Scouting and Taxes

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					     The Tax Codes,

 and their Impact on the
Adult Leadership of Scouts
        Objective-
What is the “Law of the Land”?

What is the “Spirit of the Law”?
                          Disclaimer
This presentation is solely the opinion of the author. It is
 not the last word on the Tax Codes. For the last word,
         contact the Internal Revenue Service.

       The large print giveth, the small print taketh away.
                Organizational Tax Status

The tax-exempt status of the Chartered organization determines
   the tax-exempt status of their units; pack, troop, post, etc.


 The national office, (National Council), maintains the group
exemption status for the local incorporated Boy Scout Councils
What is the “Law of the Land”
IRS publication 526, Titled, Charitable Contributions
     What can be Deducted!

Fees for Adults, and donations that are
unique and exclusive to the program!
What can not be Deducted!

Fees and Costs for young participants!
For the Biggies, Get a Letter!
Another Letter That’s Nice to Have!

        The world of “Token Items”
       Keep Good Records!
The IRS has reduced the amount of audits it
   performs year on year! BUT ………...
                 Common Sense!
Any out of pocket expense you incur for your self is deductible.
         Spirit of the Law!
Somebody out there want’s you to make a donation!
               Summary
          Scouting is expensive!

It is right and proper to use your personal
    resources to the maximum, to create
   the best Scouting experience possible!
                Source Material
               IRS Publication 526

           http://www.taxplanet.com

  http://www.irs.gov/forms_pubs/pubs/p526toc.htm

Tax-Exempt Status of Units and Contributions to Units
          ( Finance Policy Manual, BSA)