Van Dusen v. Commissioner

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By B. Paul Husband

            One of the significant holdings in Van Dusen was that indirect supervision of the work by the 501(c)(3) charity can suffice to support deductibility of unreimbursed out of pocket expenses from volunteers. The Court stated:   “Nothing in Section 170 or [relevant] regulations suggests that, as a condition to the deductibility of…

By B. Paul Husband

            In June of 2011, the United States Tax Court decided Van Dusen v. Commissioner, which addresses the rules for deductions of unreimbursed out of pocket expenses incurred in charity work. 

            In Van Dusen, a cat-loving attorney worked on a volunteer basis in association with a Section 501(c)(3)…

            Paul Husband, an equine tax attorney based in California, will be contributing a series of guest posts over the next few weeks on the 2011 tax opinion, Van Dusen v. Commissioner. There are many valuable lessons contained in this opinion from which equine charities might benefit. Enjoy!

            In the context of deductions claimed by…