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Old 03-18-2009, 07:20 PM   #1
KatinWA
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Is this a medical expense or charitable contribution?

I attended a medical conference for a chronic illness I have. The conference was put on by a non-profit 501c3 group. I am a dues paying member of the group, but also had to pay a fee to attend the conference and I had some travel expenses to attend the conference.

I plan to deduct my membership dues as a charitable expense.

I'm thinking that I can deduct the cost of the conference EITHER as a medical expense (including travel) OR as a charitable contribution (not including the travel) depending on which one gives me the better return.

Does that sound right?
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Old 03-19-2009, 02:54 PM   #2
clydewolf
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KatinWA,

I thought I was aggressive when it comes to deductions, you go even further.

Your membership dues to the organization are deductable only to the extent that the dues exceed any benefits/items (think magazines) you receive by paying the dues.

Because expenses for your general health even when you follow your doctor's advice are not deductable, I do not think you should deduct the cost of the conference or your travel expenses to the conference.

But if the conference organizers tell you there is a legitimate deduction amount, then you could use that amount specified as a charitable contribution. That deduction would not include travel and living costs.
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Old 03-19-2009, 04:31 PM   #3
KatinWA
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Clydewolf,

Can you explain further why you don't think I could deduct the cost of attending the conference?

Publication 502 says:
Medical Conferences
You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. The majority of the time spent at the conference must be spent attending sessions on medical information.

The cost of meals and lodging while attending the conference is not deductible as a medical expense.

I thought it would mean I could.

My initial question was whether it had to be counted as a medical expense or if it could instead count as a charitable deduction if that gave me the better return.

Do you really think I shouldn't include the conference fees/travel in medical expenses?
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Old 03-19-2009, 08:03 PM   #4
clydewolf
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KatinWA,

May I have Salsa on that?
You are right. After reading Pub 502, I would deduct the costs of the conference. but not the meals and lodging.

I looked in Pub 17 where medical expenses are defined as, "costs of diagnosis, cure, mitigation, treatment or prevention of disease, and the costs for treatments affecting any part or function of the body. They include the costs of equipment supplies and diagnostic devices needed for these purposes."

There are some other statements, but conferences is not listed in pub 17.

Take the deduction.
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