Mounted search and rescue

["Pamela Ogg" <hoofbeat@columbus.rr.com>]

Thanks Irv, as always you are a fount of useful info.
Pam

-----Original Message-----
From: msar-riders-bounces@lists.ibiblio.org
[mailto:msar-riders-bounces@lists.ibiblio.org] On Behalf Of IRVIN
LICHTENSTEIN
Sent: Tuesday, May 26, 2009 8:51 PM
To: 'Mounted search and rescue'
Subject: Re: [MSAR] Best Practices-Tax Credits-PA

The volunteer tax credit in Pennsylvania is currently $100 for service in
2008 only.  It is for volunteer personnel only.  There is a point system
also, and requires that you respond to at least 20% of emergency calls.
Additional points are awarded for training time, certification as an EMT,
Paramedic, Vehicle Rescue Tech, passing FF1 or FF2 exams, and being an
administrative or line officer, going to professional conferences, etc.
You fill out a form and the chief or president signs the affidavit.  The
organization must be a fire, EMS, or rescue squad, have an FDID, use
PennFirs/NFIRS, be non-profit and be a municipally recognized responder or
possibly a forest fire crew (not clear in statute).  You can only claim the
credit for one organization's activities, you can claim the credit and carry
it forward or backward 3 years (see your accountant) and you must file
individual state income tax returns which may change your liability for PA,
municipal, and federal taxes.  The program is currently administered by the
PA Office of the State Fire Commissioner and he is a little biased about
qualifying some groups.

Pending is a continuation of this credit at up to $500 per year and a credit
for employers of up to $800 per year (some versions per employee) for
allowing employees to respond to emergencies from work. They may also deduct
any costs associated with having you respond. Also pending is one free car
registration per responder and half off tuition at community colleges.

If you itemize on your federal return any costs associated with volunteering
are a contribution if the organization is itself tax exempt (501c3 or
similar).  This federal tax schedule becomes part of your state income tax
in PA and is deductible as well.  The local municipal 1% tax is based on
state taxed income, but only on wages.

Each state is different of course. Check out your state's laws and rules
carefully for even little things that can help pay the bills or recruit
members.  For instance PA prohibits car insurance companies from penalizing
responders who have an accident on the way to a call. You still pay the
deductible.  

Related PA benefits: PSODB, nobody wants to die on the job but if you do, or
are disabled, PA pays around $175,000 lump sum plus guarantees college
tuition for your kids over and above the federal benefit, same rules plus
some diseases are considered job related (and PA pays for apprentices or
juniors where the feds don't).  Workman's comp is based on your salary or if
you are unemployed a number that is higher than minimum wage and must be
provided by the municipality where the organization is housed.    Emergency
responders are essential employees so they are exempt from fuel rationing
and driving restrictions. As long as child labor laws are observed (hours
worked and shifts during school sessions) you may recruit from age 14 with
out prejudice but almost any search will break the hours rule.     

-----Original Message-----
From: msar-riders-bounces@lists.ibiblio.org
[mailto:msar-riders-bounces@lists.ibiblio.org] On Behalf Of T'mi Fi
Sent: Tuesday, May 26, 2009 8:16 PM
To: Mounted search and rescue
Subject: Re: [MSAR] Best Practices

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