Rev. Rul. 56-509

Advice has been requested regarding the deductibility for Federal income tax purposes of expenses incurred by civil defense volunteers in the performance of their duties.

The volunteers incur various expenses for which they are unreimbursed while performing their volunteer duties, such as traveling expenses to watch atomic bomb tests and expenses of attending state meetings in connection with civil defense matters.

Section 170 of the Internal Revenue Code of 1954 allows as a deduction any charitable contribution (as defined in subsection (c)) payment of which is made in the taxable year.

Subsection (c) defines the term `charitable contribution' as a contribution or gift to or for the use of `(1) A State, a Territory, a possession of the United States, or any political subdivision of any of the foregoing, or the United States or the District of Columbia, but only if the contribution or gift is made for exclusively public purposes. * * *'

In I.T. 3573, C.B. 1942-2, 109, it was held that contributions by individuals to the Civil Air Patrol formed in accordance with an executive order of the President were deductible from gross income for Federal income tax purposes. Similarly I.T. 3508, C.B. 1941-2, 106, held that contributions made to to civil defense committees formed in accordance with an executive order of the President were deductible.

The Federal Civil Defense Administration was established within the Office for Emergency Management by Executive Order 10186, 15 F.R. 8557, and was given further powers by the Civil Defense Act of 1950, 64 Stat. 1245, 50 U.S.C.App. 2271, the responsibility for the protection of life and property being vested primarily in the several States and their political subdivisions.

Accordingly, actual unreimbursed expenses incurred by civil defense volunteers in the performance of their volunteer duties, such as traveling expenses to watch atomic bomb tests, the expenses of attending state meetings of civil defense volunteers, or other expenses directly connected with and solely attributable to the rendition of such volunteer services, constitute contributions or gifts within the meaning of section 170 of the Internal Revenue Code of 1954 and are deductible in the manner and to the extent provided in such section. See Rev. Rul. 55-4, C.B. 1955-1, 291. As to situations where the cost of meals and other personal expenses are nondeductible, see Rev. Rul. 56-508, page 126, this Bulletin.