Georgia State Defense Force - valid deductions for expenses?

[jeancpa]

I have a client who is a member of the Georgia State Defense Force. This is a legitimate branch of Georgia state government akin to the National Guard, but it is **unpaid** and all volunteer.

The client says he's been deducting his expenses (which are substantial) for participating in this organization. I can't see that the deduction is valid as a work expense, since he's not getting paid, nor can I find that it's considered a charitable organization.

I'd appreciate some opinions to get an idea if my train of thought is on the right track. My initial reaction is to tell him that we cannot legitimately take these deductions. He has a tax liability, so I suspect I'm about to make him very unhappy.

Thank you in advance.

[FEDUKE404]

GaSDF

Well, you are the one in the State of Georgia!

Personally, I had never heard of the GaSDF, but there are numerous web pages out there about them. ( http://gasdf.com/ )

The organization appears to be a volunteer service, somewhat akin to a state militia. (We don't get paid other than the satisfaction for a job well done for our fellow Georgians as we are "ready to serve".) They can purchase uniforms et al at regular military bases by showing their ID.

While I could not (easily) find anything definitive, the best you could perhaps come up with is a charitable contribution. Definitely not an "employee" expense.

Good luck!

FE

[jeancpa]

Yep. I'm in Georgia. I'd heard of them before, but I've not been able to find anything about them being charitable. I'm thinking this guy is out of luck.

Well, you are the one in the State of Georgia!

Personally, I had never heard of the GaSDF, but there are numerous web pages out there about them. ( http://gasdf.com/ )

The organization appears to be a volunteer service, somewhat akin to a state militia. (We don't get paid other than the satisfaction for a job well done for our fellow Georgians as we are "ready to serve".) They can purchase uniforms et al at regular military bases by showing their ID.

While I could not (easily) find anything definitive, the best you could perhaps come up with is a charitable contribution. Definitely not an "employee" expense.

Good luck!

FE

[oceanlovin'ea]

call them

Put in a call to them and talk to someone in charge and see if they have been telling volunteers that it is deductible and if so on what basis?

Linda, EA

[jeancpa]

Put in a call to them and talk to someone in charge and see if they have been telling volunteers that it is deductible and if so on what basis?

Linda, EA

First on my list in the morning. Just now located a phone number on an unrelated website.

[ChEAr$]

I have a client who is a member of the Georgia State Defense Force. This is a legitimate branch of Georgia state government akin to the National Guard, but it is **unpaid** and all volunteer.

The client says he's been deducting his expenses (which are substantial) for participating in this organization. I can't see that the deduction is valid as a work expense, since he's not getting paid, nor can I find that it's considered a charitable organization.

I'd appreciate some opinions to get an idea if my train of thought is on the right track. My initial reaction is to tell him that we cannot legitimately take these deductions. He has a tax liability, so I suspect I'm about to make him very unhappy.

Thank you in advance.

Your first paragraph seems to cinch the deducction, since you say it is a legitimate branch of....l (even though I've never heard of it either, and I AM a Georgia boy.) IOW, all expenditures are for the benefit of a state government and therefore deductible.

However, now that I've seen their rather slick web site maybe not qualified. Latest annual report on the site is dated 2008. THEre is no reference to any ties with the Georgia state government. I would think that any organization like this would have some reference to it qualifying as a 501 c 3, or whatever the code is it would come under. Nothing on the site.

Check IRS publication 78 for a listing.

Their home page conjures up images of old Governor Joe Brown who equipped the Georgia militia with iron pikes!

[Koss]

Civil Defense

IRS Publication 526 gives a list of examples of organizations that are qualified to receive charitable contributions. The list includes civil defense organizations.

The website for the Georgia State Defense Force states that the organization is authorized by OGCA 38-2-50. This section of the state law says that the commander of the organization must be a brigadier general.

The website identifies the commander as Brigadier General Jerry Bradford, who is in fact a member of the Georgia National Guard.

I think this is a legitimate unit of government, and it is a qualified charitable organization. I think your client can deduct his expenses just like a scout leader or a volunteer firefighter.

BMK

[Koss]

Further Research

This is a legitimate organization that is an agency of the Georgia Department of Defense.

According to the website maintained by the State of Georgia--

The Georgia Department of Defense coordinates and supervises all agencies and functions of the Georgia National Guard, including the Georgia Army National Guard, the Georgia Air National Guard, and the Georgia State Defense Force.

Here's the link:

http://georgia.gov/agencies/georgia-department-defense

You can also find clear references to the organization in the 2012 Annual Report issued by the Georgia Department of Defense. The organization is identified on the cover of the report, and there is a description of the organization on page 27 of the report (which is page 15 of the PDF). The report is available here:

http://www.gadod.net/index.php/news/ga-dod/georgia-guardsman-downloads/297-2012-annual-report/download

I understand why some are skeptical. Many states have an organization like this. In Ohio, it is called the Ohio Military Reserve. But there are dozens of other groups that are not linked to any government agency. These "militias" are often part of the fringe patriot movement. On the surface, it can be difficult to tell them apart. The website run by the Georgia State Defense Force doesn't do a very good job of making this distinction.

The website address made me skeptical at first: it is www.gasdf.com

For a bona fide state militia, I would have expected a .gov, .mil or at least a .org.

The Ohio agency, for example, can be found at http://ohmr.ohio.gov

BMK

[Koss]

State Defense Forces

Okay, so I have too much time on my hands...

For those that are really curious about this, Wikipedia provides a decent summary of these organizations:

http://en.wikipedia.org/wiki/State_defense_force

These agencies exist in 22 states plus Puerto Rico.

Loosely speaking, they are part of the National Guard. The difference is that they serve as a backup or reserve component for the National Guard. The members are volunteer, but they do in fact get paid if the unit is called to duty by the governor.

Unlike the National Guard itself, these units cannot be federalized. The "real" National Guard units can be federalized by an executive order from the President, and they can be shipped off to Afghanistan or Iraq.

State defense forces cannot be federalized. They report only to the governor and no further. They provide something of a safety net for the state.

BMK

[jeancpa]

IRS Publication 526 gives a list of examples of organizations that are qualified to receive charitable contributions. The list includes civil defense organizations.

The website for the Georgia State Defense Force states that the organization is authorized by OGCA 38-2-50. This section of the state law says that the commander of the organization must be a brigadier general.

The website identifies the commander as Brigadier General Jerry Bradford, who is in fact a member of the Georgia National Guard.

I think this is a legitimate unit of government, and it is a qualified charitable organization. I think your client can deduct his expenses just like a scout leader or a volunteer firefighter.

BMK

Thank you very much!! This is my first experience with this type of deduction, and I wanted to make sure I got it right. Obviously I was on the wrong path, so I appreciate you setting me straight.