mileage reimbursements for nonprofit 501C3


S

sandybeth

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
 
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A

Arthur Kamlet

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?

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.
 
S

Stuart A. Bronstein

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.
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,..."
 
A

Alan

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,..."
.... 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.
 
S

Stuart A. Bronstein

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

Bill Brown

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

Stuart A. Bronstein

Bill Brown said:
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)]
Thanks, Bill. I hadn't found it because §170 doesn't specifically
refer to any subparagraph to §501(c) other than (3).
 
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Volunteer Mileage Reimbursement rate

OP said it is a 501c3. I dont see the answer to the poster's original question.
Im the new treasurer of our 501c3 and I'm getting requests for mileage reimbursement at the 51 cents a mile rate. The way I read it the rate is 14 cents /mi for a charity if we are doing milage and not actaul expenses.

Kevin

Original post
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
 

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