<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML><HEAD> <META http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.6000.16414" name=GENERATOR></HEAD> <BODY id=role_body style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Arial" bottomMargin=7 leftMargin=7 topMargin=7 rightMargin=7><FONT id=role_document face=Arial color=#000000 size=2> <DIV> <DIV><STRONG><EM>I</EM></STRONG></DIV> <DIV><STRONG><EM>  Jon </EM></STRONG></DIV> <DIV><STRONG><EM>  How bout donated teaching & preparation time?</EM></STRONG></DIV> <DIV><STRONG><EM>   Uh Huh Right!</EM></STRONG></DIV> <DIV><STRONG><EM>  Dale</EM></STRONG></DIV> <DIV> </DIV> <DIV> </DIV> <DIV> </DIV> <DIV><FONT style="BACKGROUND-COLOR: transparent" face=Arial color=#000000 size=2>As I understand the tax code on this topic is that all expenses: <BR>travel, lodging,<BR>enrollment are fully tax deductible on their appropriate lines on Sch C just as<BR>your PTG dues are deductible.<BR><BR>However, meal expenses are subject to the 50% reduction clause. SInce the<BR>Banquet ticket is included 'free' in the enrollment fee, don't worry, be happy.<BR>-- <BR><BR>Regards,<BR><BR>Jon Page</FONT></DIV></DIV> <DIV></DIV> <DIV> </DIV></FONT><BR><BR><BR><HR style="MARGIN-TOP: 10px">AOL now offers free email to everyone. Find out more about what's free from AOL at <A title="http://pr.atwola.com/promoclk/1615326657x4311227241x4298082137/aol?redir=http://www.aol.com" href="http://pr.atwola.com/promoclk/1615326657x4311227241x4298082137/aol?redir=http%3A%2F%2Fwww%2Eaol%2Ecom" target="_blank"><B>AOL.com</B></A>.</BODY></HTML>