Re: SCOUTS-L Digest - 27 Jan 1996 to 29 Jan 1996

>S.M. White asks:
>Subject: BSA and taxes
>
>Is there an IRS agent on the net? Who can tell me what documentation I must
>keep/have for my taxes for my volunteer work with the BSA? As much details as
>possible

I am an Enrolled Agent (the only professional credential issued on the
Federal level. EA status is given to individuals who demonstrate expertise
in the field of taxation in a nine hour exam given by the Internal Revenue
Service. In addition, I must take 72 hours of continuing education every
three years. There are about 3,500 EA's in the US today.)

You do not need much documentation to prove your deductions for volunteer
work. As a matter of fact, a pocket calendar, kept up to date every time
you drive somewhere or do something for the Scouts is usually enough. Note
the place you went and the mileage driven.

The IRS Tax guide uses the following example: "You are a troop leder for a
tax-exempt youth group [like the BSA] and take the group on a camping trip.
You can take a charitable contribution deduction for your own travel
expenses if you are on duty in a genuine and substantial sense throughout
the trip. However, if you have only nominal duties relating to the
performance of services for the charity, or for significant portions of the
trip you are not required to render services, you cannot deduct your travel
expenses."

Here is what you can deduct:

1. 12 cents per mile for all of your Scout related travel. This includes
driving to and from meetings (of all kinds), weekend camping trips and your
annual excursion to summer camp and back. You can also deduct the actual
cost of tolls and parking directly related to the trips.

2. Air, rail, taxi and bus fares connected to Scout activities.

3. Lodging costs and the cost of meals.

4. The cost of buying and maintaining uniforms and camping equipment. BUT
only for those articles of clothes and equipment which cannot be used for
another purpose. If you only camp with the Scouts, I would recommend
deducting the cost of camping gear. Keep receipts for uniforms and similar
items you purchase.

Good luck. You will probably be surprised at the size of your perfectly
legitimate deduction for what you do in Scouting.

The National Association of Enrolled Agents has a section on AOL. I will be
willing to answer some specific questions, just remember, tax season is coming.

YIS,

Mike Poretsky
(I used to be a Woodpecker and a good ol' Buffalo too.)

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