programs, activities and affairs as well the supervision of the national headquarters staff. National The prime authority of the League is derived from its congressional charter and from its annual national convention held each August in a different major U.S. city. It is a not-for-profit organization within the provisions of the Internal Revenue Service Code 501(c) (4). A special group exemption letter allows contributions to the Marine Corps League, its auxiliary and subsidiary units to be tax deductible by the donor. Divisions For more effective administration, the United States is divided into geographical units called divisions whose function is solely administrative. The duties and authority of the national vice commandants of divisions are covered in the national bylaws. The divisions of the Marine Corps League are: (1) Central Division - Michigan, Ohio, Indiana, Illinois, Wisconsin, Kentucky (2) Mideast Division - Virginia, West Virginia, North Carolina, Delaware, Maryland, District of Columbia, Virgin Islands, Puerto Rico, Saudi Arabia, United Kingdom (3) Midwest Division - Missouri, Iowa, Kansas, Minnesota, Nebraska, North Dakota, South Dakota (4) New England Division - Maine, New Hampshire, Vermont, Massachusetts, Connecticut, Rhode Island (5) Northeast Division - New Jersey, New York, Pennsylvania (6) Northwest Division - Alaska, Washington, Montana, Oregon, Idaho (7) Rocky Mountain Division - Colorado, Utah, New Mexico, Wyoming (8) Southeast Division - Alabama, Florida, Georgia, South Carolina, Mississippi, Louisiana, Tennessee (9) Southern Division - Oklahoma, Texas, Arkansas (10) Southwest Division - Arizona, California, Nevada, Hawaii Departments A State in which there are three or more Detachments with a combined membership of sixty (60) or more members may be chartered as a Department by the National Board of Trustees upon receiving a written request from such Detachments via the jurisdictional National Division Vice Commandant. Area The function of an Area is administrative only and is formed at the discretion of the Department. The Area Vice Commandant will be responsible for the Area. Detachments The Detachment is the basic unit of the League and usually represents a small geographic area such as a single town or part of a county. There are over 1000 community-based Detachments located throughout the United States and overseas, supporting veterans and their families while being active and involved in the local community. The Detachment is used for formal business such as meetings and a coordination point for community service projects. A Detachment member is distinguished by a Red garrison cap with gold piping.