boomerscout

Boys Scouts know all there is to know about first-aid

Boy Scouts can handle any emergency

Boy Scouts never get lost

Our unit is going to do popcorn next year because we have several new, younger Scouts. We are thinking of weaving it around the requirements for the salesmanship merit badge -- or vice-versa

This should become a most popular merit badge as you will get to play with fire.

Start collecting the old, broken ATVs and PWCs so your guys will have something to work on.

After the top sellers explain their best methods, with the audience passively listening, you should do some role-playing. Have every Scout approach the "customer" with the new salespitch if only just for practice.

When describing the need for sales to the parents, pictures are important -- meaningful, large pictures. What works best is pix of Jr. from last year, but at least some pictures of the camp, attraction, outing.

If speaking to the parents en masse, spray some pine scent around about a half hour before. Have a CD of North Woods music (loons, rippling water) softly playing in the background. Make sure the coffee pot is set up. If you have the space, pitch a model campsite. Use your worse condition tent so they can all see how pitiful the equipment is.

Have posted a poster board sized poster showing the breakdown of the camp costs or whatever your fundraising goal is. A specific goal with a specific money target is mucho important.

consider a YMCA membership. They can practice swimming, learn judo or other personal self-defence, possibly learn first responder first-aid

Without debating the rightness or wrongness of the troop's "traditions", could the lad in question not go to the PLC and ask for a variance? He could show them his school activities schedule -- thereby explaining why he could not make the window, but could offer to do some Saturday shifts or certain selected weeknights.

If the Scout shows good character and a willing spirit, many service clubs will spring for a Christmas present of a sleeping bag, or a shirt, etc. Even if they can't, they may know of an individual who likes to play secret Santa.

We have a Scout who pays some of his troop dues by coming in early to troop meetings to start the coffee and set up the chairs for the Geezer Patrol

"I wonder whose scouting experience is richer???? "

Either! It all depends on the program offered.

I guess when we were returning from Philmont, we could have hitchhiked back. Two years of targeted fundraising allowed us to leave on a jetplane.

Our troop does four funders a year with specific revenue goals. Any more than that takes away from other parts of Scouting.

Friends of Troop ### frequently does their own fundraising. Some patrols do their own additional fundraising depending on what they need money for. Individual Scouts also fundraise for themselves

Buses are not cheap when you factor in insurance, new tires, and fuel injectors. We lease (rarely) as needed.

dense tropical rainforest? I'm not going hiking in the Everglades. Too many pythons and boa constrictors.

a freshly charged GPS will track your movements - either purposeful or random, and when ready, will inform you of your reverse course to get back to start

After reading the thread this was spun from, I'd probably like to add a couple of signal flares and some smoke cannisters. Oh, and a hand-crank recharger for the cellphone.

(And here I thought a couple of credit cards would be enough.)

The DE may have been in a hurry, and used the word "profit" when he shouldn't have, although non-profits can do fundraising.

What he should have said is that when the final accounting was done, he was charged with being in the black and not in the red.

If 400 boys say they are going to show, and 400 boys actually do attend, then the fee setting is simpler. If 400 say they are going to show, and 450 show up, that may lead to problems. So, err on the side of caution is usually done, and you budget for "extra".

It seems this weekend was very poorly planned and run. That is what you are really peeved about, and I certainly would be, too.

Sorry, Eagle732

"adults who work hard to bring a quality program" may be part of the problem. It is the PLC that is supposed to design the program after each PL talks to his patrol on what they want.

Each PL is also responsible for his patrol's advancement. Posting a tally stick or chart at each troop meeting of each Scouts's rank and time in that rank is sometimes helpful to light the fire.

To gain more time, you might consider a weekly patrol meeting separate from the weekly troop meeting.

Although well meant, the Girl Scout cookie dough thing is probably illegal. Something they could get away with in good times

I was hoping usscouts.org would have a definitive answer on this

Q.What is the official position on a troop contributing part of its fundraising dollars to each boy's Individual Scout Account? We are trying to discuss it at Scouter.com, but are starting to go in circles.

Many say it's no big deal, a minority says such accounts are not allowed, several say OK if used just for camp fees, uniforms, and yearly registration.

I first tried Scouting.org, but found that to be a tad difficult to navigate.

