Mounted search and rescue

["irvin lichtenstein" <ilichten1@verizon.net>]

Pro rating expenses, once the precedent has been established can be fairly
easy.  The mileage rates for charity are very low but if you use half of
your mileage to go to searches, training, clinics, whatever it can be
useful.  Since I have retired and work from home almost all my mileage is
for eligible activities, and therefore my other expenses for the vehicle are
too.
There is no limit on horse deductions.  You may have to go through an audit
the first time you claim them but once the deduction is accepted all you do
is file every year.  As a retired person I don't have enough income to file
but I will get around to it to preserve my home office and horse deductions
should I have to file next year.
There are several necessities you have to follow to collect:
1. Be a bonafide member of an IRS 501c3 organization (not a c4,5,or 6 etc.)
2. Keep an appointment book so you can figure out what you did each active
day (just where and what activity, example: 12-01-12 XYZ state park,
training, 3 hours)
3. Do not violate the political activity rules for c3 organizations (none
are permitted)
4. Pay by check or credit card and keep boxes of paper around in case you
are audited.
5. File your US taxes electronically and use the error checker
6. Electronic records never go away, so archive your e-mail and on-line
banking, so forth. 
7. Fight for the deductions if audited.  You may have to educate the office
auditor about charitable activities. When I teach for the Red Cross I
usually have to buy my lunch, a deductible expense associated with donating
my time but she was not aware of a 40 year old ruling.  The same applies to
volunteer fire/rescue companies where the auditors live in areas protected
by career departments. 
You also want to discuss what is official time with your organization and
your organization's insurance company.  Our coverage says anything we do, so
long as the officer in charge says it is official time we are covered. So
all our members are told to log riding or horse training time and turn it in
sometime.  

If you have a horse related business (breeding, training, hauling) be very
careful not to mix the SAR expenses with business expenses.

Irv Lichtenstein