Confederate Secretary of War: Negroes Can’t be Soldiers… Unless They Can Pass for White
Posted on January 24, 2011 by lunchcountersitin
During the Civil War, it was generally understood in the Confederacy that negroes – “blacks” – would not or could not be used as soldiers. However, a question arose in 1863: what about using mixed-race people for soldiers?
Mobile, Alabama, along with New Orleans and Charleston, were Confederate cities with a sizable mixed-race population. Mixed-race people in the southern portions of Louisiana and Alabama were often called creoles or black creoles. Many of them were so light that they could pass for white, and often had much more in common with their white cousins than with their black cousins. Importantly, many of these creoles wanted to serve in the armed forces of the Confederate States of America (CSA).
This led Dabney H. Maury, a CSA Major-General, to formally request that creoles be used as soldiers in the CSA armed forces. This is his request, followed by the answer he got from the Confederate government:
HEADQUARTERS DEPARTMENT OF THE GULF,
Mobile, Ala., November 7, 1863.
General SAMUEL COOPER,
Adjt. and Insp. Gen., C.S. Army, Richmond, Va.:
GENERAL: I again call your attention to my request to accept into the Confederate service the company of creoles of Mobile, because I think that perhaps the War Department is not exactly informed about the people I have reference to. When Spain ceded this territory to the United States in 1803, the creoles were guaranteed all the immunities and privileges of the citizens of the United States, and have continued to enjoy them up to this time. They have, many of them, negro blood in the degree which disqualifies other persons of negro race from the rights of citizens, but they do not stand here on the footing of negroes. They are very anxious to enter the Confederate service, and I propose to make heavy artillerists of them, for which they will be admirably qualified. Please let me hear at your earliest convenience if I may have them enrolled in a company, or in companies if I can find enough of them to make more than one company.
I am, general, very respectfully, your obedient servant,
DABNEY H. MAURY,
Major-General.
[First indorsement.]
ADJUTANT AND INSPECTOR GENERAL’S OFFICE,
November 20, 1863.
Respectfully submitted to the Secretary of War. An application to have a company of creoles at Mobile accepted into Confederate service.
By order, &c.:
JOHN W. RIELY,
Captain and Assistant Adjutant-General.
[Second indorsement.]
[NOVEMBER] 24, 1863.
Our position with the North and before the world will not allow the employment as armed soldiers of negroes.If these creoles can be naturally and properly discriminated from negroes, the authority may be considered as conferred; otherwise not, unless you can enlist them as “navvies” (to use the English term) or for subordinate working purposes.
J. A. S.,
Secretary.
Source: Official Records of the Rebellion, series 4, volume 2, page 941
The J. A. S in the above is CSA Secretary of War James Seddon. Seddon is asked: can we use freemen as soldiers? Seddon’s reply: no… unless they can pass for white (which many creoles could do).
I guess this is the Confederate version of don’t ask, don’t tell.
But just as gays were denied participation in the military under the don’t ask, don’t tell rules, so too were mixed race people denied under Confederate policy. One has to wonder how the creoles, who were willing to risk their lives in service to their nation, felt after being reminded of their “place” in Confederate society.
Tuesday, April 9, 2013
Sunday, April 7, 2013
Great American History Civil War Religious Revivals
Religious Revival in Civil War Armies
by Gordon Leidner of Great American History
During the American Civil War, several significant spiritual revivals took place in both the northern and southern armies. This web page discusses religion during the Civil War, provides a few anecdotes about religious activities, and lists resources for further reading.
Before the Revivals
The early months of the American Civil War saw the assembly of armies that consisted of thousands of young men that had never before been away from home. Army chaplains complained that “seductive influences of sin” and “legions of devils” infested the camps. Among the sins were “spiritous liquors,” card playing, gambling, and profanity. Early in the war, one Confederate soldier said that “if the South is overthrown, the epitaph should be ‘died of whiskey.’”
Abraham Lincoln recognized the value of religion as a stabilizing force in the Union army, and did all within his power to provide for organized spiritual guidance to soldiers. On May 4, 1861, he ordered all regimental commanders to appoint chaplains for their units. The Chaplain was expected to be an ordained minister of a Christian denomination, and was to receive an officer's salary (initially $1,700 per year, later cut to $1,200). Lincoln also provided as much support as he could to the United States Christian Commission, an inter-denominational organization that was dedicated primarily to the spreading of the Gospel in the Union armies.
