Girl Scout Delegate

[Jesse]

A Girl Scout Delegate takes a trip to the Roundup Reunion. Sounds like a get together for training and what not. Can this trip be deducted as a charitable contribution? Miscellaneous expense? The delegates are not paid - totally volunteer.

[Jesse]

Bump

Any thoughts?

[spencer]

I'd call it

a Sch A donation. If it's a big number I'd have it well documented. Purpose. etc. Any tourist activities along with it?

[erchess]

Thoughts

Mileage for the trip is included in other mileage for charitable purposes.

Costs of required uniform are included in uniforms.

I could be wrong but I don't think that the fees paid for the trip are deductible unless he has a receipt specifying that a given amount was for the FMV of the trip and some was a charitable deduction.

[Jesse]

Thanks -

It's about $1,000 cost strictly for the convention, but had fun with co-delegates while there. There and back no other pleasure.

I'm just on the fence - don't know what I should do?!

[erchess]

Charitable

Just remember that a charitable contribution requires a receipt from the charity acknowledging the donation and stating either that there was no benefit or setting a value on said benefit. In the latter case only the contribution above the benefit would be deductible. Also remember the preparer penalties and the fact that contributions are a point of emphasis with the IRS atm.

[spencer]

Well, just

ask RB and BB, I'm always pushing the limits. Take the deduction (but remember. I'm wrong a lot more than now and then).

[Burke]

"If you are a chosen representative attending a convention of a qualified organization, you can deduct unreimbursed expenses for travel and transportation, including a reasonable amount for meals and lodging, while away from home overnight in connection with the convention. ....You cannot deduct your expenses if you go only as a member... [of the organization} rather than as a chosen representative." Personal expenses are not deductible, nor anything for family members. There must be no significant element of personal pleasure, recreation or vacation in the travel. However, deduction will not be denied simply because you enjoy providing services to the organization. Allowance will be based on whether "duties" are significant or "nominal." Publ. 526, page 5.

[erchess]

I agree with Burke except

I was assuming that the total cost other than travel and transportation was money paid to the Girl Scouts. For any deduction based on money paid to them I want a receipt specifying the deductible amount. If the delegate paid for a meal in a restaurant or for lodging in a motel (neither being operated by the Girl Scouts) then I'm comfortable with the deductions Burke suggested as long as the taxpayer was a chosen representative to the convention.

[Burke]

Pub 526 goes on to say "this applies whether you pay the expenses directly or indirectly. You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses."

[Jesse]

Thank you

"If you are a chosen representative attending a convention of a qualified organization, you can deduct unreimbursed expenses for travel and transportation, including a reasonable amount for meals and lodging, while away from home overnight in connection with the convention. ....You cannot deduct your expenses if you go only as a member... [of the organization} rather than as a chosen representative." Personal expenses are not deductible, nor anything for family members. There must be no significant element of personal pleasure, recreation or vacation in the travel. However, deduction will not be denied simply because you enjoy providing services to the organization. Allowance will be based on whether "duties" are significant or "nominal." Publ. 526, page 5.

Thank you! Thank you!

[oceanlovin'ea]

agree with Burke

If you are a delegate at the convention and have paperwork that says the organization chose them to attend the convention, then I would take the deduction.

Linda