Online Volunteering In The USA #onlinevolunteering
The following are excerpted from VAN DUSEN v. COMMISSIONER | 136 T.C. 515 (2011):
In determining whether a taxpayer has provided services to a particular organization, courts consider the strength of the taxpayer’s affiliation with the organization, the organization’s ability to initiate or request services from the taxpayer, the organization’s supervision over the taxpayer’s work, and the taxpayer’s accountability to the organization. See, e.g., Smith v. Commissioner, 60 T.C. 988 (1973); Saltzman v. Commissioner, 54 T.C. 722 (1970). For example, Smith v. Commissioner, supra at 993–995, held that church members could deduct evangelism travel expenses even though their church never initiated, controlled, supervised, or assisted with the trips.
The church encouraged missionary work in general; and before the taxpayers embarked on a trip, the church gave them letters of commendation, which evidenced the church’s approval and served as introductions to intrafaith groups during the trip. Id. at 993. Additionally, after each trip the church members reported back to the church, which then publicized their efforts and accomplishments to other congregations. Id.
By contrast, in Saltzman v. Commissioner, supra, the taxpayer’s activities had much looser ties to the charitable organization. The taxpayer was the leader of the Harvard-Radcliffe Hillel Folk Dance Group. Id. at 722. Without the organization’s asking him, he traveled alone to Europe and Pittsburgh to attend folk dance festivals that were not sponsored by the organization. Id. at 723. [The US Tax Court] held that the taxpayer had not provided services to the organization, partly because the organization had not directed or encouraged him to attend the festivals. Id. at 724.
Remit $250, http://volunteer.whomentors.com to demonstrate a strong connection with WHOMENTORSDOTCOM INC even as a remote, virtual, or online volunteer. Be advised, additional monthly charges to cover expenses for facilities use, supervision, training, insurance, and accountability may apply. You’re welcome to conduct a fundraiser or request a fee waiver if you are a member of a broad charitable class.
As a regular volunteer, “Do What You Like To Do,” to perform substantial services for WHOMENTORSDOTCOM INC. Choose from over 680 IRS Activity Codes to accomplish the 501(c)(3) purposes of WHOMENTORSDOTCOM INC. and work closely with other volunteers and/or executive trainees.
By registering online with your full legal name, email, and mobile number, WHOMENTORSDOTCOM INC can initiate or request services from you directly, or through other individual volunteers, who may contact you by phone or by internet. Rauhmel Fox, CEO, WHOMENTORSDOTCOM INC. encourages and indirectly oversees your volunteer work. See Smith v. Commissioner, supra at 994 (‘‘Nothing in section 170 or in section 1.170–2(a)(2) of the regulations * * * suggests that, as a condition to the deductibility of unreimbursed, service related expenses, the services must be performed under the control or supervision of the charitable organization.’’).