A. As a Scouting volunteer myself, and a former Scoutmaster, I'd say the simplest way to handle this is to stop calling the Scouts' accounts "accounts" -- All funds go into the troop's bank account, and a simple recording book can show how much each Scout is credited with for Scouting purposes (meaning: The Scout himself is never given any actual money; the amount he's credited with can help underwrite summer camp fees, Camporee fees, canoe rentals when the troop takes a canoe trip, and others along these lines, etc. I'd personally stay away from using the credits to purchase individual gear, uniforms, or equipment for any Scout, since that's the virtual equivalent of giving him cash). But that's me. Maybe what you want to do is ask your council's chief financial officer. Every council has one, and they're there to help folks like you!

So, it seems what we really need is a Federal or state government attorney well versed in nonprofit law before our troop is dissolved underneath our feet.

I don't have time to pursue this further. I will go by what I've already posted

Converting from conventional to ultralight camping takes time. You might start by reading Ray Jardine's "Trail Life". The previous edition was called "Beyond Backpacking". Your library should be able to get one of these.

As hikes get longer in distance, you might start demonstrating lighter weight gear to the boys. In the early 50s Boy's Life had a series of articles on light weight gear the boys were to make. I believe it was called something like Lite-Pak Camping.

What is effective is to bring two packs to the troop meeting - one a conventional pack filled with conventional gear, and the other a lightweight version. Plus a scale to show the weight of each. Allow the guys to try on each loaded pack

There is still a use for conventional gear. Its heavy-duty aspects seem to hold up better at Camporees where not much hiking is done, and a day pack suffices. My guys use a cardboard carton for their gear to save on the expense while saving their lightweight gear for hiking trips.

Some people frown on hammocks because the ropes may wear away the tree's bark.

"a unit takes a poll of what youth would like to purchase, purchases gear in the desired proportions," Great idea if PLC does the polling and purchasing after reading equipment reviews. Would not be taxable to the Scout since he has to return it eventually. Your Quartermaster is probably already purchasing troop gear for various levels of camping expertise.

Actually, maybe youth accounts are allowable if kept very small. I believe I read somewhere $100 per year. We do maintain youth accounts for summer camp fees (but not the personal equipment) based on participation in fundraisers and in troop's community service projects and conservation projects. Since no money changes hands, and since camping is one of the chief purposes of Scouting, we believe this is OK.

Since uniforms are necessary in Scouting, on earning the Scout badge we conduct a somewhat formal ceremony for the lad. The troop presents him with the uniform shirt, council patch and troop numerals. (On earning T'foot he receives neckerchief, belt, slide & socks as a gift from the troop. Whatever patrol he then joins presents him with his patrol patch). He is, of course, free to purchase his own uniform at any time, or go to the closet to see what used uniform parts exist. Since the uniform serves a distinct purpose in the program, and is not typical streetwear, it is not taxable to the Scout.

At the annual Christmas potluck, the troop provides smalls. One year every Scout received a Scout pocketknife. Other years the PLC chooses the gift for that year; an expensive item such as an internally framed pack would not be suitable due to the cost.

Scouts need more money without involving troop tax liability? Consider Rent-a-Scout

"Sorry, that line of reasoning makes no sense to me."

Yeah, me neither. I think I know what I want to say, but am having trouble putting it into words.

Another try: Trail's End pays the Scouts as independent contractors. The pay is a WalMart gift card rather than something from the ScoutShop so National can maintain an arm's length with this fundraiser. If National paid the Scouts, and not Trail's End, and the pay was in Scout Shop stuff, then maybe National would be required to treat the Scouts as employees

Taxation

General Tax Rules

Federal and state taxing authorities will expect their share of almost any compensation you give to your volunteers. In general, for tax purposes, you must treat payments to volunteers the same as payments to employees. Consequently, absent an exception from federal or state tax laws, you must withhold income taxes and FICA (Social Security and Medicare) contributions from the compensation you pay your volunteers.[43] Living allowances, stipends, post-service benefits, and in-kind benefits are usually treated like wages.[44]

The Internal Revenue Code contains a number of exceptions, discussed below, that exclude some items from tax. In addition, some federally funded programs provide exceptions in their legislation. Moreover, although volunteers may receive a taxable benefit, some may not earn enough during the year of service to owe any income tax. For example, although your program may award volunteers a $1,000 taxable living allowance, if these volunteers have no other earnings for the year, they escape income tax, since their income will be less than the minimum taxable amount. FICA must still be paid, however.

