Mounted search and rescue

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

In another thread, ALLEN SNYDER (Dana) wrote:
>Do you submit your expenses (feed, board, vet, tack etc.) to the IRS
>yearly for each horse used in community service?

I never have deducted expenses for the horse per se.  My horse has never
been used principally for SAR, and at most I would have had to pro-rate
all the expenses, which involves more record keeping than I have wanted
to bother with.  My actual horse keeping costs are low, maybe $2000 per
horse per year.  I have thought about it, though.  Some SAR dog handlers
do deduct all dog expenses, including purchase price and training fees,
and a highly trained SAR dog can be significantly more expensive than a
typical SAR horse.

I do deduct expenses relating to the truck and trailer.  I deduct cost
of repairs for damage incurred during SAR missions, purchase and install
cost of the 2-way radio and the extra battery to run the radio and other
electronics, etc.  I am considering pro-rating the full cost of keeping
and operating the truck, incuding depreciation.  Most of the miles I put
on the truck are for charitable use in SAR and other activities.


>It is my understanding that each horse can qualify for up to $3,500
>in deductions.

How is that?

        Una