Tax Exemption
The Lutheran Women’s Missionary League is incorporated with the State of Missouri as a general not-for-profit corporation. A copy of the Articles of Incorporation is in the LWML Bylaws (Section E of the LWML Handbook). The LWML Office is not required to pay state sales taxes. In many cases, districts, zones, and societies may be exempt from sales taxes. State laws vary in this regard. United States federal tax exemption rulings are applicable only to societies organized and operating in the United States of America.
District Federal Employer Identification Number (EIN)
The Internal Revenue Code requires that each subordinate unit of an exempt central organization must have its own Employer Identification Number (EIN) even if it has no employees. In accordance with this ruling, each LWML district has its own assigned number. This number is to be used by each district LWML and its zones for any and all bank and investment accounts or any reports they may be called upon to complete. It may also be used by local LWML groups within the district. Local LWML groups may, with permission, use their church’s identification number. No unit is ever to use the personal Social Security number of a member. Each LWML district’s EIN Number may be obtained from the LWML District President.
If needed, the LWML tax exemption number and the LWML Employer Identification Number are available from the LWML Treasurer. These numbers are also available in the secure portion of the LWML website to those with access. The Lutheran Women’s Missionary League is exempt from federal income tax and, as an integrated auxiliary of The Lutheran Church— Missouri Synod, is not required to file annual income tax returns. Districts, as subordinate units of the LWML, are also tax exempt. The group ruling letter from the IRS, dated 1965, is filed in the LWML Office. Each district should have a copy in its files; copies are also available from the LWML Office upon request. If any district LWML has further questions, please contact the LWML Treasurer for clarification.
