Re: Contributions to BSA Units - Tax Deductibility
Mary E. Anderson (marya@IDIR.NET)
Tue, 25 Nov 1997 19:21:54 -0600
As an accountant I believe that I maybe able to clear-up some confusion here.
Several years ago (maybe 3), the IRS code stated that small affiliated groups
like Troops were not covered under the parents (BSA) exemption, (it also
didn't say they couldn't have deductabe satus). In practice the IRS allowed
deductions for donations to scout units.
Then in an effort to make the code in line with practice the IRS code was
rewriten to specifically include small affiliated groups under their parents
exemption, if certain rules are meant, of which troops and packs qualify.
Hope this helps
Kim B. Hannemann wrote:
> Steve says,
> >However, a BSA unit is NOT BSA -- it is legally a part
> >of your charter organization, chartered with the approval
> >of BSA but not in any fashion entitled to
> >share in BSA's tax-exempt status.
> This "legally a part of your charter organization" may be true in respect
> of the BSA's liability insurance and policies, etc., but not the tax laws.
> It is clear (and I believe would be held so by either a court of law or a
> tax court, if there still is such a thing) that the IRS allows and intends
> to allow deductions for contributions to Scout units.
Mary E. Anderson
Terry Howerton Sakima Group, Inc. SCOUTER Magazine Kansas City