Subject: Digest for the period 4/30/2006 - 5/1/2006
Date: Mon, 01 May 2006 01:04:07 -0400

Table of contents
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  1. judging income (Linda Swihart) 
  2. Deducting Judge Expenses (PSBO7) 
  3. taxing questions, and drinking for driving deductions (Bob 
     Paolino) 


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From: Linda Swihart  Date: Sun, 30 Apr 2006 09:47:25 -0400
Subject: judging income 


All judges of Indiana State Fair competitions, whether they be pigs, 
pickles, pies,  pilsners or ports.... are paid for each session they 
judge.  It's not a princely sum (unless you compare it to some locale 
where $12 - $15 is a princely sum).  I think last year's stipend was 
somewhere in that ballpark, per session.  Not much income, but it's 
income. 

(The Brewers' Cup and the Indy International Wine Competition are not 
the same week as the State Fair week, but they are quite definitely 
Indiana State Fair events.)

L.

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From: PSBO7  Date: Sun, 30 Apr 2006 13:44:21 -0400
Subject: Deducting Judge Expenses 


This is an interesting idea.  Many HBC have a charity (IRS approved 
ie MDA, Red Cross) attached and could, depending on the 
circumstances, qualify as a "fund-raiser", at least for mileage 
deduction.  The "charitable activity" must have judges to occur so by 
providing that service it seems a person qualifies for the deductions 
available to participants in charitable events (mileage).  Certain 
things would need to be documented.  A few:

1. The organizers should contact the charity and get their written 
agreement for the HBC to be a fund raiser.
2. Not all income would have to go to the charity, but the amount 
should be "significant".  Something like all "net" income (defined by 
the organizers).
3. The fact the HBC is a fund raiser and the organization to be 
helped should be in all promotional material.
4. The organizers should provide participants with a letter-of-thanks 
for participating in the event (include name of charity).

Any tax lawyers out there?

Harold Dowda


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From: Bob Paolino  Date: Sun, 30 Apr 2006 20:36:08 -0400
Subject: taxing questions, and drinking for driving deductions 


beerking`at`adelphia.net wrote on Sat, 29 Apr 2006 6:31:19 -0700:

> Subject: Deducting Judging expenses
>
> Jon Tobey wrote:
>
> "Don't you write off your judging expenses?"

I assumed he was joking when he wrote that, although maybe it's possible that a professional brewer judging in a competition could call it a business expense (??)

> To the best of my knowledge, you have to have an income in the same
> enterprise in order to take a deduction (at leaast without almost
> ensuring an audit). Where are you getting "Judging income?"

It's not something I've done or plan to try, but perhaps a case could be made for deducting mileage expense for volunteer activity if the competition sponsor is registered with the IRS as a nonprofit organisation. (I don't even deduct my mileage for the obvious charitable volunteer activities I already do, but that's mainly because I haven't been disciplined enough (or want to bother) to log the trips.) I'm not offering legal or tax advice, just speculating on what he might have had in mind if he was serious when posting it.

Now go have a beer,

Bob Paolino

"Are Canadians just Americans who carry hockey sticks instead of guns,
or is there more to it than that?"
--"This Canadian Existence"
Wisconsin Public Radio

( ) ASCII ribbon campaign
X against HTML e-mail:
/ \ Friends don't send friends HTML-bloated messages!

A: Because it reverses the logical flow of conversation.
Q: Why is top-posting frowned upon? 
Now go have a beer,

Bob Paolino

"Are Canadians just Americans who carry hockey sticks instead of guns,
  or is there more to it than that?"
                           --"This Canadian Existence"
                                 Wisconsin Public Radio

( ) ASCII ribbon campaign
 X  against HTML e-mail:
/ \ Friends don't send friends HTML-bloated messages!

A: Because it reverses the logical flow of conversation.
Q: Why is top-posting frowned upon?


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