[Foundation-l] Travel policy

[Anthony]

Please note that I am speaking generally in this email, and make no
claims about the WMF program in particular.

On 7/10/07, Anthony <wikimail at inbox.org> wrote:
> On 7/10/07, Ray Saintonge <saintonge at telus.net> wrote:
> > The Uninvited Co., Inc wrote:
> >
> > ><<< Anthere wrote:
> > >Let me get the point through. Are you saying that "claiming a childcare
> > >expense" is a "remuneration" for me ?
> > >
> > >
> > >
> > >I would like to start out by making it very clear that this is not about
> > >you.  It is about travel policy in general.
> > >
> > >By the operating conventions of U.S. corporations, 501 (c) 3 or
> > >otherwise, child care is not widely seen as a reimbursable travel
> > >expense even if it may technically be permitted by tax law.
> > >
> > I don't think that 501(c)(3) gives any details about what is meant by
> > travel expenses.  "Technically" permitted is still permitted.  That
> > phrase is often used to mean, "It's allowed but I personally don't like
> > it."  Can you provide a link to the law of any state where it forbids
> > reimbursing child care expenses.
> >
> The comment was about all US corporations, not just 501(c)(3)s.
> 501(c)(3) doesn't say anything about travel expenses, of course, it
> only deals with one particular qualification for US charities.  And
> the US Code doesn't say anything about whether or not child care
> reimbursement is "permitted by tax law".  What it says is that
> dependent care reimbursements aren't taxable income.  Or more
> specifically, that "Gross income of an employee does not include
> amounts paid or incurred by the employer for dependent care assistance
> provided to such employee if the assistance is furnished pursuant to a
> program which is described in subsection (d)."  (section 129(a)(1)).
> Subsection d is boring, you can read it at
> http://www4.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000129----000-.html
>
> I'm not sure what percentage of corporations reimburse for child care,
> but I do get the sense it is growing.  But then again, the dependent
> care program that was just adopted by the WMF is much much more
> limited than those corporate programs anyway.  A dependent care
> program generally reimburses for dependent care expenses of an
> employee any time s/he is at work, not just when s/he is travelling.
>