Re: Tax Deductibility?
Ted Burton (tedburtn@CRIS.COM)
Fri, 27 Oct 1995 22:50:02 -0600
>The following is the compleate text of the official BSA statement on the
>"Tax-Exempt Status of Units and Contributions to Units" from the Finance
>Policy Manual, BSA:
> BEGIN OCRed TEXT
>Tax-Exempt Status of Units
>and Contributions to Units
>The tax-exempt status of the chartered organization determines the
>tax-exempt status of their unitspack, troop, post, etc.
>The national office (National Council) maintains the group exemption status
>for the local incorporated Boy Scout councils and the local council trust
>funds conforming to the Model Form Trust Agreement.
First, glad that our sponsors the United States Forest Service and the
McCall Police Department are both tax exempt and eligible to receive
Second, there has been one minor TILT in what I have seen here on this
topic, namely the notion that contributions to a "nonprofit" organization
are deductible. NOT SO.
Nonprofit organizations exempt from tax under Section 501(c)(3) of the
Internal Revenue Code are only exempt from tax; contributions to them are
For contributions to be deductible, the receiving organization must be one
described in Section *170* of the Code. These are, if I remember correctly
without having Section 170 in front of me, government, religious, and
educational organizations. BSA probably goes under the 'educational'
Remember this when doing your tax return with respect to your other
Thank you for listening.
and anixit gulaqueen (good evening)
=-=-=-=-=-=- II <<<=-=<I=-=<<< II -=-=-=-=-=-=
Alappiechsin Wiechcheu, TalksFast Wolf
Tukarica Lodge 266, Chapter Adviser, Hemene Chapter
Ore-Ida Council 106, D. Eagle Rep., Post 246 CR, Troop 246 MC
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