Baby-sitting fees for Charity.

[Gene V]

From Kiplinger Tax Letter:
Can you deduct baby-sitting fees while you volunteer for charity? The Service says no. But we think you can take the deduction.
The IRS still stands by a 1973 revenue ruling in which it said the cost is a personal expense and isn't deductible as a charitable contribution.
But the Tax Court disagreed in 1978, when its Small Tax Case Division let a mother claim the deduction. Although IRS was prohibited by law from appealing, the fact of the matter is IRS lost the only court case on the issue. So we believe this deduction is fair game nowadays.

[jainen]

over-simplified nonsense

>>IRS lost the only court case.... this deduction is fair game<<

This kind of over-simplified nonsense is why I quit reading Kiplinger. The fact is that a summary decision has no more value as precedent than this internet message I am posting. The small case procedure, which considers only the specific situation, does not follow normal rules of evidence so it is impossible to compare the facts and circumstances of any other taxpayer.

Revenue Rulings, on the other hand, offer a broadly applicable interpretation. While not as definitive as regulations, they have considerable authority in most parts of the country.

[George Boutwell]

Foster Child Expenses

But if you have out-of-pocket expenses (including babysitting) for care of a foster child that exceed the reimbursement from a state or private agency, they are deductible. T.C. Memo. 1996-89.

[OldJack]

>>The fact is that a summary decision has no more value as precedent than this internet message I am posting.<<

Now you got me scared Jainen!!

I have been using your posts as precedent for years.

.

[jainen]

Not to worry

>>Now you got me scared Jainen. I have been using your posts as precedent for years.<<

Not to worry, Old Jack. I just got my subject and predicate backwards. What I actually meant to say, is that my posts can be cited as precedent with every bit as much authority as a Tax Court summary opinion!

[Gene V]

I agree that baby-sitting fees are personal expense when it comes to charitable contribution. I just wonder why Kiplinger top tax advisor would go out on the limb and print such a statement.

I can’t seem to find the court case they are referring to.