State tax rules generally follow the Internal Revenue Code with respect to definitions of "taxable income" and withholding requirements. (Many states start with the federal rules and merely add several modifications in the computation of the tax due.) Because state tax codes are not standardized, some may contain applicable exceptions that are beyond the scope of this booklet.

Likewise, uniforms required as a condition of employment and which are not suitable for everyday wear are not taxed.

Inexpensive items may be excludable from income as de minimis fringe benefits. This imprecise exception encompasses items such as holiday gifts, coffee and doughnuts, soft drinks, local telephone calls, and use of the copy machine.[50] The more expensive the item, the less likely it is to qualify as de minimis, especially if given more than once.

In-kind benefits that do not qualify for a tax exemption must be assigned a dollar value for tax purposes. You will be responsible for determining the fair market value of the goods distributed and for withholding the tax from the volunteers' living allowance or other cash income. Generally, the fair market value of a benefit is the amount an individual would have to pay for the item at a local store or restaurant.[51]

The Trail's End popcorn factory is not owned by the BSA. Trails' End is only one product of the Weaver Popcorn Company - a global marketeer.

Weaver partnered (not in the legal sense of partnership) with the BSA to sell its popcorn on consignment. It can and does give motivational sales awards to the Scouts, as it can to any salesman. The award is not income. For instance, A Scout selling $250 gets a $10 giftcard. A Scout selling $300 still gets only $10. The giftcards are rewards for meeting certain sales goals, and, within reason, are more like gifts.

Individual Scout Accounts be different. The money is income to the unit. If some of the money is then passed on to the Scout, it becomes income to the Scout because it is not a fixed amount for meeting a certain goal but is more like pay by piece-rate (number of hours worked, a percentage of whatever dollars sold)

Anyway, this is how I view it. Old habits and customs die hard

For those that haven't bothered to go to the link Scoutmom posted:

"The creation of individual youth accounts within the unit is not permitted under the BSA

National Bylaws and Rules and Regulations. Where a portion of the money that an

individual Scout raises during a fundraising event is reserved for his use alone, it may not

be compatible with continued tax exemption of the local council. The creation of individual

youth accounts within the unit is not an incidental private benefit to the BSAs primary

activities.

Qualitatively, the creation of individual youth accounts within the unit is not a primary

activity to accomplish one or more of the exempt purposes of the BSA. It does not benefit

the public as a whole. Quantitatively, the benefits from individual accounts are substantial

and direct. The BSA has not met its burden of proof to establish that it is not organized or

operated for the benefit of private interests related to the creation of individual youth

accounts within the unit."

Oops!

Thank you for the link.

It looks like maintaining individual Scout accounts risks the non-profit status of both the council and the sponsoring organization.

The easy answer for them would be to just kick-out our unit altogether

A good question. One that National should have addressed years ago.

I believe scholarships are a tax-free award, and are not considered income.

Not sure about the gift cards. I do know that when people win very large contest prizes, the IRS is happy to visit them. Maybe they look the other way because Scouting is perceived as a good thing. For now.

Since we are selling a manufactured product, Trail's End, and not something we make ourselves, such as a bake sale, are we supposed to have been collecting sales tax?

Paying your Scouts by putting money into their individual accounts seems to be income according to the few IRS pubs I looked at. While I doubt they will ever make enough to file, since it is income they are responsible for sending in their portion of social security & medicare.

As long as they are independent contractors a 1099 should suffice. If they are required to be on duty at a specific time, and work to your methods instead of theirs, they might be considered employees where the unit needs to be paying unemployment insurance.

On the other hand, motivational prizes do not seem to be any problem - especially if announced ahead of time. You could announce that the top 100 "salesmen" would get a certificate good for $15 at the Scout Shop.

Also, if a destitute Scout needs a pair of, say, Scout socks, it is perfectly OK for the unit to buy him a pair of socks out of the general funds. The only problem there, I perceive, is that Bobby's Mother may step forward to say, "Jimmy got a pair of socks for free, my Bobby needs some, too." And Mike, and Steve, and Paul, and Jerry, and Ralph, etc

I am not in the legal profession