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Traveling evangelist cannot deduct travel expenses because...
Nonprofit and Church Legal Trends - Free Edition - January February 2007 (free edition)
Traveling evangelist cannot deduct travel expenses because he had no home from which to be away.
William Boyd, a licensed Pentecostal evangelist, travels full time with his wife, owning no permanent property. The IRS disallowed his traveling expenses, basing their decision on the Boyds’ failure to meet the criteria under section 162(a)(2). Since the Boyds have no permanent “home” from which to be away, the IRS determined that they could not truly be “away from home.”
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