The Primary Missions of Civil Air Patrol “Serving the US, WV and the Mid- Ohio Valley for over 60 Years” Emergency Services Cadet Programs Aerospace Education March, 2009 Issue 5 www.pkbcap.com LTC LTC LTC LTCOLOLOLOL RON HARMON RON HARMON RON HARMON RON HARMON- - - - SQSQSQSQD DN. N. N. N. COMMANDERCOMMANDERCOMMANDERCOMMANDERTax Time! "CAP-related expenses may be tax deductible", article in Civil Air Patrol News, March 1999, Page 8, by Col J. Scott Hamilton, General Counsel, CAP National Headquarters. The following are the most meaningful excerpts from the article: The "normal" CAP expenses members can deduct as a charitable contribution on IRS form 1040 are as follows: - dues and other financial donations to CAP; - the cost of CAP uniforms and insignia; and - unreimbursed overnight travel expenses away from home on a CAP activity, including hotel, motel, and meal expenses. Note: the Tax Reform Act of 1986 specifies that charitable-contribution deductions will not be allowed (for CAP and other similar organizations) for travel expenses, including hotel and meals, incurred in performance of services away from home if there is any significant element ofpersonal pleasure, recreation or vacation included in the travel. When members incur overnight expenses for CAP, they should keep a record which clearly indicates it was all C AP business. This is particularly important for conferences. - Unreimbursed out-of-pocket expenses for fuel, oil, maintenance, and repair may be deducted as a charitable contribution provided those expenses were incurred on authorized CAP flight activities. - Out-of-pocket and unreimbursed expenses incurred in member- owned aircraft proficiency flights also will be deductible, but again, keep good records to support the deduction should you be audited. - The same IRS revenue ruling authorizes deducting out-of-pocket expenses incurred in the use of vehicles on CAP activities. The rules are the same. A member may deduct unreimbursed out-of-pocket expenses in the operation of vehicles on CAP activities. A member may notdeduct indirect costs, such as depreciation and insurance. In lieu of the out-of-pocket expenses, a member may deduct 14 cents per mile for the use of privately owned vehicles on CAP activities, plus parking and tolls. This Issue SeniorProfile Name: William A. Childers Jr. Rank: SM (Promotion to Capt being processed) SQN Position: Transportation Officer Small Bio: I am originally from Triadelphia, WV and grew up on a 150 acre farm. I graduated from the Physician Assistant (PA) Program at Alderson Broaddus College (ABC) in 1991 and later graduated from the same with a Master's in 1994. I practiced clinically for about seven years. I then taught at ABC and was the director of a postgraduate PA program. During that time I was also deployed stateside in the Army for one year as a part of Operation Enduring Freedom. My family and I moved to Vincent, Ohio in October 2007. Both my wife and I are full-time faculty members in the Marietta College PA program. We have two children, Ryan (current cadet) and Jessica that attend Wood County Christian School. We have P a r k e r s b u r g C i v i l A i r P a t r o l
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The Primary Missions of Civil Air Patrol “Serving the US, WV and the Mid-Ohio Valley for over 60 Years”
Emergency Services
Cadet Programs
Aerospace Education
March, 2009 Issue 5 www.pkbcap.comLTCLTCLTCLTCOL OL OL OL RON HARMONRON HARMONRON HARMONRON HARMON---- SQ SQ SQ SQDDDDN. N. N. N. COMMANDER COMMANDER COMMANDER COMMANDER
Tax Time!"CAP-related expenses may be tax
deductible", article in Civil Air Patrol News, March 1999, Page 8, by Col J. Scott
Hamilton, General Counsel, CAP National
Headquarters. The following are the most
meaningful excerpts from the article:
The "normal" CAP expenses members can deduct as a charitable
contribution on IRS form 1040 are as follows:
- dues and other financial donations to CAP;
- the cost of CAP uniforms and insignia; and
- unreimbursed overnight travel expenses away from home on a CAP
activity, including hotel, motel, and meal expenses. Note: the Tax
Reform Act of 1986 specifies that charitable-contribution deductionswill not be allowed (for CAP and other similar organizations) for
travel expenses, including hotel and meals, incurred in performance
of services away from home if there is any significant element of
personal pleasure, recreation or vacation included in the travel.
