Charitable deductions

Dick Adams · 2008-06-12T22:22:05+00:00

I am a member of the (BJCP) Beer Judge Certification Program which is a 501(c)(3). It is not listed in Pub 78, but I have a copy of the IRS Letter 947.The BJCP provides exams for Beer Judges and certifiesBeer Competitions. These two activities account foralmost all their revenues in a 2:1 ratio respectively.After the BJCP certifies a competition, it advertises the competition to its judges who volunteer their time.An uncertified competition would have to do its own advertising without access to the BJCP's judge list -also known as SOL.Since competitions are not held in my backyard, thereare often travel and, sometimes lodging, expenses involved. The only compensation reveived is a kindword and a smile.At first it appears obvious that I qualify for eitherout-of-pocket costs or 14 cents a mile. Someone justraised a quirk to me - the competitions themselves are not qualified organizations. If organized under 501, the competitions would probably be (c)(7)'s..Since the competitions are certified/sanctioned by the BJCP, it is arguable that I am providing a service on behalf of the BJCP in support of both of their revenue streams.Do you agree or disagree that I am entitled to deductions for travel expenses and lodging? Cites ofCourt cases, Rev. Rul., etc. would be appreciated.Dick

Jun 12, 2008 40 Replies

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Seth 18 years ago

Of course not. Give money to $COLLEGE to be used for scholarships (for students to buy books). The ultimate recipient isn't the non-profit college, it's the student (or a for-profit bookstore).

Seth

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