mileage reimbursements for nonprofit 501C3

I am on the Board (volunteer) for a nonprofit foundation 501C3. It's an environmental education organization--we foster green projects/ education in our state's public schools. Therefore, it is not a charity per se. I do lots of traveling to conventions, stores, schools, etc. and have only been claiming my mileage on my taxes (for

14 cents/mi write-off). Now the foundation has agreed to pay me mileage reimbursements in cash. Do I get the 51 cents per mile which is the 2011 mileage rate or do I get 14 cents/mi reimbursement and then I won't claim on my taxes for a deduction?

Sandy

Reply to
sandybeth
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If this is not a 501(c)(3) charity your contributions are not dedictible. If these reimbursed expenses are under an accountable expense reimbursement plan, they will not be reported by them or by you.

Reply to
Arthur Kamlet

It can be a 501(c)(3) without being charitable. Here are the types of organizations that qualify for tax exemption, under §501(c)(3) of the Internal Revenue Code:

"religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals,..."

Reply to
Stuart A. Bronstein

... and there are non 501(c)(3) organizations that one can contribute to and take a charitable deduction. E.g., certain 501(c)(10) and 501(c)(19) organizations.

Reply to
Alan

Really? Can you tell me where in the code that's found? I couldn't find it.

Reply to
Stuart A. Bronstein

I believe the following covers it.

********** 501(a)Exemption From Taxation.? An organization described in subsection (c) or (d) or section 401(a) shall be exempt from taxation under this subtitle unless such exemption is denied under section 502 or 503. 501(c)(10) Domestic fraternal societies, orders, or associations, operating under the lodge system? 501(c)(10)(A) the net earnings of which are devoted exclusively to religious, charitable, scientific, literary, educational, and fraternal purposes, and 501(c)(10)(B) which do not provide for the payment of life, sick, accident, or other benefits.

...

501(c)(19) A post or organization of past or present members of the Armed Forces of the United States, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization? 501(c)(19)(A) organized in the United States or any of its possessions, 501(c)(19)(B) at least 75 percent of the members of which are past or present members of the Armed Forces of the United States and substantially all of the other members of which are individuals who are cadets or are spouses, widows,, widowers, ancestors, or lineal descendants of past or present members of the Armed Forces of the United States or of cadets, and 501(c)(19)(C) no part of the net earnings of which inures to the benefit of any private shareholder or individual.

Related:

170(c)Charitable Contribution Defined.? For purposes of this section, the term ?charitable contribution? means a contribution or gift to or for the use of? 170(c)(3) A post or organization of war veterans, or an auxiliary unit or society of, or trust or foundation for, any such post or organization? [Related to 501(c)(19)] 170(c)(4) In the case of a contribution or gift by an individual, a domestic fraternal society, order, or association, operating under the lodge system, but only if such contribution or gift is to be used exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. [Related to 501(c)(10)] **********
Reply to
Bill Brown

Thanks, Bill. I hadn't found it because §170 doesn't specifically refer to any subparagraph to §501(c) other than (3).

Reply to
Stuart A. Bronstein

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