Can I deduct my trip?

I would argue that the only deduction would be for the additional mileage from your son's summer job location to/from the non-profit location and only if the non-profit was a 501(c)(x) organization that could accept deductible charitable donations. The mileage deduction is limited to $0.14/mile. The remainder of your expenses would be personal in nature.

Ira Smilovitz

I agree. It seems improbable that a non-profit rowing club would be considered an eligible charity. The IRS provides an on-line search capability to see whether an organization is a valid charity (except religious organizations are not normally listed).

It is a 501C3. The boat had to be picked up. If I managed to drop my son off on the way,why should that matter?

I does (and should) matter because picking up the boat was not the principal purpose of the trip. Your real out of pocket costs are only any additional costs you incurred over taking your son.

I thought the principal purpose of the trip issue was only relevant for foreign travel. Or am I mixing up some issues?

I believe you are mixing up some issues. The foreign travel issue is for business travel and does not apply to charitable contributions.

Note the following from IRS's Publication 526 on charitable contributions:

"Travel. Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. "

While taking your son to a summer job may not be "personal pleasure", it nonetheless is personal and not for the charitable purpose.

Thanks.

I agree. It seems improbable that a non-profit rowing club would be considered an eligible charity. The IRS provides an on-line search capability to see whether an organization is a valid charity (except religious organizations are not normally listed). ==== And you would be wrong. Amateur sports organizations qualify under

501(c)(3) as long as they are competitive sports. Many colleges/universities have teams that compete, thus establishing that rowing is a competitive sport.

I'm not sure what you are saying I'm wrong about. I said that valid charities (except religious ones) are listed on line at IRS web site.

Also, if you will actually check IRC 501(c)(3), it says in part:

"to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment),"

Wouldn't a "boat and 4 sets of oars" be considered athletic equipment for a rowing team?

As for college/university teams, are you saying they are all organized as charitable organizations completely separate from the the charitable institution whose students make up their members?

I don't know anything about IRC 501 (3), but the club has been a 5013C for about 15 years now, and accountants have been involved in filing the yearly paperwork, so I have to think that "provision" means something other than "own". A quick google shows that 501(J) allows amateur sports clubs to own equipment and facilities.

If it is included in the online listing, I wouldn't hesitate to treat it as a qualified US charitable organization. Without that, I suppose it's a matter of facts and circumstances, of which I know next to nothing.

Yes, clearly you don't know anything about IRS ?501(c).

Section 501(j) allows SOME amateur sports clubs to own equipment and facilities. The club has to fit the definition of a "Qualified amateur sports organization."

To meet that definition the club must be "organized and operated exclusively to foster national or international amateur sports competition if such organization is also organized and operated primarily to conduct national or international competition in sports or to support and develop amateur athletes for national or international competition in sports."

So if the club doesn't both support and participate in national or international competition, it does not qualify. In that case it goes back to the general definition, which qualifies the club, "but only if no part of its activities involve the provision of athletic facilities or equipment...."

If it doesn't qualify as any of those, it could qualify as a 501(c) (7) organization (Clubs organized for pleasure, recreation, and other nonprofitable purposes). However while that kind of organization is considered a nonprofit, contributions to it are not deductible.

Our girls won a national championship 4 years ago. 5 of our alumni are on the National team and one won a bronze in the last Olympics. That might qualify.

Troubled wrote in news: snipped-for-privacy@googlegroups.com:

Interesting opportunity to look into some tax issues.

501(c)(3) provides for 8 categories of activity, one of which must be met for exempt status. One of these, the "foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment)" was added to the code in 1976. However, it is possible that an organization conducting athletic or sports activities/competitions may meet one of the other categories, specifically "charitable" or "educational".

The designation of an organization conducting athletics competitions as "charitable" and thus exempt under 501(c)(3) was litigated in Hutchinson Baseball Enterprises, Inc v. C.I.R. Tax Court found that Hutchinson was a "charity". The ruling was affirmed by the 10th USCC: 696 F.2d 757.

So designation under 501(c)(3) as "fostering national or international amateur sports..." or under 501(j) is not necessarily required for an organization involved in athletics, though I suppose you could get on an IRS BELO list for enhanced scrutiny.

scott s. ..