Unfortunately for the southern soldiers, Jefferson Davis and his administration put less value on the establishment of army chaplains and evangelistic activities within the army. There was no corresponding effort to assure that every regiment had a chaplain, and those that were appointed received a salary initially of $1,020 per year, which was soon reduced to $600. Although the salary was later increased to $960, few Confederate army chaplains were ever fully supported by the Confederate authorities. The Confederate government was more anxious to have “fighting men” than “preaching men.”
Southern Christian leaders, usually via their respective denominational organizations, made earnest efforts to provide the soldiers with Bibles, New Testaments, and religious tracts. Those chaplains and religious leaders that lived with the soldiers sent out a constant stream of letters to their home churches and church leadership, begging them to send “our best men--holy men” to assist in evangelizing and ministering to the troops. Although the South had few facilities for printing its own Bibles, southern Christian leaders put forward supreme efforts to acquire Bibles and tracts for their soldiers. British and even some northern Bible societies responded generously.
Northern soldiers were fortunate in that northern Christian leaders were better organized and more willing to ignore their denominational differences from the very start. With the support of both the Lincoln administration and the War Department, they organized the U.S. Christian Commission--a civilian "army" of men and women that lived in or near the army camps, passing out religious tracts and Testaments, organizing worship services, acting as nurses in the hospitals, and doing their best to spread the Gospel.
A Great Movement of the Holy Spirit
Although the Davis administration was not as supportive of organized religion as it could have been, many of the Confederate military leaders were superb. Of particular note are generals Robert E. Lee, T. J. "Stonewall" Jackson, and Leonidas Polk. Lee and Jackson did all within their power to encourage the spreading of the Gospel in the Army of Northern Virginia. Jackson himself encouraged the troops to keep the Sabbath holy and attend worship services. He would usually try to avoid battle on the Sabbath, or, if not possible to do so, would try to set aside a subsequent day of rest. Jackson was frequently seen in prayer--both before and during battle. He always acknowledged God as the author of his military victories
Similarly, Union General George B. McClellan decreed that the North’s “holy cause” justified divine services every Sunday morning that military necessity would allow. Union General Oliver O. Howard, commonly referred to as “the Christian General,” would himself preach to the troops when a regular chaplain or minister was not available. In the West, Union General William Rosecrans, a devout Catholic, made it a policy to never fight on Sundays. Even during the battle of Stone’s River, after fighting a desperate battle all day on Saturday, he rested his army on Sunday before re-engaging the enemy on Monday. God evidently honored Rosecran’s faithfulness, as the Confederate army retreated.
Although revivals took place throughout the war, it was during the late Fall of 1863 through the Spring and Summer of 1864 that what was subsequently called the “Great Revival” occurred. Although this event is best documented for Lee’s Army of Northern Virginia, it actually took place in both northern and southern armies in both the Virginia and the Tennessee theatres of the war.
According to J. William Jones, Confederate Chaplain and author of one of the best documentaries of the Great Revival, virtually every Confederate brigade was affected--and approximately ten percent of the soldiers in the Army of Northern Virginia accepted Christ. Night after night troops participated in prayer meetings, worshipped, and listened to ministers proclaim the good news. Virtually every gathering ended with soldiers coming forward to accept Christ or receive prayer. When a pond or river was nearby, the soldiers would frequently step forward for baptisms--regardless of how cold the weather was.
During the revival, Jones told of how Confederate soldiers would form “reading clubs,” in which soldiers would pass around a well-worn Bible, sharing the Gospel. Always hungry for scarce Testaments and religious tracts, the soldiers would see Jones approaching camp and cry out “Yonder comes the Bible and Tract man!” and run up to him and beg for Bibles and Testaments “as if they were gold guineas for free distribution.” Jones would quickly exhaust his supply of reading material, and sadly have to turn away most of the men. “I have never seen more diligent Bible-readers than we had in the Army of Northern Virginia.”
U. S. Christian Commission records show that similar events were happening in the North’s principle eastern army, the Army of the Potomac, at the same time. Brigade chapels were so full that many men were frequently turned away. One Union general wrote that he had never seen “a better state of feeling in religious matters” in the Army of Potomac.
