[Foundation-l] Travel policy

[Ray Saintonge]

Anthony wrote:

>On 7/10/07, Ray Saintonge <saintonge at telus.net> wrote:
>  
>
>>The Uninvited Co., Inc wrote:
>>    
>>
>>>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.
>
You and I don't really disagree on this.  Anyone with experience in tax 
law will know that a great deal of pragmatism is used in determining 
what is a valid deduction.  It can vary considerably according to the 
type of business is being run.

In asking Dan for a link, I was probsbly being somewhat rhetorical, 
because I don't expect he will find one.  Nevertheless, I'm open to 
surprises.  Compared to tax law, copyright law is relatively simple, and 
we find no lack of miscomprehension based solely on a failure to read 
the relevant statutes.  Forcing them to read the Internal Revenue Code 
might be a fitting punishment. ;-)

I'm pleased that only a tiny minority is objecting to child care 
reimbursement.

Ec