The Department of Veterans Affairs (VA) was established on March 15, 1989, succeeding the Veterans Administration. It is responsible for providing federal benefits to veterans and their families. Headed by the Secretary of Veterans Affairs, VA is the second-largest of the 15 Cabinet departments and operates nationwide programs for health care, financial assistance and burial benefits.

Of the 23.4 million veterans currently alive, nearly three-quarters served during a war or an official period of conflict. About a quarter of the nation's population is potentially eligible for VA benefits and services because they are veterans, family members or survivors of veterans.

The responsibility to care for veterans, spouses, survivors and dependents can last a long time. Two children of Civil War veterans still draw VA benefits. About 184 children and widows of Spanish-American War veterans still receive VA compensation or pensions.

VA's fiscal year 2009 spending is projected to be approximately $93.4 billion, including $40 billion for health care, $46.9 billion for benefits, and $230 million for the national cemetery system. This is more than a 7 percent increase from the department’s $87.6 billion budget for fiscal year 2009.