Key Program Statements:
The National Risk & Compliance Committee is charged with assuming an independent oversight and advisory role, with the responsibility for decision making resting with governance. It reviews policies that are designed to mitigate threats to our organization and provides perspective in areas that could be potential risks, if not effectively identified and managed. Its members understand that safeguarding our organization requires having, and following, proper procedures for oversight, internal controls and a system for checks and balances.
Compliance is an important aspect to the health of American Legion Auxiliary Units, Departments, and District/County/Councils. This information is intended to assist and guide ALA entities in understanding their obligations for:
- Operating as a tax-exempt nonprofit corporation or tax-exempt association permitted to use the name and trademarks of the American Legion Auxiliary
- Federal requirements of filing annual IRS Form 990 Series and meeting any state and local requirements
- Taking appropriate steps for addressing the IRS’ revocation of the tax-exempt status of an ALA entity
Click here for Important Compliance Information for ALA Members
Department Chairman: Carrie Davenport
Email:nyalariskcompliancechair@gmail.com
Member: Cathleen MacInnes
Email: nyalariskcompliance1@gmail.com
Member: Tracee Millard, Esq.
Email: nyalariskcompliance2@gmail.com
2026-2027 Information and Report Forms:
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- Plan of Action
From the Unit Guide Book:
RISK & COMPLIANCE COMMITTEE
The American Legion Auxiliary’s national Audit Committee was
renamed the Risk & Compliance Committee to accurately
reflect the its duties as a national committee and meet the
governance expectations of the multi-faceted IRS Form 990
for nonprofits. The national committee serves in a risk
management role for the National Organization. The
committee’s foremost responsibility is to ensure the American
Legion Auxiliary, as a corporate entity, has appropriate
governance policies and internal and financial reporting
controls in place that mitigate the organization’s exposure to
financial reporting risks and other corporate-level risks.
In keeping with the vision, expectations, and requirements of
the IRS Form 990, the Risk & Compliance Committee
operates at arm’s length from the ALA and reviews, evaluates,
and checks the organization’s policies, standards, compliance,
and potential for risk. Risk & Compliance Committee members
have a strong background and experience in financial
reporting and auditing, risk management, corporate
governance or management, and have no conflicts of interest.
This committee’s members must be unbiased and are not
currently serving in ALA national leadership positions within
the organization or serve on other ALA national committees
except as liaisons on the national Finance Committee and the
American Legion Auxiliary Foundation.
A unit may have the Risk & Compliance Committee oversee or
conduct an audit of the unit’s books as well as manage unit
compliance requirements of the IRS Form 990 or the unit may
hire a CPA to conduct the audit.