Educator Expenses question

[dyne]

Yes FEDUKE404: I am VERY judgementle in that I will NOT tolerate taxpayers who attempt to evade the tax laws or commit fraud. Actually it has been several years since I have refused to prepare returns for a taxpayer who would not comply with the tax laws as I have interpreted them. The last one I remember was a man who INSISTED that I enter his retirement which was coded 7 as disability after he was TOLD by his retirement administrator that he did NOT qualify for the disability treatment. It made a difference of only $88. I believe this to be my DUTY!

[taxea]

I know one preparer who slides the amounts >$250 into the contributions column, hence eliminating the 2% floor for employee "business" expenses.

The best answer I could come up with is "perhaps"....

FE

Did this contribution go to a valid non-profit? And some wonder why I support all paid preparers being regulated by the IRS.

[Bees Knees]

Did this contribution go to a valid non-profit? And some wonder why I support all paid preparers being regulated by the IRS.

A public school is a valid non-profit organization. See IRC Section 501(c)(3).

If a person does volunteer work for a valid non-profit organization (such as a public school), then any out of pocket expenses incurred in doing the volunteer work is deductible as a charitable contribution.

The questions should be: "Is the teacher engaged in volunteer work for his or her school?" Or is the teacher engaged in an employment activity and is not having his or her business expenses reimbursed?

[dyne]

Bees Knees: You are correct. I was wrong. My memory was that contributions are
deductible ONLY to organizations LISTED in a manual or book (I forget where) as qualifying
as Section 501(c)(3) organizations PLUS all churches but in researching I found that public
schools also DO qualify. Thank you.

[gkaiseril]

When the the teacher buys the supplies for instructional use in the Thacher's classroom. the teacher is acting as employee and then the expenditure is an unreimbursed business expense. But the teacher could also make a unrestricted donation to the school as a private citizen and those contributions in the non-employee role would be charitable contributions.

This situation can arise for any employee of any charitable or 501(c)3 organization. So it is important to document under what circumstances the money is being spent, is it as an employee or a non-employee without restrictions.