Updated September 17, 2014    
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  U. S. Department      of Labor

About the

The Secretary-Treasurer is Jane E. Broendel.


Did your branch lose its tax-exempt status? Click here

Need the IRS ‘letter of determination? Click here.

NALC’s Group Exemption Number is 0685.

Importance of checking branch roster: CCAs, codes and allotments. Click here


Secretary-Treasurer columns in The Postal Record

Branch by-law changes

IRS Form 990

NALC Constitution

NALC Branch Officer’s Guide to Finance and Administration: Explains the duties of financial and administrative branch officers; discusses NALC dues procedures; provides information on Labor Department reporting; gives bonding requirements; and outlines proper branch record-keeping methods. (Updated January 2013)

NALC membership: How to get information about NALC membership; membership recognition.

LMRDA summary: Describes union member rights and officer responsibilities under the Labor-Management Reporting and Disclosure Act.

Election Information: Guidelines for branch editors and officers on avoiding election law violations; requirements for notifying branch members about branch elections.

NALC organizing: Keep the union strong by organizing active carriers, retirees, and strengthening members commitment.

Internal controls: Secretary-Treasurer Jane Broendel’s article from the July 2007 Postal Record outlines many ways a branch can protect its internal finances.

Buy Union!: Buy union products, link to the AFL-CIO "Do Not Buy" list at Union Label

DOL blog: Toward the end of each month, Office of Labor-Management Standards Director John Lund will be posting articles on the Department of Labor’s official blog, with entries on various topics concerning best practices for internal controls, record-keeping and reporting. Readers can subscribe to the blog via RSS or provide an e-mail address to receive updates. Click here for links to the DOL’s compliance tips, and click here to access other publications.


The information on this page is designed
to help local branch officers fulfill their duties:

Application and instructions for branch mergers
For branches looking to merge with another:

Installing internal controls for branch finances
Secretary-Treasurer Jane Broendel’s Postal Record article on ways that branches should establish internal control of their finances can be found here.

Guide to conducting audits in small unions
Branch trustees can use this guide as a resource for conducting audits within their branches.

Dues changes
Dues corrections or changes can only be made at specified times.

Transfer membership from one branch to another after retirement.
Article 2, Section 3 of the Constitution for Government of Federal and Subordinate Branches covers the requirements:

(a). Any regular branch member in good standing in his/her Branch, moving his/her employment to another city, or retiree in good standing in his/her Branch moving to another city, may transfer membership to the Branch located in such city.

(b). The membership of an active member shall be transferred in accordance with procedures established by the Secretary-Treasurer of the National Association.

(c). In the case of a retiree member seeking to transfer membership, [h]e/she shall make application to the Recording Secretary of his/her Branch, who shall ascertain from the Financial Secretary if all dues and assessments charged against him/her on that date are fully paid; if so, it shall be the duty of the Recording Secretary to announce at the next regular meeting of the Branch that the application as been received and all obligations discharged. There being no objections, the Recording Secretary will at once forward to the Recording Secretary of the Branch with which affiliation is desired, a letter of recommendation. The letter shall be read at the first regular meeting of the receiving Branch held after its receipt and the transferred individual shall be considered a member at that time. The Recording Secretary of the Branch shall then notify the Recording Secretary of the original Branch that the transferee has been received into membership.

Branches can suspend dues for members called to active duty
Any branch desiring to suspend the dues for members of the union called up to active duty should send a request to Secretary-Treasurer Jane E. Broendel at NALC Headquarters.

Changes of officers
Please notify the office of the National Secretary-Treasurer’s office in writing on official branch letterhead as soon as possible after a change of officers in your branch or state association. New officers will not begin to receive their mail from headquarters until NALC is notified of their names, titles and addresses. NALC’s main computer stores the names of branch and state presidents and secretaries in its membership database and utilizes this information for mailings.

Changes of address
Please notify both your local branch and the office of the National Secretary-Treasurer as soon as possible after a change so NALC’s membership database can be updated. The Postal Record, other NALC publications and official mailings use the membership database to keep members informed about important letter carrier issues and official union business.

Holding NALC branch office involves serious financial and administrative responsibilities and duties
Local NALC secretary-treasurers are the union’s administrative backbone. For them doing the job right is absolutely essential—not only because of the legal requirements concerning accounting, taxes and reporting, but also because they maintain the NALC’s integrity and financial health.

NALC calls upon local secretary-treasurers to do a host of difficult tasks, none of which are learned on the letter carrier’s job. They need to keep financial books, produce financial statements, keep the financial and other branch records in order, file detailed reports with the Labor Department and Internal Revenue Service, and make sure everything they do is timely, well-organized and 100 percent accurate.