In the Fall and Winter of 1863, the Union army in Chattanooga, Tennessee had been besieged by a strong Confederate force, strongly entrenched in the mountains around the city. The Union soldiers were deeply affected by the revival, and many attributed their surprising victory over the Confederates as “a visible interposition of God.” Soon after their victory at Chattanooga, the Union troops were pursuing their enemy as they retreated towards Atlanta. The fires of revival continued for the Union troops in Ringgold, Georgia, where hundreds of men were baptized in Chickamauga Creek.
The Confederate’s Army of the Tennessee, retreating towards Atlanta, had also experienced the fires of the Great Revival. During their retreat from Dalton, Georgia, Rev. C. W. Miller tells of a Confederate brigade called together for worship in a field. They read the Bible aloud, sang a song of praise, and began to pray. While one of the soldiers was praying aloud, and his comrades were kneeling in silence, they all heard the distant report of artillery and were soon greeted with the burst of a 32-pound cannon shell overhead. More shells shrieked towards them, and shrapnel fell nearby, but the men continued their prayers as if there was no danger. Finally the chaplain pronounced the benediction and everyone calmly sought cover.
Surprisingly, the revivals continued with Sherman’s troops as they marched across Georgia and through the Carolinas. When the soldiers stopped for the night, they frequently assembled in local churches and worshipped.
The Fruit of the Spirit
It is estimated that over 100,000 Confederate and somewhere between 100,000 and 200,000 Union troops accepted Christ during the Civil War--roughly ten percent of the men engaged. There are many accounts of the change that took place in the men, both during the war and afterwards, as a result of the many revivals and movement of the Holy Spirit.
One chaplain recounted the sight of changed hearts at Chinbarazo hospital in Richmond, Virginia: “No sight could be more touching than to stand near the chapel and see the wounded and the pale convalescents hobbling and creeping to the place of worship at the sound of the bell.”
A Floridian by the name of Major P. B. Bird, when mortally wounded in the trenches of Richmond near the end of the war, considered his relationship with the Lord and said “But for leaving my wife and children, I should not feel sad at the prospect of dying. There is no cloud between God and me now.”
Soldiers often talked of their mothers. During one prayer meeting, a young soldier cried aloud “O that my mother were here!” When asked why he wanted to see his mother, he replied “Because she has so long been praying for me, and now I have found the Saviour.” Another wounded Christian soldier asked a friend to “Tell my mother that I read my Testament and put all my trust in the Lord....I am not afraid to die.”
J. W. Jones, travelling through the South after the war, spied a crippled veteran working in a field, guiding a plow with his one good arm. Recognizing him as a man he had known in the war, he stopped to talk to him and provide some encouragement. This particular young man had left college and a promising career when the war broke out, had been wounded in battle, and was baptized by Jones during the war. Jones says “to see him thus, then, his hopes blighted, his fortune wrecked, and his body maimed for life, deeply touched my heart....I shall never forget how the noble fellow, straightening himself up, replied, with a proud smile: ‘Oh, Brother Jones, that is all right. I thank God that I have one arm left and an opportunity to use it for the support of those I love.’”
Such is the story of one changed heart. It is typical of many men that lived through our nation’s greatest conflict, and met the Lord Jesus Christ along the way.
For Further Reading
1. Christ in the Camp by J. William Jones, D. D.
2. A Shield and Hiding Place: The Religious Life of the Civil War Armiesby Gardiner H. Shattuck, Jr.
3. The United States Christian Commission in the Civil War by Joseph O. Henry.
4. A Narrative of the Great Revival Which Prevailed in the Southern Armies During the Late Civil War by William W. Bennett.Order Jones's Christ in the Camp Now
Tuesday, March 26, 2013
So what was the name of the American Civil War?
There has been some false information and myth being spread about the US Congress recognizing the Civil War as the official title of The War Between the States and thereby recognizing the Confederacy as a government. It is bunk. Here is what is being said and the truth below. The MYTH;
On March 2ed 1928 the United States Senate issued the following joint Resolution #41 “A war was waged between 1861-1865 between TWO organized governments. The United States of America and the Confederate States of America. These were the official titles of the contending parties. It was NOT a Civil War as it was not fought between two parties within the same government.
It was NOT a war of secession, for the Southern States seceded without a thought of war. The right of a state to secede had never been questioned. It was not a War of Rebellion, for sovereign, independent states, co-equal, CANNOT REBEL against each other. It was the War Between the States, because 22 nonseceding states made war on 11 seceding states to force them back into the United States. It was not until after the surrender of 1865 that secession was decided to be unconstitutional.” As for it being finalized in the Constitution as unconstitutional, that is true for the rest....
