The Board of Trustees is excited to bring a new program to member clubs of the AFTCA. This is a potential tax benefit to landowners that allows clubs to host trials on their land and use their facilities. During the 2019 annual meeting, the AFTCA Board of Trustees approved a new program to provide private landowners an In-kind Tax-deductible Contribution for the value of the preparation and use of their land and facilities for the purpose of conducting a field trial by a current AFTCA member club. We feel this program would be an additional benefit to those landowners who graciously let us use their land and facilities to conduct field trials for the benefit of our membership and appropriately recognize the time and cost in preparation for these trials. We believe this program will increase participation in our sport by creating new clubs with new energetic members hosting trials and increased incentive for the addition of new and challenging venues for the next generation of field trailers.
In order to apply for the in-kind tax-deductible contribution credit for the landowner where the trial is held, the Club Representative should fill out the PDF Request Form below. the form must be completed in its entirety and returned to Secretary Piper Huffman along with copies of the event’s Essential Data Forms. Once the application is approved by the Finance Committee Chairman, an In-kind Tax-deductible Contribution letter will be sent to the appropriate land owners. The deduction is calculated on the basis of the value for each day a field trial is held in the amount of $2,500 for the donation of the land and facilities to the host club. For example, if the trial is held 4 days, then the deduction letter would be issued for $10,000 (4 days multiplied by the $2,500 per day). If there is no more than one landowner, the club is responsible to provide the allocation between the land owners based on the value of their respective donation. Using the previous example, if there were two equal landowners, then each would receive a tax deduction letter for $5,000.
This is a tax deduction for land owners resulting from an in-kind tax-deductible contribution to a 501c3 organization. It is the responsibility of the recipient tax payer (landowner) and their tax consultant as to use of the in-kind tax-deductible contribution. If you have any questions about this program, contact your Regional Trustee or Secretary Piper Huffman.
Land Contribution Request Form
Mail or email (texting is not acceptable) the completed Land Contribution Request Form PDF and EDFs to:
2873 Whippoorwill Road
Michigan City, MS 38647