(B) The individual received an honorable discharge.

(C) The individual either:

(i) has a total disability; or

(ii) is at least sixty-two (62) years of age and has a disability of at least ten percent (10%).

(D) The individual’s disability is evidenced by:

(i) a pension certificate or an award of compensation issued by the United States Department of Veterans Affairs; or

(ii) a certificate of eligibility issued to the individual by the Indiana department of veterans’ affairs after the Indiana department of veterans’ affairs has determined that the individual’s disability qualifies the individual to receive a credit under this section.

(E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-14.

(3) The individual meets both of the following requirements:

(A) The individual is the surviving spouse of any of the following:

(i) An individual who would have been eligible for a credit under this section if the individual had been alive in 2013 and this section had been in effect in 2013.

(ii) An individual who received a credit under this section in the previous calendar year.

(iii) A World War I veteran.

(B) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13, IC 6-1.1-1214, or IC 6-1.1-12-16.

(c) The amount of the credit that may be claimed under this section is equal to the lesser of the following:

(1) The amount of the excise tax liability for the individual’s vehicle as determined under section 5 of this chapter.

(2) Seventy dollars ($70).

(d) The maximum number of motor vehicles for which an individual may claim a credit under this section is two (2).

(e) An individual may not claim a credit under both:

(1) this section; and

(2) section 5(b) of this chapter.

(f) The credit allowed by this section must be claimed on a form prescribed by the bureau. An individual claiming the credit must attach to the form an affidavit from the county auditor stating that the claimant does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13, IC 6-1.1-1214, or IC 6-1.1-12-16.

As added by P.L.293-2013(ts), SEC.19. HLH

Continued from page 5

application, or obtain an application from the department website.

Veterans e mployment Awards: The American Legion awards certificates of appreciation and recognition to employers having outstanding records of hiring and retaining veterans. Each year the Indiana Department of The American Legion may provide one employer award each for sm all companies with 50 or fewer employees, medium sized companies with work forces of 51 to 200, and large companies with 201 or more employees. Employers may also receive American Legion awards for hiring and retaining older workers and disabled workers. The American Legion also provides certificates of appreciation to recognize and honor outstanding local veterans employment representatives, disabled veterans outreach program specialists, and local job service officers. American Legion Posts (or others) may make their award nominations by sending completed nomination applications to the American Legion Department

veteRAns eMplOyMent

Continued from page 5

or inactive duty training in the armed forces of the U.S.. These rules and several others are contained in the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA 38 U.S.C. 4301-

of Indiana Veterans Service Office by December 31, 2013. The department employment committee selects the winning nomination at the department mid-winter conference, and awards are then given each year at the American Legion Department of Indiana Convention. You may obtain applications by calling the American Legion Department Service Office at 317-916-3605 or by using the following website links:

Employer of Veterans Award Application: http://www.legion.org/documents/legion/ pdf/employerveteranaward. pdf

Award to enhance the lives of disabled persons application:http://www.legion.org/documents/legion/ pdf/awarddisabledworker.pdf

The Employer of Older Workers Award Application: http://www.legion.org/documents/legion/pdf/employerolderworkers.pdf

Employment Service Awards Application: http:// www.legion.org/documents/ legion/pdf/employmentserviceawards.pdf

national service Issues:

VA offers Dental Insurance Program: VA is partnering with Delta Dental and MetLife to allow eligible veterans, plus family members receiving care under the Civilian Health and

Medical Program (CHAMPVA), to purchase affordable dental insurance beginning November 15, 2013. There are no eligibility limitations based on service-connected disability rating or enrollment priority assignment. People interested in participating may complete an application online through Delta Dental, www.deltadentalvadip.org, or MetLife, www. metlife.com/vadip beginning November 15, 2013. Coverage for this new dental insurance will begin January 1, 2014, and will be available throughout the United States and its territories. Dental services under the new program vary by plan and include diagnostic, preventative, surgical, emergency and endodontic/restorative treatment. Enrollment in the VA Dental Insurance Plan (VADIP) is voluntary. Participants are responsible for all premiums, which range from $8.65 to $52.90 per month for individual plans. Copayments and other charges may apply. This threeyear pilot has been designed for veterans with no dental coverage, or those eligible for VA dental care who would like to purchase additional coverage. Participation will not affect entitlement to VA dental services and treatment.

4335). The Department of Labor, through the Veterans’ Employment and Training Service (VETS), provides assistance to all persons having claims under USERRA.

Plans are being made for a Department of Labor Veterans Employment and Training representative to provide a presentation during the Veterans Employment Committee at our upcoming American

Legion Department of Indiana Midwinter Conference. Representatives from Operation Job Ready Veterans will also provide information at the Employment Committee meeting concerning how American Legion Posts may become more involved with helping veterans find employment within the local communities. American Legion members are welcome to attend.