They get numbered, weighed, anesthetized, prepped for surgery, go to surgery for the spay/neuter, come out of surgery, get their surgical area cleaned up, temperature taken, ears and ear tip cleaned, then on to the vaccinations table where they get rabies and FVRCP shots and antibiotics. Moving to the next station, they get subcutaneous fluids and then are transferred into a carrier in the recovery room for a rest with a hot water bottle. Some cats come in with wounds that need treating, possible amputations or dental work. Those are all taken care of at the time of surgery!

What a super service for Albuquerque!!  Please participate in the Trap-Neuter-Return program we have right here!  It will make a difference in the lives of the cats and the people they live near!  This is the real solution to minimize the number of stray cats in the city!  After their surgeries, the cats are healthier and have less mating behavior issues!

Please call 505-323-ACAT (2228) or email Mail@AlbCat.com if you have questions!

According to the opinion released by the Tax Court in June 2011, the good news is you absolutely can—as long as the expenses are incurred on behalf of your work as a volunteer for a nonprofit 501(c)(3) organization, you were not reimbursed for those expenses, and you have proper documentation.

Of course, as with all tax details, there some nuances to this. Read on and consult with your tax advisor to determine whether your specific circumstances allow you to benefit from this Tax Court opinion.

Case Study: Van Dusen v. Commissioner

On her 2004 income taxes, Jan Van Dusen, a volunteer for San Francisco-area Trap-Neuter-Return 501(c)(3) nonprofit Fix Our Ferals, claimed a tax deduction for expenses she incurred while fostering cats on behalf of Fix Our Ferals’ TNR program. She attempted to deduct money spent on both short-term pre- and post-surgery care for feral cats and long-term fostering of socialized cats looking for adoptive homes.

Although Van Dusen fostered the cats for Fix Our Ferals, she received no reimbursement for any of the money she spent on the cats’ care. Though the IRS initially denied her deductions, the Tax Court eventually held that Van Dusen’s out-of-pocket expenses from caring for the cats were charitable contributions to Fix Our Ferals, and allowed her to deduct the cost of items like cat food, kitty litter, and other cat-specific supplies on Schedule A of her tax return.

Van Dusen also devoted a large amount of her living space to this volunteer work. Because she housed approximately 70 cats over the course of the year, her electricity and water bills and expenses for cleaning supplies were significantly higher than if she had not fostered the cats. The court allowed her to deduct 50% of the utility bills, as well as portions of cleaning supplies.

(Note: This case did not address expenses for trapping or for ongoing care of cats in feral cat colonies—just care around the time of neutering surgeries and fostering for adoption.)

What She Was Allowed to Deduct—And What She Was Not

Because she could directly prove that they were incurred on behalf of her volunteer work for Fix Our Ferals, Van Dusen was able to deduct the following expenses incurred on behalf of her foster cats:

• Cat food

• Kitty litter

• Cleaning supplies

• Veterinary care

• Because Van Dusen dedicated so much of her house to caring for foster cats, she was also able to deduct 50% of her expenses for household utilities and laundry detergent.

She was not able to deduct:

• Expenses related to the care of her pet cats

• Any flat-fee costs that she would have incurred otherwise, such as car expenses or a Costco membership

• Veterinary expenses over $250 each, for which the nonprofit organization did not provide a letter substantiating the expense

Why She Was Allowed to Claim These Deductions

Van Dusen was able to deduct part of her expenses as a charitable contribution for some very specific reasons.

• She was a volunteer on a behalf of a 501(c)(3) nonprofit whose work was performed on behalf of the nonprofit, not solely on her own behalf.

• The expenses she incurred helped further the nonprofit’s mission.

• She received no reimbursement for expenses from the organization.

• She provided proper documentation for the expenses.

Unreimbursed expenses can only be claimed as a deduction when they are incurred in service of a nonprofit organization.

Jan Van Dusen was allowed to deduct the expenses because they were considered a charitable contribution to the nonprofit Fix Our Ferals. People carrying out TNR on their own, unaffiliated with a nonprofit group, would not be eligible for the deductions she was granted.

Several factors help determine whether the taxpayer is providing services to a nonprofit organization: the strength of the affiliation between the taxpayer and the nonprofit, the organization’s ability to request services from the taxpayers, the organization’s supervision of the taxpayer’s work, and the taxpayer’s accountability to the organization.

In this case, the Tax Court held that Van Dusen had indeed provided services for Fix Our Ferals. She was a regular volunteer who worked closely with other volunteers from the organization. Through methods Fix Our Ferals established, like an internet message board and telephone hotline, the organization initiated requests for services that Van Dusen fulfilled. Fix Our Ferals encouraged and indirectly oversaw Van Dusen’s work. Importantly, Van Dusen’s care for cats directly advanced the mission of Fix Our Ferals—“education and sterilization.”

Taxpayers may not deduct expenses from caring for their own pets.

Van Dusen was not allowed to deduct any expenses related to caring for her own pet cats—only expenses she incurred on behalf of Fix Our Ferals. If an expense is for both personal use and charitable purposes (for example, cat food) the portion of the expense incurred for charity may be deducted if it can be separated out with documentation.

Taxpayers must retain records of their expenses.

In order to claim a deduction on their tax return, caregivers must retain itemized bills and receipts or canceled checks. The records must be sufficient to show what was purchased and that it was the taxpayer who made the purchase. Without appropriate documentation, the IRS can disallow a deduction, even if it was validly incurred in the first place. Van Dusen presented check copies, bank account statements, credit card statements, a Costco purchase history, an account history from her veterinarian, and utility bill invoices.

