boomerscout

Are Frisbees lead free? My reason for asking is that the colored plastic around electrical wire contains lead to maintain the color. Electricians who can't smoke on the job anymore are sometimes known to chew on pieces of scrap insulation. After a couple years of doing this they seem to lose their mathematical ability. So, since Frisbees are also brightly colored plastic, have they ever been tested for food use?

You have asked whether issuing a Form 1099 for each Scout receiving such benefits would negate the private benefit question. In this case, you would treat all income the Scout receives through the earmarked account as compensation for tax purposes. An exempt organization can, of course, pay reasonable compensation for services. Treating the receipts as income to the individual, however, may raise additional issues for the Pack. In particular, the fundraising activity may, if conducted by paid labor rather than volunteers, be characterized as unrelated business income taxable under section 511 of the Code. You may wish, therefore, to consider whether creating a possible tax liability for both the individual Scouts and the Pack is appropriate under the circumstances. ---End of Excerpt-- www.irs.gov/pub/irs-wd/02-0041.pdf at the bottom of page 2 Harvey Mechanic, Attorney at Law - Harvey108@hotmail.com --------------------------------------------------------------------- So, I'm not certain if we should generate a 1099 or a W-2 for each Scout having an individual account. If a W-2, we also need to pay Social Security on it; not sure about sending in the unemployment compensation premium. The personal experience of going camping is supposedly priceless

(I don't know which council this is) To: Unit Leaders Re: Unit Scout Accounts We have received word today on the first, of what we expect to be several, IRS rulings that impact unit finances. Many units give Scouts a percentage of the profit of unit fundraisers. Normally the unit holds those funds in their checking account reserved for each Scout. The IRS has ruled that Scouts receiving a percentage of any fundraiser is a commission and as such is taxable income. For over a year, the Boy Scouts of America, National Council has been studying the issue of private benefit. In essence, when a non-profit organization raises funds, either through contributions, or the sale of a product or service, the assumption is that the proceeds go to further the public good. The issue comes into play when incentive programs happen at the unit level for individual Scouts. If a unit establishes an account for a member based solely on the quantity of items sold, that reward might be seen as a private benefit to the individual. If this benefit is of sufficient size, it may require reporting of this benefit as income to the individual, as well as to call into question the non-profit status of the Council and the Boy Scouts of America. These funds are clearly not for the public good, but directly benefit an individual. Therefore, we recommend the following: o Make sure that any sale of materials, instructions, and support information do not make reference to individual Scouts earning money for their individual participation in Scouting activities. Fundraising for group participation is, however, acceptable. o Units who wish to continue to offer boy account type plans need to develop fund distribution plans that include criteria other than the sale of items. These might include: Participation Leadership Scout spirit Advancement A portion of the unit proceeds from any sale or activity should be set aside for general unit expenses, and could include funds used for assistance to members with financial needs.

Question I am involved with a Boy Scout Troop that is chartered by a Church that is a 501©(3, making use also responsible to follow the Tax Laws of a 501©(3). Our only Fundraiser is selling Christmas Trees every year. The Scouts work with a parent at the Tree Lot and the profits are distributed into Individual Scout Accounts based on the number of hours that a Scout and his Parent works. We understand that this practice may not be legal with the IRS. Suggestions have been to only put the Scouts portion into his individual Scout Account and the Parents portion into the Troops General Fund. The other suggestion that was given by a CPA who "suggested having the Scout submit an application for receiving his money by justifying what it is and how its related to Scouting". Is our current practice of Individual Scout Accounts legal with the IRS and would either of these two suggestions be legal with the IRS? Do you know of any method that we can use to distribute the funds based on the hours that each Scout works that would be legal with the IRS? Thank you very much for your time in addressing our issues. Answer The IRS may have a problem with a 501©(3) organization allowing individuals to collect funds to go for their own, private benefit. See www.irs.gov/pub/irs-wd/02-0041.pdf on the top of page 2 about Scouts collecting for their own use. "Earmarked accounts may not be compatible with continued tax exemption." The IRS then cites to www.irs.gov/pub/irs-tege/eotopica93.pdf (Example one on page 5), where they determined that the resulting "private benefit to the individual members was substantial and negated the charitable intent of the organization precluding exemption under section 501©(3) of the Code". Also see: http://viewer.zoho.com/docs/tabZa1 That article also warns that all funds solicited on behalf of the booster organization in fundraisers (sales) must go into the general fund of the booster organization and not directly into individual accounts of the booster fundraiser. I agree with that warning. See starting at the bottom of page 2 of www.irs.gov/pub/irs-wd/02-0041.pdf "You have asked whether issuing a Form 1099 for each Scout receiving such benefits would negate the private benefit question. In this case, you would treat all income the Scout receives through the earmarked account as compensation for tax purposes. An exempt organization can, of course, pay reasonable compensation for services. Treating the receipts as income to the individual, however, may raise additional issues for the Pack. In particular, the fundraising activity may, if conducted by paid labor rather than volunteers, be characterized as unrelated business income taxable under section 511 of the Code. You may wish, therefore, to consider whether creating a possible tax liability for both the individual Scouts and the Pack is appropriate under the circumstances." Therefore, your present practice is not in compliance with IRS rulings and none of your suggestions are valid. If you treat the one day activity as normal work for benefits (taxable to the individual working) then you would have no problem with the IRS.