NOW forThe FACT:
What actually occurred was that Congress in 1928 passed a joint resolution concerning a wartime claim by Nevada against the United States. The resolution referred to the conflict as the ‘War Between the States’ in explaining the context of the claim. (The resolution’s sponsor called it the “Civil War” in his remarks on the Senate floor.) Even the United Daughters of the Confederacy & The Sons of Confederate Veterans official history noted that this resolution did not constitute official recognition.
On March 2ed 1928 the United States Senate issued the following joint Resolution #41 “A war was waged between 1861-1865 between TWO organized governments. The United States of America and the Confederate States of America. These were the official titles of the contending parties. It was NOT a Civil War as it was not fought between two parties within the same government.
It was NOT a war of secession, for the Southern States seceded without a thought of war. The right of a state to secede had never been questioned. It was not a War of Rebellion, for sovereign, independent states, co-equal, CANNOT REBEL against each other. It was the War Between the States, because 22 nonseceding states made war on 11 seceding states to force them back into the United States. It was not until after the surrender of 1865 that secession was decided to be unconstitutional.” As for it being finalized in the Constitution as unconstitutional, that is true for the rest....
NOW forThe FACT:
What actually occurred was that Congress in 1928 passed a joint resolution concerning a wartime claim by Nevada against the United States. The resolution referred to the conflict as the ‘War Between the States’ in explaining the context of the claim. (The resolution’s sponsor called it the “Civil War” in his remarks on the Senate floor.) Even the United Daughters of the Confederacy & The Sons of Confederate Veterans official history noted that this resolution did not constitute official recognition.
Sunday, March 3, 2013
IRS and Civil War re-enactingtax time
Greetings,
IRS TIPS from Camp Chase
As you are all aware, our civil war activities can become expensive. Fortunately, they fall under the heading of out-of-pocket expenses while performing volunteer work. This means a larger percentage of
these expenses can be deducted on your tax return under Charitable Contributions if you itemize. This article will explain which expenses are deductible and provide examples for you to use in preparing your tax return.
I. Qualifying Organizations
Most organizations can tell you if they are a qualified
organization. The following are qualified organizations.
A. Churches or other religious organizations.
B. Nonprofit charitable organizations such as Salvation Army, Red
Cross, CARE, Goodwill Industries and United Way
C. Nonprofit hospitals and medical research organizations.
D. Public parks and recreation facilities.
E. Veteran groups
F. Organizations operated for education, scientific or literary
purposes or for civil defense or the protection of children or
animals, and nonprofit museums. This would include Reenactment
groups that have been certified as non-profit by the IRS.
II. Volunteer Work
Out of Pocket Expenses
Reasonable out-of-pocket expenses incurred when rendering volunteer services to charitable organizations are deductible. However, you may not deduct the value of your time or services. Some of the out- of-pocket costs are limited below.
A. Uniforms and Clothing
You may deduct the cost and upkeep of uniform that you must wear while performing donated services for a charitable organization if they are not suitable for everyday use.
Example 1: You buy a civil war uniform or dress to wear while performing work for civil war events. The cost of the uniform or dress is deductible as a charitable contribution.
Example 2: You buy $45 worth of material to have a civil war uniform or dress made to wear while performing at civil war events. You pay a seamstress $60 to make the uniform or dress. You may deduct the $45 cost of the material plus the $60 labor of the seamstress.
Example 3: You buy $45 worth of material to have a civil war uniform or dress made to wear while performing volunteer services. You make the uniform or dress yourself. You can deduct the $45 of the cost of the material, however, you cannot deduct the value of your time.
Example 4: You buy a pair of $55 earrings to wear while performing volunteer services. Since they are suitable for everyday wear, they are not deductible.
Example 5: You take your civil war uniform or dress to the cleaners to have it cleaned. Since this is required for the maintenance of the outfit, it is deductible.
B. Equipment and Supplies
Equipment and supplies used performing services for charitable organizations are deductible.
Example 1: You buy a civil war tent to use in your impression while performing living history events for the park service. Since this equipment is used while performing services, it is deductible.
Example 2: You buy a three piece fire set to cook on while performing volunteer services. Since this is equipment used in your volunteer work, it is deductible.
