AVA
CHECKPOINT
 
Official Voice of the American Volkssport Association
1001 Pat Booker Road, Suite 101
Universal City, Texas 78148-4147
Phone (210) 659-2112; Fax (210) 659-1212

  Volume 15, Number 2   February 2007  
         

TAW Deadline   The deadline for the April, 2007 issue of The American Wanderer is February 25. All articles and photographs should be submitted directly to: The American Wanderer, Laurel Parrott, Editor, and 3526 Humboldt Ave. N., Minneapolis, MN 55412, email TAW@bhi.com  Be sure to include "TAW" in the subject line of the email. NOTE: This is a new email address.
 
IRS Q&A by Bob Wright  Have a question or comments? Send them to Bob at rcwright_va@adelphia.net  Disclaimer: Bob is not a tax professional and voluntarily spends his time to research, compile and write this column giving general guidance and advice. AVA clubs should always check with a professional when faced with an accounting or tax-related decision.
May our club pay to send a delegate to the AVA convention?
Of course; your club is a member of the AVA, and its delegate plays an important role in charting the association's course, not to mention being exposed to educational workshops. See IRS Pub 526, Charitable Contributions for specific guidance. (IRS Pub 463, Travel, Entertainment, Gift, and Car Expenses, applies only to business expenses, which does not apply here since you are not an employee of a club.)
Your club could elect to pay none, some, or all of your delegate's expenses. Several clubs could pool resources to reimburse one delegate (who would be a delegate for one club and carry a proxy for the others).
But there are some basic guidelines to keep in mind. As a 501(c)(3) tax-exempt organization, no funds may benefit an individual club member-that means no club(s) could pay more than the delegate's expenses; if over reimbursed, the delegate would profit, which is illegal.
Some delegates may opt to not ask for any expense reimbursement. If you have a small amount in the bank this is a blessing. But there is nothing wrong with paying expenses of a delegate. The key is to make the amount reimbursed reasonable.
What's reasonable? An amount or for purposes your members and an IRS auditor would find acceptable. If your club spent all this year's, or several years', profit on its delegate's expenses, there would be no money left to use promoting volkssports, your primary purpose for which most of the money you raise and earn should be used.
To be more specific, consider what other clubs have done in the past: a flat amount, just registration, travel (airfare and car rental, or for mileage if driving a personally owned vehicle), accommodations, a daily meals stipend. (If you follow the Yahoo WalkList, these examples will look familiar.)
Not so straight forward is socials. While not part of the convention business, the registration package often makes it cheaper to sign up for the package, which includes the socials. Since the delegate has to eat anyway, and reimbursement for that purpose is acceptable, inclusion would be okay so long as the cost does not exceed what would otherwise be reimbursable. (If the social includes entertainment, that portion is not reimbursable per the IRS.)
What must not be reimbursed? Personal expenses; volkssport event registrations; costs for a significant other; side trips; entertainment; unreasonable expenses (e.g., first-class or business-class airfare, or a rental car larger than economy or intermediate size); room upgrades and suites.
What about those legitimate expenses that are not reimbursed? Your member may claim unreimbursed expenses at income tax time on Schedule A of Form 1040, subject to exclusions that apply.
And remember, just as your club provides voting instructions to its delegate, it also has the right to expect, or require, attendance at all business sessions and workshops, and/or an accounting for expenses and reimbursement. If the delegate takes money from other clubs too, it is within your right to ask to see the full accounting, income and expense, to be sure the delegate didn't make a profit and jeopardize your club's 501(c)(3) status-it has happened!
 
2007 Convention Registration A copy of the Registration Brochure for the 2007 Convention is included with this Checkpoint. All Volkssports Associate Members have been sent a copy and it is also available on the web.
 
Your Club's Vote at 2007 Convention  To ensure that your club has a vote at the upcoming AVA Convention, ALL club functions must be brought current. No report, stamp, or financial matter may be delinquent if your club wishes to vote.
All items must be in the National Headquarters no later than Monday, May 14 by close of business (5pm Central Standard Time). Anything not here will cause your club to lose their vote. If you have any doubts on whether something has been submitted, please call (210-659-2112) or email (avahq@ava.org) to check on it prior to this date.
 
2007 Certificate of Insurance   The 2007 Certificate of Insurance was sent to your club with the last issue of Checkpoint. You may also find it on the AVA web page under Publications and then forms.
 
Covered Bridges Special Event  The Liberty Bell Wanderers would like to encourage all clubs to share with them if they currently have any year round walks that include passing or viewing a covered bridge on their trails, so that we may share with our fellow walkers who are participating in the Covered Bridge Special Event. Our club will be maintaining and updating a website at and invite all to check it out. Please share with us any current walks or future upcoming sanctioned events that feature covered bridges and we will add to the registry of walks at our website.
Please share the news of your walks with POC Sharon Smetzer, 1943 Pine Court, Hellertown, PA 18055-2804; 610-838-7447 or LBWanderers@aol.com
 
New Walker Packets Please check any New Walker Packets you may have in stock to ensure they have the 2007 order form for Starting Point. If you have any for the 2006 edition, please throw them away and email us at AVAHQ@ava.org with the number you need and we will send you the new 2007 version.
 
IVV World Report  The January 2007 IVV World Report can be found on the AVA web page at www.ava.org Go to the link for the IVV pages.
 
Upcoming Items 
National Physical Fitness and Sports Month is in May. An order form for the patch is included with this Checkpoint.
National Volkssporting Month is in October. Watch for an order form for this patch in a later edition of Checkpoint.
World Walking Day will be May 8. If your club has an event scheduled for that day, you will receive a special center slug in your stamp.

Enclosures