Tax deductions

[sctmom]

As a volunteer what expenses should I track for tax deductions?

 

[eisely]

Anything that you spend for the benefit of the unit, district, or council for which you are not reimbursed should be deductible. Something you spend for the direct benefit of your son, such as a uniform or the cost for him for an outing, is not deductible. I do not treat the annual fee our troop charges at rechartering as deductible either.

 

Anything you spend for your own uniform as a volunteer is deductible. I suppose that could include dry cleaning if you segregated it. I also deduct the amounts I spent for printed materials I acquire, such as manuals and pamphlets at the scout service center, for my own use as a volunteer, not for my son's use. I also deduct the cost of maps that I acquire for planning and executing outings, unless I am reimbursed for them. I do not deduct the cost of camping gear I acquire for my own or my son's use.

 

You cannot charge for your own time.

 

You should keep track of your mileage to and from roundtable, committee meetings, training sessions, and other volunteer events. This is deductible, although at a very low rate. I do not deduct mileage going to troop meetings where I am going with my son.

[sctmom]

I never really bothered to keep up with it before. Since I am going to be volunteering with the pack and my son is no longer a Cub, it is obviously not for him, so should be no gray areas there.

 

[ScoutParent]

The Cub Scout Leader Book lists deductible expenses and gives the publication number for the appropriate IRS resources as well.

[eisely]

The relevant IRS publication is Pub No 526.

[sctmom]

Scout Parent, where in the Cub Scout Leader book does it talk about this? I can't find it. Which publication date are you looking at also?

 

[OldGreyEagle]

I never thought of Scouting as a tax dodge, sort of makes that duty to country thing ring a bit hollow

[sctmom]

OGE, I don't think of it as dodge, but if I'm making a charitable contribution, I feel I should get the small deduction. It's not WHY I do Scouting. If anything is in the "gray" area, I avoid it. The deduction may be so small that it's not worth keeping up with.

 

[yaworski]

"I never thought of Scouting as a tax dodge, sort of makes that duty to country thing ring a bit hollow "

 

It isn't a dodge, it is a legal and allowable deduction. The Grand Poo-bah of the IRS once said that no one has an obligation to pay more tax than they are required to. The context of the comment was deductions and whether you should take them.

 

For my part, I don't track it. The $150 or so that I could deduct every year just isn't worth the effort.

[OldGreyEagle]

I apologize for my previous comment, its what I get for letting one of the minor voices in my head take over.

[ScoutParent]

page 115

[sctmom]

Scoutparent, you have an old Leader's manual.

 

The latest Cub Scout Leader manual says on page 11-5:

 

"Scouting units are not tax-exempt units by virtue of their affiliation with the BSA. The tax-exempt status of an individual Scouting unit depends on the tax-exempt sattus of the chartered organization. Chartered organizations vary --- from schools, religious organizations, civic clubs, neighborhood groups, businesses, industry, and others --- and each has a different tax status. Some may be tax-exempt under IRS Code section 501©(3), and others may not be.

 

Contact you local council service center for information on tax-exempt status as it applies in your state.

 

 

[eisely]

This last post raises some interesting questions that I had not considered. The scout literature clearly envisions ordinary businesses as possible chartered organizations. Presumably there are some units somewhere in the US that are sponsored by for profit non exempt organizations. I can see how cash contributions to a unit sponsored by such a CO may be subject to challenge by the IRS, but unreimbursed expenses and uniforms? I would be inclined to claim such a deduction unless someone can tell me different.

[sctmom]

Eisely, I was thinking the same thing. Isn't some of what you do for all of BSA not just your local unit? Some people are involved in 2 units -- one may be chartered by a non-profit org and one by a profit org. So who is to say which unit the uniform is for?

 

[ASM7]

I don't claim my scout expenses as a tax deduction, but since we are on the subject of taxes, is there anything in the constitution or the IRS tax code that requires us to pay taxes to the federal government? I believe Yaworski stated we were required. Can any body help me on this one? I understand that when we sign that tax form, we pay voluntarily. I'd just like to see it in print.