Charity Car Washing. Building Community Goodwill While Watching Your Bottom Line Grow. Community Support. City Manager Environmental Compliance Officer Delta County School District Redeemer Lutheran Church. City Support. July 11, 2002 Lorie Cady Cruisin’ Clean Car Wash 153 Main St.
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Building Community Goodwill
Watching Your Bottom Line Grow.
July 11, 2002
Cruisin’ Clean Car Wash
153 Main St.
Delta, CO 81416
I would like to take the opportunity to thank you for your efforts and involvement in our community through your organization related to car wash fund raisers. Your sensitivity to the environment is only a single component to this success. From the standpoint of community, “Cruisin’ Clean Car Wash” has allowed numerous youth groups the ability to successfully raise funds without the traditional methods of door to door solicitation from our business community. As a business owner I am sure you have been subject to the seemingly day-to-day requests for assistance to help one organization after another to meet a financial goal. Your program has had great success in assisting while taking the pressure off our other businesses throughout the community. Your program also provides an atmosphere on our Main Street that characterizes what our community is about, commitment to our youth, home town family spirit, and a safe and energetic quality of life.
On behalf of the City of Delta we thank you and wish you continued success.
City of Delta
Dear Cruisin’ Clean Car Wash,
Thank you for helping various fund raising organizations operate in an “Environmentally Smart” manner. Too often, these well-meaning organizations hurt the environment and may unknowingly be breaking the law. Due to recent enforcement of federal stormwater regulations, the City of Delta has had to order legitimate charities to cease and desist their parking lot or street-side washing activities because soap, oil, grease, and other contaminants were being washed into the curb and conveyed to our ditches and rivers through city owned drains and discharge points for which we are responsible. Thanks to thoughtful and knowledgeable car wash operators like you, pollutants can be partially removed at the car wash and receive full treatment at our wastewater plant before being discharge back into our important waterways. Now due to your efforts fund raising groups have the option to use great facilities in a high profile area where many were going to wash their vehicle anyway.
Your efforts have shown respect for our water resources and have cut down on the need for enforcement actions. Thanks again.
David SmithEnvironmental Compliance OfficerCity of Delta
Tiny Treasures Preschool
Redeemer Lutheran Church
1000 Pioneer Road
Delta, Colorado 81416
Thanks to the generosity of Mocady Car Wash, Tiny Treasures Preschool at Redeemer Lutheran Church in Delta, Colorado, was able to purchase playground equipment. Since the preschool opened in March 2001, fundraisers are very important to get needed equipment. We certainly appreciate the efforts of Mocady Car Wash in helping us achieve this goal. Preschoolers as well as church members helped sell carwash tokenotes, so the fundraiser was a huge success. We plan to sell tokenotes again since it was so effortless and very successful.
The staff at Tiny Treasures Preschool
Redeemer Lutheran Board of Education
Delta Christian Church
Redeemer Lutheran Church
Delta United Pentecostal
Saint Michael's Boy’s Club
Assembly of God Youth
Calvary Baptist Youth
Gunnison Valley Church of the Nazarene
First Baptist AWANA Club
First Baptist Youth
Spanish Assembly of God Youth
Sports Teams ($6,035)
Babe Ruth Baseball
Calhoun Outfitters Baseball
Delta Sweet Cleats
Delta Karate League
Grand Mesa Bambinos
Delta Youth Football
Colorado Special Olympics
School groups ($14,186)
Thunder Mountain Christian Academy
Delta High School
Tech Student Association
Starmakers (Show Choir)
Cedaredge High School
Delta Middle School
Other Groups ($2,810)
Big Sky 4-H
Boy Scout Troop 479
American Family Insurance
Jeffery Henion, CPA
Jeffery Henion – Public Accountant
(Enrolled to practice before the IRS)
231 Grand Ave.; P O Box 1029 Paonia, CO 81428
(970) 527-2350, Fax (970) 527-6191
Delta, CO 81416
Dear Lorie, I have researched your question regarding a deduction (as a charitable contribution) for the value of car washes that have been donated to local charitable organizations and have found that they are not deductible as a charitable contribution. The reasoning is that you can not take a deduction for something you have in fact never paid, have not recognized as income or there are no actual out of pocket expenses (the actual expense of the car wash is deducted as part of cost of goods sold, see later documentation).
Section 42.8. CONTRIBUTIONS OF SERVICES AND UNREIMBURSED EXPENSES
A taxpayer is not entitled to deduct the value of the taxpayer’s time or services contributed to a charity. Reg. Section 1.170A-1(g). Since the taxpayer does not recognize the value of the services contributed to a qualified charitable organization as income, to allow a deduction under such circumstances would provide an unwarranted benefit to the taxpayer.
SECTION 1.170A-1. CHARITABLE, ETC., CONTRIBUTIONS AND GIFTS; ALLOWANCE OF DEDUCTION.
Any costs and expenses pertaining to the contributed property which are incurred in the year of contribution and would, under the method of accounting used, be properly reflected in the cost of goods sold for such year are to be treated as part of the costs of goods sold for such year.