School librarian takes trip to South Africa

[schirallicpa]

Client is school librarian and takes trip to South Africa thru People to People. The trip included her touring various libraries and sharing with them how US libraries are managed. The trip did fulfill her 40 hours of professional ed credits. The trip cost her around $6500.

I'm thinking, perhaps an allocation of the cost, at best. But this trip wasn't really ordinary and necessary. Can someone give me their thoughts. thanks.

[kcjenkins]

If it was part of an education program, it might qualify as any other "continuing Education" expense. It's not about the amount as much as it is about how the trip is set up with the educational institution that I assume is involved, given that you said it qualified for CE credits.

[jainen]

>>this trip wasn't really ordinary and necessary<<

In my opinion, that's an extremely low standard--it seems obvious to me that visiting libraries is an appropriate thing for a librarian to do. But I'm not sure that's what happened here. Travel itself is not deductible as an education expense, and that's pretty much what the People-to-People programs are about. She got continuing education credit for chaperoning kids on the trip, not for researching libraries. And since People-to-People covers its leaders' costs, her $6500 must have been just personal costs not much related to the business purpose.

[ljwalters]

Was she paid a salary while on the trip. IF so than why wouldn't it be concidered a temporary job away from home which would qualify for the 2106 deductions.

Linda and buddy