Mounted search and rescue

[Una Smith <una.smith@att.net>]

Tm' Fi wrote:
>Because our team is a 501 C-3 organization property owners can write off any
>(waived) rental fees for the use of their property when we train there.

I feel I must add here that for this it is not always necessary to have a
501(c)(3) nonprofit organization.

In the United States donated professional services and fees are charitable
contributions not only if the recipient is a qualified nonprofit, but also
if the recipient is a government agency or managed by a government agency.
Thus, contributions are charitable if made to MSAR teams sponsored by a
county sheriff's office or other agency and having exclusively charitable
activities.  This is a big incentive to organize MSAR separate from any
recreational saddle club, even if the memberships are entirely the same.

When I incur mileage and other expenses for SAR activities in New Mexico,
generally there is no 501(c)(3) charitable nonprofit involved.  I report to
a state agency.  Nonetheless, I can and do claim deductions on my federal
and state income tax returns.  The value of my charitable deductions for
2009 exceeded $4000.  For 2010 I am considering applying the pro-rating
method.  This involves a litle more record keeping than I do already but
would allow me to deduct most of the cost of acquisition and maintenance of
my horse, trailer, and towing vehicle, because I use them mostly for SAR
and other charitable activities.

        Una Smith
        New Mexico