Originally Posted by
dsurkin
The band has to be a recognized §501(c)(3) organization that has concerts as part of its charitable or educational purposes. Then it's okay. Taxpayer must keep accurate and complete records - date, name of the charity, miles driven. Rev. Proc. 2010-51.
I've read through this Rev. Proc. and don't see where this in any way permits the deduction of travel expenses to/from community band rehearsals and other events. It seems to discuss deductions taken only by "employees" or those "carrying on any trade or business" or "charitable volunteers". Members of community (and like) bands are not employees, and they don't carry on a trade or business in participating in rehearsals or concerts. It seems a stretch to characterize them as "charitable volunteers", and I believe that every community band charter and set of bylaws I've seen (including a set I wrote a few years ago) mentions as part of the organization's mission the benefits to its members (which would exclude claiming deductions under another criterion the IRS employs pertaining to personal pleasure or benefit).
I'm just not buying Rev. Proc 2010-51 as justifying writing off personal expenses of band members in getting to and from rehearsals and events. And none of the examples I've ever seen in IRS publications seems relevantly similar to such an organization. I'd like to think that the "charitable volunteer" references might allow band members to slip by on things like this, but I'm highly skeptical -- mostly because I think the charity aspect of such organizations is just so much hokum. How many of us think that in going to those rehearsals and performances we're doing "charitable" work? Really?
Of course, the easy solution here would be to just call the IRS and ask them if you can deduct such expenses if you're a member (not an employee) of a community band that's a 501(c)(3) organization.
Gary Merrill
Wessex EEb Bass tuba (DW 3XL or 2XL)
Mack Brass Compensating Euph (DE N106, Euph J, J9 euph)
Amati Oval Euph (DE 104, Euph J, J6 euph)
1924 Buescher 3-valve Eb tuba (with std US receiver), Kelly 25
Schiller American Heritage 7B clone bass trombone (DE LB K/K10/112/14 Lexan, Brass Ark MV50R)
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