Scout training and tax deductions??

[jaevans]

Greetings,

 

I am trying to determine to what degree much of the training required/needed for Boy Scout leaders is tax deductible. I suspect I would be able to deduct fees for training such as BSLST, YPT, etc., but what about first aid and CPR training? I would received useful benefits for such training that could be used outside of Scouts, but since much of this is mandatory, at least for some leaders, wouldn't this be deductible?

 

thanks,

john

[John-in-KC]

I'd ask your Council's finance manager. While the IRS is supposed to treat such matters uniformly across the Nation, ...

 

John

Son of a CPA/former IRS Agent

[packsaddle]

Give it up. Not worth the time it takes to get a clear answer and the answer is mostly likely going to be negative.

I guess I'm kind of pessimistic on this. But in the time it takes to do all that, I can be out in the real world making a whole lot more money, and making a greater contribution to society, than I'll save by weaseling out some flimsy tax deduction.

[SemperParatus]

The criteria for deducting out-of-pocket expenses in the giving of services to a charitable organization are that the amounts must be:

 

1. Unreimbursed

2. Directly connected with the services

3. Expenses you had only because of the services you gave, and

4. Not personal, living, or family expenses

 

First aid and CPR training taken due to your role as a registered Scout leader should be tax deductible. While they have some personal benefit (doesn't all scout training?) the critical issue is whether you would have taken this training had you not been a Scout leader and had your scouting organization/unit not required it of your service. In most cases (absent an employer mandate) that is a personal question that only you can answer.

 

Not that it matters - I have been a CPA for 25+ years and have prepared thousands of tax returns over the years. I deducted this training on my own return.

[struax]

If we could, could we expand this topic?

 

What about those items that you buy for the Den without getting reimbursed for, and for that matter what about your uniforms?

 

Thanks

scott

[acco40]

First, like the ads say, consult your own tax advisor ...

 

Much training involves food - don't deduct cost for that. Uniforms - would you have bought the uniform for everyday wear? Most would not so deduct the cost. Equipment - I bought a personal tent for scout outings but may use it for family outings too so I did not deduct the cost. Mileage - as a Scoutmaster, I drive to many a meeting (roundtable, troop meetings, outings, Scoutmaster conferences, merit badge counseling, trips to the Scout Shop, etc. I record all these trips and deduct the expense the IRS has for mileage. Training - I've had Wood Badge, Philmont Training Center and a beaucoup of other training that I have not deducted because I feel I get a benefit out of it beyond Scouting, most I have not had to take and food and lodging (a camp site) was provided at most. Dues - I pay due to the national council, OA, and the troop. I don't deduct these but I guess I could. FOS - I deduct 1000% of what I give to FOS.

 

 

[John-in-KC]

10x the dollar value of your FOS contribution??

 

(1000%)...

 

Just wondering...

[evmori]

I do likewise acco!

[acco40]

Shh.... You don't work for the IRS do you?

 

I fat fingered that one!

[Trevorum]

So if I donate $200 to FOS and they give me a nifty CSP that cost $2 to make but is worth $35 on the open market, what can I deduct? And what do I do if three years from now I sell the patch for $35 - is that income? How about if the value of the patch appreciates to $50 by then? What if I don't sell it, but trade it for another patch that is worth $50?

 

This is all so complicated for us arithemetically challenged folks!

[GernBlansten]

I deduct the mileage I do for scouting. Attending meetings, campouts, roundtables. All other expenses I eat.

[eisely]

I do not deduct my personal investments in outdoor gear for the reason noted above. I do use it for non scouting activities. Uniforms are 100% deductible. Mileage is deductible, but a lower rate than the standard rate for business travel. Any unreimbursed expenses that I can legitmately tie to my scouting activities I deduct.

[infoscouter]

These documents have some information about Scouting and taxes:

http://www.miltonbsa.org/library/articles/taxpiece2006.doc

 

http://www.ocbsa.org/atf/cf/%7B0D1ACB78-8ED4-491A-9694-2E46CF0C3759%7D/DEDUCTION%20FOR%20BSA%20VOLUNTEER%20EXPENSES.doc

 

http://www.prismatic.com/troop103/forms/taxesandscouting.pdf

 

http://www.cpds.org/Docs/TAS.pdf (version is up to date through 2007 tax year)