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Show SOUTH SALT LAKE NEWS Page 4 Tax Tips CONTRIBUTIONS Roland V. Wise, District Director, Internal Revenue Service for Utah announced today that tax deductible contributions can consist of cash or other property. They must be made to qualifying organizations such as the Heart Association, Red Cross, CARE, Boy Scouts, United Funds and Community Chests, churches, nonprofit schools and hospitals, and certain war veterans groups. Gifts to individuals cannot be deducted even though they are made to needy persons. Payments to churches, synagogues or other religious organizations in the form of dues, fees, pew rents or assessments are also deductible. Contributions, gifts or dues to civic leagues, social clubs, international organiza- tions, business leagues, labor anions or political parties are not deductible as charitable contributions. Payments to. charities for goods or services are not tax date the donation was made, a description of the property, when and how it was acquired, fair market value and other information detailed in the IRS publication. Publication 561, Valuation of Donated Property, which provides guidelines for claiming the fair market value of donated property, also is available without cost from IRS Offices. VOCATIONS for the future. Places and dates are as follows: Richfield High School. Richfield, March 16; Administration Bldg. Au- ditorium, Utah Technical lege at Salt Lake, 4600 S. Col- Red- wood Road, March 17; and Box Elder High School, Brigham City, March 18. Each meeting begins at 7:30 p.m. Thursday, March 19, 1970 HOMES DONT said Scharf S. Sumner, president of Western Savings and filled, said Mrs. Williamson, a native Minnesotan who is a Loan Company. However, it is too early to predict just how much money the new rates will draw. Robert E. Doidge, president of Pioneer Savings and Loan Association, reported that his association has not yet turned any home buyers away, but money is getting very tight and we are pleased with the new limits on Treasury Bills. Mr. Doidge also said the minimum investment should have been higher than $10,000. With more money to lend Utahs home building industry should prosper, said Gerald R. Christensen, League president. In 1969, despite tight money, homebuild-in- g showed an 8.6 per cent increase over 1968s in number of new dwelling units and a 6.8 per cent increase in total valua-on new homes, FEEL GUILTY former junior high social stu- dies teacher. Both the children of the employed and the mothers were satisfied with the amount of time their mothers spent with them, she stated. Mrs. Williamson mentioned that when working mothers returned from work, they usually made it a point to spend time with their children. She concluded that the attitude of the working mother toward her work influenced the scholastic achievement of her child. If children see their mother as happy with her employed position, they will respond in a positive manner and meet the scholastic challenge set before them, she said. non-employ- ed tion, according to the Bureau of Economic Research, University of Utah. The Head Start, director said percent of the questionnaires she mailed to , mothers were completed and returned, and about half of the mothers surveyed asked for the results of the study. Here was a chance for the mothers to find out if they really had to feel guilty about working, so I answered all requests, Mrs. Williamson said. And this was the greatest satisfaction of my thesis. 72 If youre a working mother who enjoys your work, thats what you should be doing, Mrs. Williamson said. The very worst mother is the one who doesnt work but wishes she were and doesnt like not working. Eventually Mrs. Williamson hopes to continue her study by surveying 500 children and This has been a fasand I want to study, cinating pursue it, she said. mothers. AN IMPORTANT ANNOUNCEMENT FROM THE EDUCATIONAL MOTIVATION SPECIALISTS deductible even though some organizations may imply they are. Where there is a purchase of goods or services from a charity or payment for admission to a show, banquet or charity ball, the taxpayer is receiving something of value. When admission is charged to attend a charitable event, only the part of the charge that exceeds the value of goods and services received may be deducted. For example, if a taxpayer pays $25 to attend a charity affair entitling him to dinner and entertainment worth $10. his tax deduction would be $15. This is true whether or not he went, since the right to attend is what counts. A taxpayer ma; not deduct expenses incurred while attending a church convention unless he is an official representative being a member of the church is not enough. If a taxpayer uses his automobile in performing donated services, he may deduct the actual cost of gas, oil, etc., used or he can use a standard rate of 5c per mile. Items such as depreciation and insurance are not deductible under either method. Under certain conditions, a taxpayer may deduct the costs e 12th of maintaining a or lower grade student in his home. The student must be there under a written agreement with a qualified organization and must not be the taxfull-tim- payers dependent or relative. He may be foreign or American. Publication 526, Income Tax Deductions for Contributions, is available free from IRS offices and explains limitations and other provisions relating to contributions. In general, deductions must be itemized and the total amount of contributions that can be deducted is limited to 20 percent of the taxpayers income. An additional 10 percent is allowed for donations to the U.S., state and local governments churches, certain schools, hospitals, and publicity supported organiza- tions. Taxpayers claiming deductions for donations of property valued at more than $200 must attach a statement to their tax returns giving the name and address of the organization, the Is your child doing poorly or failing in school now? Has he DROPPED OUT? EITHER PHYSICALLY OR PSYCHOLOGICALLY BECAUSE OF TOO MANY FAILURES? We may' be able to help restore his "will to want to" and his self - confidence through our Educational Motivation Program": A new and exciting way to achieve success through experiencing daily successes on our motivational automated teaching machines. 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