Along with secretary-treasurers, all local Branch officers take their financial and administrative responsibilities very seriously. They are on the front line, representing members interests before USPS management; they take care of branch administrative and financial business; they lead branch members in a myriad of community service projects; and they organize new letter carriers even as they motivate current active carrier members and retirees to participate in branch activities.

Branch bylaw changes
NALC Assistant Secretary-Treasurer Nicole Rhine requests that branches use the form below when submitting proposed by-law changes to Headquarters. This form can only be used once the bylaw has been voted on and approved, as well as signed by a branch officer.

Click here to open up a PDF form that contains fields in which you can type or paste information directly using your computer. When you’re finished, print it out and sign it.

Click here to download the standard PDF form, which you can use if you have any technical problems using the form above. Simply open up the form, print it out, type or write your information on the print-out, then sign it.

Both forms can be used on any operating system (PC, Mac, Linux, etc.).

You will need to fill out a separate form for each proposed change in article number and/or subsection, then print each completed form and mail them, along with two complete copies of your current by-laws, to:

Nicole Rhine, Assistant Secretary-Treasurer
100 Indiana Ave. NW
Washington, DC 20001-2144

Branches and state associations at risk of losing tax-exempt must file Form 990 with IRS by October 15
NALC branches and state associations that fail to satisfy annual filing requirements for three consecutive years (beginning in 2006) will automatically lose their tax-exempt status. The IRS is providing one-time relief that will allow small exempt organizations to come back into compliance and retain their tax-exempt status even though they failed to file during the first three consecutive years of this new requirement. If a branch or state association loses its exemption, it will have to reapply to regain its tax-exempt status. Any income received between the revocation date and renewed exemption may be taxable.

The one-time relief benefits both Form 990-N (e-Postcard) and Form 990-EZ filers only. Branches/state associations required to file Form 990 or Form 990-PF are not eligible and are automatically revoked if they fail to file for three consecutive years.

The toll-free number you can call for account-related information is 877-829-5500. They will be able to answer, confirm and provide specific filing information.

In The Postal Record


The Secretary-Treasurer writes a column in NALC’s monthly magazine, The Postal Record, that covers a wide range of issues. (Note: No officer columns are printed in the February issue—the annual COLCPE issue—or in convention-year issues containing the President’s Biennial Report. Some Postal Record magazines can be double issues covering two months.)


January: Reporting to the Department of Labor

March: Made in USA—but only for the wealthy

April: Important updates

May: The Reciprocal Agreement

June: ‘Me first’—that’s not the NALC way!

August: OWCP departees: Collection of dues and the per capita tax roster

Sept:/Oct.: Vote this November—up and down the ballot


December: National convention registration and the housing process

November: Important updates

October: Convention 2014: Convention Call, amendments and resolution info

September: OWCP departees: Collection of dues and the per capita tax roster

August: Brothers and sisters in a common cause

July: Tracking membership and dues: A tough job getting tougher

June: Branch audits: A guide for trustees

May: Needed: A postmaster general with vision and guts

April: Reviewing the roster/obtaining checking account

March: A better job, a better union—thanks, Vince

January: Reporting to the Department of Labor


December: Don’t give back local dues!

November: Look for the union label

October: NALC convention diversity—the real America

August: Elections have consequences

July: How to avoid LMRDA and IRS violations

June: As craft shrinks, “Don’t mourn—organize!”

May: Hey America—We’re in this together

April: Reinstating tax-exempt status

March: Membership issues: OWCP and dues, proper Forms 1187 and 1188

January: Here’s to Mom


December: Making our voices heard

November: Important updates

October: Convention delegate information, resolutions and amendments

September: Changing the conversation

August: Bonding—it’s the law; revocation of tax-exempt status

July: Frequently asked IRS questions

June: It’s not a party thing—it’s a policy thing

May: If you think I’m nagging you...

April: Fighting for America’s soul

March: Don’t lose your branch’s tax-exempt status

January: Reporting to the Department of Labor and membership information


December: Looking for the union label

November: Reciprocal Agreement and other reminders

September/October: Canceled check issues and the Department of Labor

July: How to avoid common record-keeping and reporting violations

June: A changing America, a changing labor movement

May: The ‘new’ Department of Labor and the compliance audit

April: Labor unions: Combating self-centeredness

March: Bonding requirements

January: New housing process; OWCP and membership


  © National Association of Letter Carriers, AFL-CIO