Re: Contributions to BSA Units - Tax Deductibility
Jim Sleezer (JHS8@VM1.UCC.OKSTATE.EDU)
Tue, 25 Nov 1997 12:45:59 -0600
On Tue, 25 Nov 1997 12:59:58 -0500 Kim B. Hannemann said:
>That's the best I can do. If you still want to wrap yourselves around the
>axle worrying about whether contributions to Scout units are deductible or
>not, enjoy yourselves. Meanwhile, I will take the deductions unchallenged.
My experience is that deductions for scout activities are not challenged
for active leaders. You cannot deduct expenses for your son's participation.
You also cannot deduct expenses when you are "along for the ride." If your
participation is required, i.e., for transportation or two deep, etc., then
no problem. If you're tagging along for the fun of it, you're deriving
substantial benefit and there's no deduction.
Of the SMs I know who have been audited, none had a problem. An interested
but not active parent who deducted his son's expenses was denied the
deduction. A committee member who purchased food for adults on camping
trips and tried to take a deduction rather than having each person pay their
share was denied the deduction for other's meals. He was allowed a deduction
for HIS food expense! A district chair who bought lunch for DE and himself
once a month wasn't challenged. The examiner was apparently looking for
something else and didn't even give it a second glance!!!
None of these went to tax court, just field audits.
Terry Howerton Sakima Group, Inc. SCOUTER Magazine Kansas City