For expenses of $250 or more, a taxpayer must have a letter from the nonprofit to substantiate the expenditure.

In addition to records like receipts, for any expense over $250, the caregiver must provide the IRS with a letter from the nonprofit including a description of the services the taxpayer provided on behalf of the nonprofit. The letter should include a statement of whether the taxpayer received a reimbursement or anything else from the nonprofit in return for the expense. If the taxpayer did receive something in return, the nonprofit must state the value of that reimbursement. The taxpayer must receive this letter before they file their tax return, or by April 15 if they file late.

Thanks to Alley Cat Allies for the research!

What is Trap-Neuter-Return (TNR)?

Trap-Neuter-Return is the humane and effective approach for stray and feral cats.  After being proven in Europe, it has now been in practice in the US for several decades.  It is successfully practiced in hundreds of communities and is exactly what it sounds like: Cats are humanely trapped and taken to a veterinarian to be spayed or neutered and vaccinated.  After recovery, the cats are returned to their home—their colony—outdoors.

Why Trap-Neuter-Return?

Scientific studies show that Trap-Neuter-Return improves the lives of feral cats, improves their relationships with the people who live near them, and decreases the size of colonies over time.  The cats will no longer reproduce and the population will stabilize and eventually decline.  Studies confirm that once TNR stops reproduction, and therefore mating behaviors, the cats’ relationship with residents improves. Colonies become quieter as behaviors like yowling or fighting stop, calls to authorities about the cats decrease significantly, and community morale improves.

These winter months are the most important months for spaying and neutering the feral cats in your neighborhood.  These will prevent the spring litters and it is not too cold for Trap-Neuter-Return!  With Trap-Neuter-Return, you can stabilize the population humanely, improve the cats’ lives, save taxpayer dollars by avoiding the killing of these cats in shelters, address neighbors’ concerns, and help the entire community reach a solution that benefits everyone.  Volunteering will give you the feeling of really helping out your community (and the opportunity to give the feral cats the love they deserve at least once in their lives)!

Thanks to Alley Cat Allies for All You do!

1 – Volunteer at your local Shelter or Rescue
2 – Foster a pet from your local Shelter or Rescue
3 – Spay/Neuter all your pets & ask friends & family to do the same
4 – Never buy a pet from a breeder or pet store always Adopt from a local Shelter or Rescue instead
5 – Advocate for pets on Pet Pardons
6 – Donate to a Local Shelter or Rescue
7 – Never buy fur clothing (much of it is dog or cat fur)
8 – Never buy products tested on animals (Beagles are among the most used dogs for animal testing)
9 – Oppose Breed Specific Legislation in you area
10 – Vote for Politicians that support animal welfare

People are always asking ‘what can I do?’ So here’s a list which has at least 1 option for anyone who wants to help, please share, thanks! ]]> http://www.albcat.com/2012/01/10-things-you-can-do-to-help/feed/ 0 http://www.albcat.com/2011/12/pit-bull-proposed-legislation-help/ http://www.albcat.com/2011/12/pit-bull-proposed-legislation-help/#comments Tue, 13 Dec 2011 18:03:36 +0000 admin http://www.albcat.com/?p=1644 Hi everyone,

We’ve become aware of something that goes straight to the heart of our shelters and our own backyards!  Please take a minute or two and read the info below (the proposed bill is attached via a link at the very bottom!) and contact the Capitol, your own Senator, Governor Susana Martinez and/or Senator Sue Wilson Beffort regarding this issue!  Let’s FLOOD the phone lines and clog their email boxes!!!

Beffort, of District 19, Bernalillo, is planning to ask the Governor to introduce the attached (click the link at the very bottom) draft legislation in the upcoming January session.  It will invoke a “Dangerous Dog” law wherein the definition of a “dangerous dog” includes ”a pit bull” and “pit bull” means a dog that is an American pit bull terrier, an American Staffordshire terrier or a Staffordshire bull terrier or a dog displaying the majority of physical traits of any one or more of those breeds or exhibiting distinguishing characteristics that substantially conform to the standards established by the American kennel club or the united kennel club for any of those breeds; provided that “pit bull” does not include a dog that is registered with the American kennel club or the united kennel club as a purebred American pit bull terrier, American Staffordshire terrier or Staffordshire bull terrier.

Fortunately, the proposed legislation does not go so far as to ban the pit bull, but defining the dog as “dangerous” is likely a first step in that direction and very misguided (lots of other words come to mind, but I’ll be polite).

Best Friends Animal Sanctuary was contacted for their guidance on how to stop this unfair branding of such wonderful breeds of animals.  Ledy VanKavage, their senior lawyer and biggest pit bull advocate says “you need to get as many New Mexico folks as possible to call or email Senator Beffort’s office ASAP”.  She then called a Capitol reporter and told him that Best Friends opposes this draft legislation.

So what are we asking you to do?

CALL and/or WRITE Senator Beffort and tell her you oppose this legislation!  Please don’t think that others will do it..  every phone call or email is counted and weighs heavily.

SHARE this with others who care about breed discrimination and ask them to also write and call.  Now is the time to have our voices heard BEFORE it goes to the Capitol.  Post this info online so that the outer corners of New Mexico are also aware of this impending peril to pitties.

Here’s the contact information for Senator Beffort (taken from the NM Legislature public website):

Capitol Phone:  (505) 986-4395; Home (505) 292-7116

email: Sue.Beffort@nmlegis.gov

Here’s Governor Martinez’s  info:

Phone:
505-476-2200

Email: info@susana2010.com or go to this page and fill it out:

http://www.governor.state.nm.us/Contact_the_Governor.aspx

Thank you for caring (and for sharing!)

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