All volunteers should complete the UCE Financial Contribution Form and return it to the Universal Chastity Education (UCE) office immediately upon return. This is very important and we ask your cooperation in completing the form promptly and accurately. We ask that you complete this form even if you are not a U.S. citizen as we need this data for our annual financial report.

The form serves two functions:

• It is an opportunity for you to collect all your receipts and other information regarding expenses incurred during your volunteer service. This is data that you will need for the Internal Revenue Service at tax time.
• It provides UCE with information for our files should the IRS ask us any questions about your participation. Since you complete this form after your return, it reflects the most accurate information available as to your dates of service, etc.

In addition, this data provides UCE with important information on the level of in-kind donations made by volunteers in behalf of the organization. This is a vital component of UCE's financial statements. You will be sent a letter confirming your participation in the program and acknowledging your contributions. Please keep this letter with your receipts for tax purposes.

Please note that the value of your time and services is not tax-deductible; nor are any personal expenses unrelated to your volunteer service.

If your spouse accompanied you, his/her trip can only be considered tax-deductible if he/she was involved in an activity related to the project. If your spouse or teenaged child intends to participate as a volunteer, we ask that he/she join UCE sign a release form and submit a volunteer report.

The "1986 Act" disallows any charitable deduction for traveling expenses, including meals and lodging, while away from home, unless there is no significant element of personal pleasure, recreation, or vacation in the travel under the Internal Revenue Code Section 170(k).

Only travel expenses of the taxpayer or a person associated with the taxpayer (e.g. a family member) are covered by this rule. It would not apply if the taxpayer pays for travel by third parties who are participants in the charitable activity. However, the disallowance rule would apply to any reciprocal arrangements. For example: if two unrelated parties pay each other's travel expenses, or members of a group contribute to a fund that pays for all of their travel expenses. To the extent there is any significant element of personal pleasure, recreation, or vacation, the disallowance rule would apply no matter whether the taxpayer pays the travel expenses directly or indirectly (through reimbursement by the charitable organization).

Under the "1993 Act", the amount of allowable deductions for meal or entertainment expenses is limited to 50% of the cost. It would also apply to any meals incurred while rendering charitable services away from home, therefore allowing the taxpayer to deduct only 50% of their meal expenses as a charitable deduction.

Volunteers are encouraged to consult their tax advisers regarding any specific questions.

Go to the UCE Contribution Form