[font=Arial, Helvetica] These costs are: (1) fuel and oil for the actual flight; (2) transportation to and from the airport; (3) rental charges for a bus or van; (4) rental charges for an airplane used only for the program; (5) extra liability insurance incurred only for the program; (6) postage for mailing registration records; and (7) landing and tying down fees at a non-base home airport. Other expenses incurred by the volunteers for the youths are: (1) aeronautical educational materials; (2) meals; and (3) film and development. [/font] [font=Arial, Helvetica]"The volunteers will not be reimbursed by Foundation, or any other organization or person for demonstration and incidental costs." [/font]
[font=Arial, Helvetica][ED. NOTE: The next sections cite and review certain IRS Code Sections, Regulations, and Rulings relating to various of the above expenses. In one case, a vehicle owner driving for his church was not permitted deduction of the full fair rental value of his personal automobile and airplane because:... ] [/font]
[font=Arial, Helvetica]"...the vehicles remained under the taxpayer's control at all times. A deduction for depreciation was also denied because depreciation is not considered a payment. The court further denied a deduction for insurance premiums and the cost of repairs because the church was not the sole beneficiary of the insurance, and the repairs were not shown to have been caused by the use of the vehicles for solely charitable purposes. The court, however, held that the taxpayer was entitled to a deduction for out-of-pocket expenses including unreimbursed expenses for gasoline, oil, and pilot and license registration fees.[/font]