Mounted search and rescue

["Finkle, Tomi <CTR>" <Tomi.Finkle@associates.dhs.gov>]

Una, 

While I understand your view point (and in some cases strongly agree),
we must keep in mind that there are several states that require a SAR
team to hold 501 (C)(3) status before they can be considered or can
operate as an NGO ESF-9 resource.  SAR teams operating under a local or
state government agency have administrative protocols in place, which
often times provides benefits to such volunteers whereby treating them
as non-salaried employees.   

It is very important for MSAR mangers to understand what in required in
their own state/region in order to claim year end deductions or to
provide tax (write-off) incentives to private and public entities or
individuals. 

T'mi
www.trotsar.org    

-----Original Message-----
From: [mailto:msar-riders- On Behalf Of Una Smith

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
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