The Grand Aerie FOE has four legal entities under its umbrella. The Grand Aerie Fraternal Order of Eagles is the main corporation to which all local Aeries and Auxiliaries are subordinate. The IRS has determined that the Grand Aerie is a 501(c)8 organization.
Each local Aerie and Auxiliary should be incorporated as a separate legal entity and file required IRS reports under the Grand Aerie's group exemption code of 0102. The Grand Aerie does NOT consolidate all subordinates into one annual return. Each subordinate unit is responsible for their individual tax filings and registrations. View the Grand Aerie FOE determination letter.
The other three legal entities are all determined to be 501(c)3 entities by the IRS and are the charity corporations for the organization. These include the Fraternal Order of Eagles Charity Foundation, Eagle Village Inc., and the Eagles Memorial Foundations. In order to file many state gaming applications and various annual reports, a copy of the IRS Determination Letter is requested. Please follow link below to the charity page containing .PDF files of the individual 501(c)3 letters which may be printed as needed.
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