C. Car Expenses
You can deduct the cost of gas and oil that are directly related to the use of your car in giving volunteer services to a charitable organizations. You may not deduct general repair and maintenance expenses, depreciation, or insurance. If you do not want to deduct your actual expenses, you may use a standard rate of 12 cents per mile (1990 rate – this is one area you need to monitor for changes). You may deduct parking fees and tolls whether you use actual expenses or the standard rate.
Example 1: You travel out of state to volunteer for a civil war event. You save your actual gas receipts which amounted to $48. You can deduct the gas you spend as an out-of-pocket expense.
Example 2: You travel out of state to a civil war event to perform volunteer services. Your odometer read 54,500 at the start of the trip. When you returned it read 55,000. You have traveled 1,000 miles at 12 cents a mile = $120 that you may deduct as an out-of- pocket expense.
Note: When you use the standard mile rate, you must maintain written evidence of your travel.
Example 3: While attending a living history event you had to pay $3 a day parking. You may deduct the cost of parking if you use actual receipts or the standard mile rate.
Example 4: While going to Perryville, Ky. to perform in the reenactment, you had to pay $1.25 toll fare. You can deduct the toll as an out-of-pocket expense if you use actual receipts or the standard mile rate.
Example 5: You take the bus to go to a living history event to perform some volunteer services. You may deduct the cost of public transportation while performing charitable volunteer work.
Example 6: Your car breaks down while returning from a civil war reenactment. It cost $250 to repair. Since this is a general repair, you cannot take this an out-of-pocket expense.
D. Travel
You may claim an out-of-pocket expense while performing volunteer services for travel expenses while you are away from home. Deductible travel expenses include:
1. Air, rail and bus transportation
2. Out-of-pocket expenses for your car.
3. Taxi fares or other cost of transportation between the airport or station to your hotel
4. Lodging costs
5. 80% of the cost of meals (this is another area to watch for
changes)
II When Deductible
To deduct your out-of-pocket expenses, you must pay them in cash or other property before the close of your tax year. A check that you mail to an organization is considered delivered on the date you mail
it. If you charge the expense of your bank credit card, it is deductible in the year you make the charge.
IV Limitations
Out-of-pocket expenses you spend, as an individual, when performing volunteer services are subject to limitation. The total is limited to 50 percent of your adjusted gross income.
V How to Deduct
In order to deduct out-of-pocket volunteer expenses you must be able to itemize or use a Schedule A. Those of you whole filed the "short term" or Form 1040-EZ are not eligible to deduct those expenses.
VI Record Keeping
The importance of record keeping cannot be over-emphasized, as a review of tax court cases will attest. If you have out-of-pocket expenses when you donate your services, you must keep one of the following for each contribution you make.
A. A cancelled check.
B. A receipt showing the nature of the company, the date of the expenditure, and the amount.
C. Other reliable written records that include the above information. Records may be considered reliable if they are regularly kept or in the case of small donations, you have items such as buttons, tokens, or emblems.
VIII Miscellaneous
A. Unit Dues These are only deductible if the organization is both a corporation and has been granted tax-exempt status by the IRS.
Example: Sons of Confederate Veterans meets these criteria. The ERA does not meet these criteria.
B. Event Registration Fees
These fees are deductible only if the sponsoring organization is a qualifying organization as outlined in Section I above.
IX Incorporation and Tax-Exempt Status It is beyond the status of this article to cover these topics in any
detail, but the following remarks may be helpful. From an individual tax return standpoint, it is not necessary for your unit to be incorporated for you to qualify for the out-of- pocket charitable contributions that we have talked about in this document. However, there are some advantages to incorporation:
1. Limited Liability
The idea here is that only the entity (corporation) can be sued. In reality, suits against corporations also often include officers and employees of the corporation.
2. Obtaining Tax-Exempt Status
You must first incorporate by filing Articles of Incorporation and Bylaws through a State Probate Judge. Once incorporated, you can then apply to the IRS for tax-exempt status under 501 (3). Not that these are separate and distinct processes for which fees (over $100) are required. It is best to seek legal aid, or be prepared to navigate the "bureaucratic minefield" yourself.
3. Bulk Discounts
Corporations can pay for a bulk mail permit which entitles them to a 19 percent postal rate. Non-profit tax-exempt corporations can pay for a bulk mail permit which entitles them to an 11 cent postal rate. Not that you must have 200 or more identical pieces in a mailing to get the bulk rate.
