Charitable Contribution?

[dsi]

Husband and Wife flew to Uganda to meet with a leader of a group called "New Life Africa". The purpose of the meeting was for H&W to learn more about this non profit organization, and return to CA to raise $$$.

In the process, H&W spent money on plane tickets, lodging, etc. Would these expenditures qualify as a charitable contribution?

[BOB W]

Husband and Wife flew to Uganda to meet with a leader of a group called "New Life Africa". The purpose of the meeting was for H&W to learn more about this non profit organization, and return to CA to raise $$$.

In the process, H&W spent money on plane tickets, lodging, etc. Would these expenditures qualify as a charitable contribution?

Dave> If I were to be aggressive I would approach this like it was a business trip for determining if this charitable out of pocket expense would even apply as a deduction. The usual questions as to primary purpose determinded by time spent (itinerary documentation) would be appropriate.

[Uncle Sam]

Charitable Contribution?

My concern is whether this New Life Africa organization has a U. S. tax exemption.
Once you know that, you can discuss the merits of a tax deduction.

[dsi]

Yes, this organization is a 501(c)(3) org. H&W spent approximately 3 weeks in Uganda being ushered around by the leader of the group. The purpose of the org is to help kids that are HIV positive. H&W did spend about 1 week of the 3 weeks as "personal" time.

[George Boutwell]

Sez Hoo?

How do you know it's a 501c3? Their website says only that they are a charity registered in Uganda. It also suggests that donations be made through a "River Foundation" in Kentucky, about which I could find very little (and nothing about their connection with Uganda churches, or people who go visit them).

[Uncle Sam]

Charitable Contribution

Ok-assume that the organization is a a legit 501c3.
The clients made the trip to "learn more about the organization" - not really to volunteer their services on behalf of the organization. There' s a big distinction between the 2 objectives.
As much as they made a noble effort with good intentions, I doubt you could consider their out of pocket expenses as being incurred while providing services for a tax exempt organization.

[BOB W]

Curious???

... How many hours in a day will qualify as a day devoted for business or charitable deduction.

[jainen]

talk about deductions

>>H&W spent approximately 3 weeks in Uganda being ushered around by the leader of the group.<<

How was this a charitable donation? Not only are his expenses not deductible, the FMV of his vacation activities is taxable to him. Obviously the organization hopes he will be a big donor. If and when he ever gives them a dime, then we can talk about deductions.

[dsi]

All points well taken. H is bringing me his copy of a letter that provides the name, address, FEIN of the org. But, after this discussion, it is clearly not a charitable contribution, and therefore no deduction.

[oceanlovin'ea]

Charitable work

I think if they had gone over there and actually worked with the kids and in the camps or clinics, they would have a donation of charity.

But just trying to determine if the organization was on the up and up would not make it a charitable contribution.

Ask "What did they contribute to the organization while they were there?"

Linda F

[Anarchrist]

it is clearly not a charitable contribution, and therefore no deduction.

I wouldn't be so quick to write it off as non-deductible. You need to find out more about the reason for the trip from your client. If he was required to undergo training there to be an official fundraiser for the organization, it might be deductible.