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Posted by Alan on June 12, 2008, 6:49 pm
Please log in for more thread options Dick Adams wrote:
> I am a member of the (BJCP) Beer Judge Certification
> Program which is a 501(c)(3). It is not listed in
> Pub 78, but I have a copy of the IRS Letter 947.
>
> The BJCP provides exams for Beer Judges and certifies
> Beer Competitions. These two activities account for
> almost all their revenues in a 2:1 ratio respectively.
> After the BJCP certifies a competition, it advertises
> the competition to its judges who volunteer their time.
> An uncertified competition would have to do its own
> advertising without access to the BJCP's judge list -
> also known as SOL.
>
> Since competitions are not held in my backyard, there
> are often travel and, sometimes lodging, expenses
> involved. The only compensation reveived is a kind
> word and a smile.
>
> At first it appears obvious that I qualify for either
> out-of-pocket costs or 14 cents a mile. Someone just
> raised a quirk to me - the competitions themselves are
> not qualified organizations. If organized under 501,
> the competitions would probably be (c)(7)'s..
>
> Since the competitions are certified/sanctioned by the
> BJCP, it is arguable that I am providing a service on
> behalf of the BJCP in support of both of their revenue
> streams.
>
> Do you agree or disagree that I am entitled to
> deductions for travel expenses and lodging? Cites of
> Court cases, Rev. Rul., etc. would be appreciated.
>
> Dick
>
If the BJCP is asked to provide beer judges and you volunteer
your time for the BJCP: deductible.
I looked at the NY State Homebrew Competition to be held tomorrow
and Saturday at the NY State Fairgrounds (A BCJP sanctioned
event). According to their website the Salt City Brew Club, who
is hosting the event, is providing the judges. Assuming that the
Salt City Brew Club fails the charitable organization deduction
test, a judge who volunteers for that event would not have
deductible expenses. If the Salt City Brew Club were to ask the
BJCP to provide certified judges and the BJCP asked you to
volunteer at the competition, I would conclude that you are
volunteering your time for the BJCP in pursuit of its charitable
goals and would have deductible expenses.
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