Tax Court opines on numerous substantiation issues regarding business expenses.

Nonprofit and Church Legal Trends - Free Edition - May June 2007 (free edition)

In a recent case involving a sales professional, the Tax Court had a chance to rule on numerous issues of substantiation where business expenses are concerned. This is a key case, if for no other reason than that so many issues critical to how nonprofit organizations reimburse their employees are covered. These included expenses for the business use of their home, cell phone, Internet, equipment, automobile, hospitality, insurance, publications, telephone, and uniform cleaning. And the court’s statement on substantiating cell phone expenses could present nonprofit organizations with new and significant issues.