Annie,

I have done work as a consultant for dozens of not-for-profits.  I generally
invoice them for the government rate in effect at the time, which at the
moment is $.585.  As long as you do not pay over the government rate,
everyone comes out fine on their respective tax calculations.  The charity
rate is for individuals to take on their personal taxes if they are not
reimbursed.  Generally, it is not the rate that is paid to the
consultant/author/lecturer, or so forth.  However, any rate can be paid that
is mutually agreeable, from nothing to even rates over the standard IRS
rate, but the recipient may be liable for the excess above the rate as
taxable income (however, this is not your concern but theirs).  I have never
had a museum send me a 1099 for travel expenses, so unless you pay over the
IRS rate (and it exceeds $600 per year), I would imagine you do not need to
worry about that.  Hope this helps.

Marc

American Conservation Consortium, Ltd.
     4 Rockville Road
     Broad Brook, CT 06016
     www.conservator.com
     860-386-6058



*Collections Preservation Consultation
*Conservation Assessments & Surveys
*Environmental Monitoring & Low-Tech Control
*Moisture Management Solutions
*Collections in Historic Structures
*Collections Care Grant Preparation
*Conservation Treatment of:
     Furniture
     Painted Wood
     Horse-Drawn Vehicles
     Architectural Interiors



Marc A. Williams, President
     MS in Art Conservation, Winterthur Museum Program
     Former Chief Wooden Object Conservator, Smithsonian Institution
     Fellow, American Institute for Conservation (AIC)

  -----Original Message-----
  From: Museum discussion list [mailto:[log in to unmask]]On
Behalf Of Annie
  Sent: Thursday, December 18, 2008 4:44 PM
  To: [log in to unmask]
  Subject: [MUSEUM-L] Reimbursement for travel expenses


  Hello Listers,



  Our organization recently had an author travel by car to reach us for an
event.  We offered to reimburse him for his travel expenses, but we're not
sure what rate for the mileage we should pay.  Looking at the IRS website,
it would seem that standard rate is $.58/mi for businesses and $.14/mi for
charities (we're a 501c3).  I say that this is what he could deduct when
doing his taxes, not what we would pay him.  I wouldn't expect him to both
collect from us and deduct, but since we're paying, is it the same rate?
This is new terrain for us, so we'd be grateful for any guidance.



  Thanks!





  Annie Brogan

  Librarian



  Burlington County Historical Society

  451 High St.

  Burlington, NJ 08016

  (609) 386-4773

  www.burlingtoncountyhistoricalsociety.org



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