Anyone donating coin did not pay to send any individual Scout to camp. They paid to send the entire troop to camp. An exception to this is if donations were sought specifically to be used for camperships

What some are trying to say, I believe, is that any money given to a non-profit cannot be used for personal gain. For instance, if a Scout is given a new uniform because he can't otherwise afford one, then that is personal gain unless the entire troop is also given a uniform (the exception being the uniform closet of donated uniforms). Tracking hours worked and sales made being used to offset camp fees seems to contradict this, but that's how life is

B.B.S. is a fairly new book. Has anyone read it yet?

There are different categories of growth plate fractures depending on how the break runs. While the cast may come off in a month or two, physical therapy may last a year. Going down the hall on crutches is a lot different than the pounding of a five miler. In my mind, this is one time alternate requirements should be used. Hiking too soon, to win one for the Gipper, may result in a permanent deformity (bone stops growing, bone grows too long, bone curves). If the lad feels guilty about getting a pass, he can earn the hiking mb in a couple of years

slightly dated, but still useful http://www.lepp.cornell.edu/~seb/philmont.html

First off, I have no experience with Cubs. Anyway, you did have a parents meeting explaining the upcoming year's program, its costs, and why fundraising is now necessary? You need to have a variety of fundraisers. Many can't/won't sell stuff. Of the four yearly fundraisers, one or two could be the sales type, but the other two should be some other kind. Everyone should pay something, either in time or money. If selling is too hard, and they're cash poor, then they can sit and monitor the Scouts at the annual yard-sale. Zero buy-in means you're just being used as a babysitting facility

70 shared profit? Even 60% shared profit? Most retailers would jump for joy if they could make a 40% gross profit margin. Scout Law # 13: A Scout is greedy. Sorry, but popcorn just leaves a bad taste in my mouth.

if they slack/won't do troop fundraising, then they are not showing enough Scout spirit, and don't get that rank advancement requirement signed off. This is a reason fundraisers need to be varied, and not all sales type I don't believe individual accounts can legally be used to buy uniforms. However, if the troop gives everyone a uniform or part of, as certain criteria are met, that is probably OK

be careful with individual Scout accounts. They can be used for membership fees, camp fees. The problem is if the Scout uses them for gear purchases, you may well run afoul of the law for non-profits. Since we try hard to keep us Scout led, the Scouts - at least the Patrol leaders Council - has full access to the books at any time. They know what money comes in and when. Knowing this, and passing it on to the other Scouts, helps make troop fundraisers a better success because they now have a specific need for the money to go somewhere/ do something they've all bought into

addendum to sleeping bag recs: mummy cut of course - unless you can't sleep that confined synthetic fill - not down - unless you are able to absolutely, positively guarantee it won't get wet in the possible daily afternoon showers while you are still out on the trail

a sleeping bag good to 30 degrees, with a full length zipper so it can be used as a blanket on warm nights. Supplement with a liner for colder than normal. Besides the gym shorts & tee to sleep in, I also carried light-wt polypro longies and a balaclava as sleeping gear.

"5. If a commercial product is to be sold, will it be sold on its own merits and without reference to the needs of Scouting? All commercial products must sell on their own merits, not the benefit received by the Boy Scouts. The principle of value received is critical in choosing what to sell." So, most have admitted popcorn is not good value for the money. It would be more honest to stand on the corner with a tin cup & beg

If we decide to sell popcorn at the same time as other troops, does it have to be Trail's End? I just Googled "popcorn fundraising". There are dozens of suppliers with different sized and flavored options.

