Abstract
Some of you have heard or read some distorted news reports that the Aladdin Hotel is going to shut down. Not so. There is just one small legal conflict that has to do with the gambling casino only -not the hotel.
Fernando A. Perez, sales manager of the Las Vegas Convention/Visitors Authority said there is no chance the hotel will be closed. If the earth should open up and swallow the Aladdin, Mr. Perez guaranteed us 500 rooms and all of the convention conveniences on a minute's notice.
The Aladdin wants our business and in an extraordinary show of good faith has agreed to accept A.F.A. reservations without any money. You may send your reservation in early and pay for it when you actually arrive in Las Vegas.
We expect to have the biggest and best A.F.A. convention ever held. You can't go wrong on a deal like this so get your reservations in for the time of your life.
See you soon - in Vegas,
Jim Reid, A.F.A. Convention Chairman
CONVENTION EXPENSES
Members attending any A.F.A. Conventions and I or Board meetings should be aware that certain convention expenses may be tax deductible. This subject can be treated from several areas.
1. TRANSPORTATION: Whether a member travels by rail, commerical air, or drives his own vehicle to the convention, this travel expense is deductible. Ta.xi fare or limousine service to and from his home, as well as to and from the airport to his hotel is deductible. Necessary taxi fares required to carry out the business of the convention during sessions are also deductible.
2. HOUSING: The member's hotel, motel, inn, or lodging expense is deductible. In the event it is necessary to make long distance or local telephone calls in connection with convention business this expense is also deductible. Laundry and dry cleaning necessary to meet convention dress requirements, may be deducted, as well as all tips and grammes.
3. SUBSISTENCE: A member's food, consumed while attending a convention, is a tax deductible expense. If the meals are ordered at the convention site hotel they may be charged to the member's room number, which is very convenient. Should the member decide to eat out on the local economy, he should make a memorandum of record listing the amount of expense. An example: "Excelsior Restaurant, 8-1-80 dinner $12.00"
4. REGISTRATION: All conventions (other than commercial) require a registration fee. Normally this fee is paid
prior to the convention. It may be a full registration fee covering all activities or a panial fee covering limited events. In either case it is tax deductible.
5. GENERAL: A.F.A. is a non-profit organization. The foregoing tax deductible items would also apply to a Regional Convention or a Board meeting. Insignia and official publications of A.F.A. are deductible. Gifts, especially financial, to A.F.A are warmly received and are tax deductible. In closing the member should be reminded that claimed deductions should be supponed by paid receipts, cancelled checks, or memorandum of record for small items.
Please check with your tax accountant for specific questions relating to your situation, since one of the following tests must be met to qualify for the above deductions:
1.) You must be engaged in the bird business as a business, or
2.) You repon your bird hobby on your income tax return, or
3.) You are an A.F.A. volunteer worker, i.e. a delegate, state coordinator, officer, or committee worker, etc., or
4.) The educational benefits of attending the convention contribute to the funhering of your career.