Moms of Law Enforcement Officers
 (Moms of L.E.O.)
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Start Your Own Local Chapter
Moms of LEO assists in organizing a local chapter through our pamphlet “How to Organize a Chapter” which we send out by request. Our Membership Committee is available to assist with questions or help problem solve throughout the organizing process and after a new chapter is formed. The Membership Committee keeps in contact with prospective new chapters to offer assistance. 
Once a new chapter is formed, the Membership Committee keeps in contact at first month. After that, any questions or need for assistance will be handled by Membership Department.
Resources available to assist local chapters in running their chapter successfully. Chapter Tips for Local Chapter Presidents; Chapter Tips for Treasurers; Chapter Tips for Membership Chairman and other new chapter members.
Group Exemption Non-Profit 501(c)(3) Status Under Moms of LEO Umbrella as a member chapter, your chapter can receive 501(c)(3) status through Moms of LEO as a subordinate chapter. Plus, your chapter gains the advantage of avoiding individual application for exemption. This tax status and the benefits it accords are not automatic, though. Documents must be filed every year by every chapter requesting this status. Moms of LEO is then required to submit information on behalf of each of its subordinate chapters. Moms of LEO reports any changes in purpose, character or method of operation, changes in name or address, and any withdrawals and/or additions of subordinate chapters.

With Moms of LEO’s classification, its subordinates receive the following benefits:
a) The IRS will recognize your chapter as a subordinate chapter of Moms of LEO
b) Assignment of a Group Exemption Number (GEN).
c) With this ruling, subordinates may receive gifts and donations that are tax deductible by donors.
d) A subordinate may apply for state tax exemption, if applicable. Most states will not classify a local chapter for sales tax exemption, unless federal exemption has already been granted.
e) If chapter mailings are 200 or more pieces, a subordinate may apply for postal nonprofit rates, a substantial savings from regular bulk postal rates.
f) Officers and committee chairmen can deduct out-of-pocket expenses in personal
income tax returns, including mileage in conducting business. Further information for individuals is available in the IRS 1040 Packet, under instructions for Schedule A (contributions).
g) Moms of LEO will complete the Form 990-N, e-Postcard, on behalf of chapters with gross receipts less than $50K. Chapters with gross receipts exceeding $50K are required to file Form 990 and will thus meet the reporting requirements related to Form 990 -N. 

New State Chapters
New York 
Washington, DC
South Carolina
Looking for families of Law Enforcement Officers to start a chapter in your local state. "Our mission is being part of the solution on making our community safer by building relationships between our public safety officers and our communities" Moms of LEO's chapters network is our effort to support our public safety officers and their families.