Volunteer expenses clarification needed

I fostered 3 kittens this summer as a volunteer for the (very large) city animal shelter. This is not a 5013c organization, just a terribly chaotic, underfunded place which gets by only because it has a large number of inhouse volunteers and outside foster parents.

I incurred various expenses during the time I had the kittens.. cage, food, driving back and forth-- nothing major. Ultimately I adopted out one and kept two.

Am I allowed to deduct my fostering costs... say, up to the point where I decided to keep the two... on Schedule A, despite the fact that this organization is not formally classified as charitable and despite keeping 2 of them?

Reply to
jo
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No. Many activities that most people would call acts of charity don't create a tax deduction. For expenses to be deductible, the services must be performed for a qualifying organization.

Reply to
Phil Marti

Have they ever filed form 1023 or form 1024 with the IRS? If so, what does their letter of determination say?

If they have not filed then you can deduct expenses as though they were a 501c3 charitable org *only if* (1) they are registered with your state government as a nonprofit corporation, and (2) their bylaws would qualify them as an IRS charitable organization if they ever did file, and (3) their annual gross receipts normally are under $5000. Oh, and if (4) you keep good records of each trip made to the shelter and all food etc bought to feed the kittens.

FWIW, some 501c3 orgs are *not* charitable, and some 501c4 orgs (mostly fire department rescue squads) *are* charitable.

Una

Reply to
Una

I must disagree. As a CITY animal shelter, it is a "qualified organization" per IRC 170A(c)(1) - "A State ... or any political subdivision...." It must actually be city owned and operated to qualify under this provision. It's not a 501(c)(3) organization because it doesn't have to apply - it is a statutory QO.

Reply to
D. Stussy

If indeed it is a part of city government, I agree. I didn't read the OP that way, but OP will know for sure.

Reply to
Phil Marti

government agencies are qualified organizations.

Reply to
Brew1

Well the research didn't take long. While I'm not quite clear on the relationship between PACCA and PAWS since they operate from the same building (I think Paws handles adoptions and fostering, and Pacca is focused on animal control for the city in all its uglyness), it clearly states on their web site that they are 501c3 orgs (see below for extracted portion of their page. PACCA is also linked to by the main Phila.gov website. So I guess I now get to go tally up these expenses and mileage costs.

jo

******************************************************************** PACCA and PAWS are 501(c)3 organizations. Philadelphia Animal Care and Control Association (PACCA) & Philadelphia Animal Welfare Society (PAWS)
Reply to
jo

I don't know the official legal status of this shelter, but since it is the one that is funded (poorly) by the city (Philadelphia), and must take any animal that someone brings in (but of course not keep it alive), I have to assume it has some legal standing with the local government. It will be an interesting project to try to find anyone at the shelter or at City Hall who actually can tell me. I'll let you all know. It's not going to get me a gigantic deduction, but every little bit helps.

Thanks for the comments.

jo

Reply to
jo

One more. You say you bought a cage? And still have the cage used for the pets you did adopt? Don't even think about deducting it's cost.

ChEAr$, Harlan Lunsford, EA n LA

Reply to
Harlan Lunsford

Harlan,

The cage was completely for the period in which the kittens were being fostered. They must be isolated from any other cats in the household, and needed to be protected from dangerous things in the room since i hadn't cat proofed it from dangerous little felines. they also tend to feel more comfortable with a small safe place that they know is theirs when in a new environment. I let them out periodically, in the confinement of one room, so they could get activity and socialization, but they slept in it for weeks. It's been in the basement now, disassembled, in case I ever decide i can foster again. Turns out I do't have the temperament for it... I want to keep them all :}

Maybe you were thinking about a carrier to use for transporting. I have one of those anyway and wasn't thinking of deducting it since it wasn't purchased specifically for the foster process.

jo

PS are there guidelines/examples on this forum on the correct way to reply to a post and quote text? I think I'm making a mess out of it and not adhering to standards. I tend to delete too much quoted material because I've gotten posts bumped back to me for excess, but if there is no quoted material, the conversation gets out of context. And it isn't clear to me if the "so and so wrote" is automatically added to the message or not, so I may have created a post here with my own structure, not the group's. Sorry if I have violated protocol. Need some education.

Reply to
jo

Read the signature added to every post by the moderation software - and go to the web site. What you ask for is there.

Reply to
D. Stussy

Always quote the text to which you are replying. A post with no quoted text, unless the first post in a topic, can be, as you note, confusing and should be avoided.

Quote only sufficient text so that it gives context to your comments.

You also need to include attributions - that is the "so and so wrote" at the beginning of your post. That is generally included when you hit "reply." Make sure you only include the attributions that apply to what you quote.

Stu

Reply to
Stuart Bronstein

But since you still HAVE the cage no deduction. Since you're not going to do this any longer, go and donate the cage to the animal shelter, but soon! End of year is coming.

ChEAr$, Harlan Lunsford, EA n LA

Reply to
Harlan Lunsford

I don't understand this. I had the expense, used it for legitimate purposes, may have a need for it in the future for a similar circumstance. I'm actively involved with the SPCA and other groups now, and they all use foster parents. It's just a question of whether I can keep my emotions out of the process. I'm hanging on to the cage just in case. Around here, with so many rescue groups, you never know when you will asked to help out in an emergency. jo

Reply to
jo

You could start your own nonprofit, the purpose of which is to pick up stray animals for other nonprofits, and donate it there. But it's probably not worth the time and money.

Otherwise, it would be like buying a car so you can give people a ride to the YMCA. It's your car, you keep it and use it for your "charitable" purpose when you feel like it. But you don't get a deduction for it because it's still yours and does not belong to a nonprofit.

Stu

Reply to
Stuart Bronstein

jo wrote: "It's not going to get me a gigantic deduction, but every little bit helps."

Yes, every *litter* bit does help. We love kittens and cats. Keep up the good work.

Reply to
LoTax

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