You should consult IRS Publication 521, Charitable Contributions, every tax year to guide you in preparing this portion of our tax return. A version of this article was presented at the Seminar For the
Sixties in March 1991.
Caution:
The purposes of this article is to bring potential tax benefits to your attention. Tax laws are revised every year and each individual's tax situation is unique. Be advised to consult your own tax advisor before claiming any of the deductions describe
Brevet Captain. John R. Tucker Sr.
As you are all aware, our civil war activities can become expensive. Fortunately, they fall under the heading of out-of-pocket expenses while performing volunteer work. This means a larger percentage of
these expenses can be deducted on your tax return under Charitable Contributions if you itemize. This article will explain which expenses are deductible and provide examples for you to use in preparing your tax return.
I. Qualifying Organizations
Most organizations can tell you if they are a qualified
organization. The following are qualified organizations.
A. Churches or other religious organizations.
B. Nonprofit charitable organizations such as Salvation Army, Red
Cross, CARE, Goodwill Industries and United Way
C. Nonprofit hospitals and medical research organizations.
D. Public parks and recreation facilities.
E. Veteran groups
F. Organizations operated for education, scientific or literary
purposes or for civil defense or the protection of children or
animals, and nonprofit museums. This would include Reenactment
groups that have been certified as non-profit by the IRS.
II. Volunteer Work
Out of Pocket Expenses
Reasonable out-of-pocket expenses incurred when rendering volunteer services to charitable organizations are deductible. However, you may not deduct the value of your time or services. Some of the out- of-pocket costs are limited below.
A. Uniforms and Clothing
You may deduct the cost and upkeep of uniform that you must wear while performing donated services for a charitable organization if they are not suitable for everyday use.
Example 1: You buy a civil war uniform or dress to wear while performing work for civil war events. The cost of the uniform or dress is deductible as a charitable contribution.
Example 2: You buy $45 worth of material to have a civil war uniform or dress made to wear while performing at civil war events. You pay a seamstress $60 to make the uniform or dress. You may deduct the $45 cost of the material plus the $60 labor of the seamstress.
Example 3: You buy $45 worth of material to have a civil war uniform or dress made to wear while performing volunteer services. You make the uniform or dress yourself. You can deduct the $45 of the cost of the material, however, you cannot deduct the value of your time.
Example 4: You buy a pair of $55 earrings to wear while performing volunteer services. Since they are suitable for everyday wear, they are not deductible.
Example 5: You take your civil war uniform or dress to the cleaners to have it cleaned. Since this is required for the maintenance of the outfit, it is deductible.
B. Equipment and Supplies
Equipment and supplies used performing services for charitable organizations are deductible.
Example 1: You buy a civil war tent to use in your impression while performing living history events for the park service. Since this equipment is used while performing services, it is deductible.
Example 2: You buy a three piece fire set to cook on while performing volunteer services. Since this is equipment used in your volunteer work, it is deductible.
C. Car Expenses
You can deduct the cost of gas and oil that are directly related to the use of your car in giving volunteer services to a charitable organizations. You may not deduct general repair and maintenance expenses, depreciation, or insurance. If you do not want to deduct your actual expenses, you may use a standard rate of 12 cents per mile (1990 rate – this is one area you need to monitor for changes). You may deduct parking fees and tolls whether you use actual expenses or the standard rate.
Example 1: You travel out of state to volunteer for a civil war event. You save your actual gas receipts which amounted to $48. You can deduct the gas you spend as an out-of-pocket expense.
Example 2: You travel out of state to a civil war event to perform volunteer services. Your odometer read 54,500 at the start of the trip. When you returned it read 55,000. You have traveled 1,000 miles at 12 cents a mile = $120 that you may deduct as an out-of- pocket expense.
Note: When you use the standard mile rate, you must maintain written evidence of your travel.
Example 3: While attending a living history event you had to pay $3 a day parking. You may deduct the cost of parking if you use actual receipts or the standard mile rate.
Example 4: While going to Perryville, Ky. to perform in the reenactment, you had to pay $1.25 toll fare. You can deduct the toll as an out-of-pocket expense if you use actual receipts or the standard mile rate.
Example 5: You take the bus to go to a living history event to perform some volunteer services. You may deduct the cost of public transportation while performing charitable volunteer work.