Brent- Have you adapted your dryice techniques for backpacking? If we are on a Philmont type trek, I can't see packing an insulated cooler chest ten or twenty miles each day

when I first started thinking about camp, I did have some misconceptions about summer football camp. I thought that was just about conditioning exercises, windsprints, individual coaching; I did not realize they actually played football in the summer heat. Someone mentioned elsewhere that Girl Scout camps are themed: one year may be aquatics, the next year hiking. Since Philmont, N. Tier & Sea Base are themed camps, maybe that is a vector worth investigating. True, a camp can't be all things to all people - that will please no-one because all the efforts become diluted since too many are drawing from the same small purse. Maybe if we add a Fat Camp and instruction in personal self-defense?

OK, guys. I'm just trying to enhance summer camp to get more participants. There have been too many gripes that Scout camp comes last when it's a choice between it and sports camp and band camp. Obviously, something has to be redesigned so Scout camp is the hands-down choice. More of the same-old, same-old may not cut it. Suggestions?

Many council camps are boring, understaffed, underutilized, underfunded (well, some of yours, anyway). Plus, the boys have other, sometimes conflicting, activities. I am, here, putting forth a proposal to change most of this. Setting aside, for the moment, the extra costs and logistics, I suggest, for those who pay an extra fee, that one or two hours each day (no more) be devoted to an optional summer football camp or basketball camp. The extra fee, which is in addition to the regular camp fee, covers all the costs of the sports camp option plus a little bit extra to enhance summer staff paychecks and to lower regular camp fees. Since many camps already offer the setups for athletics, sports & personal fitness mb, this is not that much of a stretch. I, myself, would probably baulk at installing an 18 hole golf course, but a driving range with its own instructor is also feasible (golf mb, at least).

it has been a while since boys had to know how to hitch up the buggy so the family could go to town, or braintan a deerskin so he could have some new britches. In a similar vein, I once had to learn the exports of the Latin American countries (sixth grade social studies), but that is long forgotten. So, why bother? It depends on how you view Scouting. Let's set aside the character building aspect for a moment as other endeavors can also build character. So, why Scoutcraft? It depends on how Scouting is viewed. For some it becomes a hobby & avocation - being comfortable in the undeveloped lands, while for others it is just a series of trials & tribulations to keep the "little monsters" occupied through their childhood years. Partly, it depends on how your troop camps. If the troop mainly car-camps, and even pulls a trailer, then having all the latest gear is natural, and there is no need to recall the old ways. On the other hand, if the mode of the troop is to hike into the wilderness areas, then the less gear & gadgets you have to carry on your back seems to increase the amount of joy available. How to make a safe cooking fire, how to signal the patrol across the lake - because you don't have enough bars on the cellphone - that there has been enough fish caught for lunch, but would they please bring in some firewood, would those berries you've come across make a good pie... Most of our Scouts like the twice a year camporees and the Klondike because it allows them to show their stuff. We've instilled in them that losing is not a disgrace; it is a necessary feedback mechanism in learning. A highpoint each year is what I'll call the survival campout. The scenarios vary. One is that you are canoeing, and the canoe overturns. The swift current takes the canoe and loaded gear while you barely make it to shore. You later search for the canoe, but can't find it. You now need to survive. A second, all too popular, is that you're held on the prison planet xxxx. If you can escape & survive until you reach a place of refuge... Frankly, we tell some of the older boys that through no fault of their own, they or their friends may suffer a period of homelessness. The more they know how to make do with nothing, the easier it will be. On a more practical note, your social group may desire a spontaneous picnic. In times of little money, the group can afford the food, but not the charcoal. Fire-building to the rescue as you light the wood in the picnic area grill. Lastly, while not every Scout becomes a SM/ASM, some do join a living history group later on in life. Their retained Scoutcraft knowledge may make all the difference between fun and misery. Part of Scoutcraft is craft, and any craft has to be learned. But, once learned, does it need to be kept? That is up to each individual.

Board games are great. My favorite rainy day activity (for the Scouts) is to work on the woodcarving merit badge. Get a lumberyard to cut & donate small blocks of basswood. $100? Truly a miracle (last time I tried to delete a duplicate post it dumped all of them, not just the dups. So we're going to live with it this time) (This message has been edited by a staff member.)

Board games are great. My favorite rainy day activity (for the Scouts) is to work on the woodcarving merit badge. Get a lumberyard to cut & donate small blocks of basswood. $100? Truly a miracle

Board games are great. My favorite rainy day activity (for the Scouts) is to work on the woodcarving merit badge. Get a lumberyard to cut & donate small blocks of basswood. $100? Truly a miracle