When members incur overnight expenses for CAP, they should keep
a record which clearly indicates it was all CAP business. This is
particularly important for conferences.
- Unreimbursed out-of-pocket expenses for fuel, oil, maintenance,
and repair may be deducted as a charitable contribution provided
those expenses were incurred on authorized CAP flight activities.
- Out-of-pocket and unreimbursed expenses incurred in member-owned aircraft proficiency flights also will be deductible, but again,
keep good records to support the deduction should you be audited.
- The same IRS revenue ruling authorizes deducting out-of-pocket
expenses incurred in the use of vehicles on CAP activities. The rules
are the same. A member may deduct unreimbursed out-of-pocket
expenses in the operation of vehicles on CAP activities. A member
may not deduct indirect costs, such as depreciation and insurance. In
lieu of the out-of-pocket expenses, a member may deduct 14 cents
per mile for the use of privately owned vehicles on CAP activities,plus parking and tolls.
This Issue Senior
Profile
Name: William A. Childers
Jr.
Rank: SM (Promotion to
Capt being processed)
SQN Position: Transportation
Officer
Small Bio: I am originallyfrom Triadelphia, WV and
grew up on a 150 acre
farm. I graduated from the
Physician Assistant (PA)Program at Alderson
Broaddus College (ABC) in1991 and later graduated from
the same with a Master's in
1994. I practiced clinically
for about seven years. I thentaught at ABC and was the
director of a postgraduate PA
program. During that time Iwas also deployed stateside in
the Army for one year as apart of Operation EnduringFreedom. My family and I
moved to Vincent, Ohio in
October 2007. Both my wife
and I are full-time facultymembers in the Marietta
College PA program. We
have two children, Ryan(current cadet) and Jessica
New Phone AlertSystemThe Parkesburg Civil Air Patrol Squadron
will be testing out a new phone alert system. If this system is
implemented, it will become an efficient way to activate ourEmergency Services personnel. The way it will work is once the
Commander is notified by Wing that our squadron is needed toperform a Search and Rescue mission, the commander will thenactivate the phone alert system. This system will call selected
members and relay a recorded message. The recipient of the call
will have an option to reply whether they are available for themission or not. These replies will then be used to create a list of
available members that the Commander can use to activate Air
crew and ground crews. Those who are not activated will be
placed on stand-by. Our hope is that this system will allow usspeed up our response time. Please make sure that your phone
numbers on eServices are valid.
The GROUND POUNDER CHALLENGE will be conducted overtwo weekends and will cover all tasks necessary to becomeGTM-3 qualified. This track is for those who are new to groundoperations. Skills taught include land navigation, electronicdirection finding, basic survival and basic radio techniques.Students will be organized into teams that are led bystaff members and ground team leadertrainees. NIMS 700.a will be provided atGROUND POUNDER CHALLENGE.
This is a combination of classroom and
field training that provides studentswith the opportunity to complete allrequirements (including Communications UserTraining) for a Basic Ground Team Member (GTM-3) rating.Graduation requires completion of 100% of the task
requirements, including gear. This course will include someovernights in the field, search operations, etc. Thosecompleting the course successfully will be eligible for theirCAPF 101 ground team qualification (GTM3) and ground teambadge.For more information, visit out squadron website undertraining.
Regulation Spotlight
Communications – Electronics
COMMUNICATIONS
CAP REGULATION 100-1
This regulation prescribes concepts, policies, and standards which
govern the Civil Air Patrol (CAP) Communications Program. The
National Commander prescribes the minimum communications
requirements. Practices, procedures, and standards prescribed in this