Example 6: Your car breaks down while returning from a civil war reenactment. It cost $250 to repair. Since this is a general repair, you cannot take this an out-of-pocket expense.
D. Travel
You may claim an out-of-pocket expense while performing volunteer services for travel expenses while you are away from home. Deductible travel expenses include:
1. Air, rail and bus transportation
2. Out-of-pocket expenses for your car.
3. Taxi fares or other cost of transportation between the airport or station to your hotel
4. Lodging costs
5. 80% of the cost of meals (this is another area to watch for
changes)
II When Deductible
To deduct your out-of-pocket expenses, you must pay them in cash or other property before the close of your tax year. A check that you mail to an organization is considered delivered on the date you mail
it. If you charge the expense of your bank credit card, it is deductible in the year you make the charge.
IV Limitations
Out-of-pocket expenses you spend, as an individual, when performing volunteer services are subject to limitation. The total is limited to 50 percent of your adjusted gross income.
V How to Deduct
In order to deduct out-of-pocket volunteer expenses you must be able to itemize or use a Schedule A. Those of you whole filed the "short term" or Form 1040-EZ are not eligible to deduct those expenses.
VI Record Keeping
The importance of record keeping cannot be over-emphasized, as a review of tax court cases will attest. If you have out-of-pocket expenses when you donate your services, you must keep one of the following for each contribution you make.
A. A cancelled check.
B. A receipt showing the nature of the company, the date of the expenditure, and the amount.
C. Other reliable written records that include the above information. Records may be considered reliable if they are regularly kept or in the case of small donations, you have items such as buttons, tokens, or emblems.
VIII Miscellaneous
A. Unit Dues These are only deductible if the organization is both a corporation and has been granted tax-exempt status by the IRS.
Example: Sons of Confederate Veterans meets these criteria. The ERA does not meet these criteria.
B. Event Registration Fees
These fees are deductible only if the sponsoring organization is a qualifying organization as outlined in Section I above.
IX Incorporation and Tax-Exempt Status It is beyond the status of this article to cover these topics in any
detail, but the following remarks may be helpful. From an individual tax return standpoint, it is not necessary for your unit to be incorporated for you to qualify for the out-of- pocket charitable contributions that we have talked about in this document. However, there are some advantages to incorporation:
1. Limited Liability
The idea here is that only the entity (corporation) can be sued. In reality, suits against corporations also often include officers and employees of the corporation.
2. Obtaining Tax-Exempt Status
You must first incorporate by filing Articles of Incorporation and Bylaws through a State Probate Judge. Once incorporated, you can then apply to the IRS for tax-exempt status under 501 (3). Not that these are separate and distinct processes for which fees (over $100) are required. It is best to seek legal aid, or be prepared to navigate the "bureaucratic minefield" yourself.
3. Bulk Discounts
Corporations can pay for a bulk mail permit which entitles them to a 19 percent postal rate. Non-profit tax-exempt corporations can pay for a bulk mail permit which entitles them to an 11 cent postal rate. Not that you must have 200 or more identical pieces in a mailing to get the bulk rate.
You should consult IRS Publication 521, Charitable Contributions, every tax year to guide you in preparing this portion of our tax return. A version of this article was presented at the Seminar For the
Sixties in March 1991.
Caution:
The purposes of this article is to bring potential tax benefits to your attention. Tax laws are revised every year and each individual's tax situation is unique. Be advised to consult your own tax advisor before claiming any of the deductions describe
Brevet Captain. John R. Tucker Sr.
Judge Advocate, Virginia
Cavalry
Public Relations Director and Safety Officer, E.R.A.
Battlefields Foundation Museum of the Shenandoah Valley
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Presented by the Shenandoah Valley Battlefields Foundation
Shenandoah Valley Civil War Roundtable Meeting, Harrisonburg
Liberty University, Lynchburg
Star Fort, Winchester
Augusta County Historical Society's Spring Banquet, Stonewall Jackson Hotel and Conference Center, Staunton
Augusta Expo, Fishersville
Samuels Library and Battlefield Sites, Front Royal
McKinney Hall, Bridgewater College
Presented by the Shenandoah Valley Battlefields Foundation
The dark clouds of war returned to the Shenandoah Valley in 1863. 
March 3, 1863
March 11, 1863
March 14, 1863
March 25, 1863
Shenandoah Valley Battlefields Foundation | Post Office Box 897 | New Market | VA | 22844 |
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