Membership Information

Tax Information

Civil Air Patrol is the United States Air Force Auxiliary, which means we are volunteers and do not get paid. And yes there is money involved, when it comes to Uniform purchases, uniform items, membership, activities, travel, supplies and etc. Do to that Civil Air Patrol is exempt from Federal Income Tax pursuant to a ruling under Section 501(c), (3), Internal Revenue Code. Its 501 (c), (3) federal tax-exempt status makes it eligible to receive donations. Those donations are deductible as charitable contributions on your IRS Form 1040. Example:

DUES: National, Region, Wing, Group and Squadron.

AIRCRAFT EXPENSE (USAF AUTHORIZED NON-REIMBURSABLE MISSIONS)

Corporate and personally owned aircraft expenses (allowable under Revenue Ruling 58-279) while participating in official flight activities, participating in official meetings, conferences, flight clinics, practice and actual search and rescue missions and cadet orientation rides. Out-of-pocket expenses for fuel, oil, maintenance and repair may be deducted if those expenses were incurred on authorized CAP flights under CAP Regulation 60-1 with flight releases and proper uniforms. Keep a good records, which includes copies of the CAP Form 99, flight release document. Out of pocket and unreimbursed expenses incurred in member-owned aircraft proficiency flights will be also deductible but keep good records. Members may not deduct pro-rata charges as depreciation and insurance costs. Member-Owned/Furnished Vehicle Operating: same as out-of-pocket for aircraft. May also deduct parking and tools.

AUTOMOBLE EXPENSES

While participating actively in meetings, out-of-town conferences, training exercises, practice and actual search and rescue missions, obtaining supplies, going to post-office, bank, printing, etc. Number of miles @ $00.14/mile

OUT-OF-POCKET (un-reimbursed)

Expenses incurred during out of town or overnight conferences, local and out of town meetings, training, inspections, training exercises, practice and actual search and rescue missions. Travel, registration, meals, lodging expenses are covered to attend National, Regional and Wing Conferences, Group and Squadron official activities.

CAP BOOKSTORE

Uniforms purchases, uniform items, cleaning and laundering also alterations, etc.

MISCELLANEOUS ITEMS

Purchase of office supplies, printing, aeronautical charts, miscellaneous flight equipment, educational materials, aircraft parts, radio equipment for exclusive use of CAP and Civil Defense, radio repairs, first aid equipment, etc.

NON-DEDUCTIBLE ITEMS

Damage to or loss of an aircraft or vehicle or other property used for CAP purposes; medical expenses incurred while on CAP activities; the value of personal services to CAP or other charitable organizations. The damage and medical expenses, however, may be deducted on other parts of the IRS Form 1040, but not as a donation to CAP.