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Posted by Dick Adams on June 12, 2008, 11:16 pm
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> 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.
Let's start with there is no tax exempt contribution for
local competitions period. This would even apply to a
church choir.
Second, but irrelevant to the general point, the NY State
Homebrew Competition is part of the New York State Fair
which as a governmental entity is a qualifying organization.
> 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.
My point is that upon sanctioning a competition, the BJCP
solicits volunteer judges for the event and that blanket
solicitation is the major benefit of BJCP sanctioning.
Dick
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