Center for International Legal Studies
CILS Benefactors Inc.
is a tax-exempt public charity that has been established under section 501(c)3 of the United States Internal Revenue Code. Donations by United States taxpayers are tax deductible. CILS Benefactors Inc is a non-profit Colorado corporation, and it is registered as a public charity in the State of Colorado. It provides support to a wide variety of international programs organized by the Center for International Legal Studies, a non- profit entity based in Salzburg, Austria.
Teaching assignments are made through CILS Benefactors Inc. Thus, all reasonable and properly documented expenses related to your assignment at your host university are tax deductible (US participants).
Guidelines for Tax Deductible Expenses Relating to Teaching Assingments
The Internal Revenue Service will recognize reasonable and relevant costs incurred to facilitate your teaching assignment. Under the Guidelines for deduction of charitable contributions, reasonable and relevant does not include:
1. First class or business class air fare to reach the location of the assignment.
2. Air travel other than that necessary to reach the location of the assignment.
3. Air fare for spouse unless he or she was directly and actively involved in teaching at the host university.
4. Limousine and private driver services.
5. Private interpreter for social purposes.
6. Lodging in 5-star hotels en route to, at the location of, or return from the assignment.
7. Lodging for more than two days prior to and two days following the actual dates of teaching.
8. Social costs, such as tours, concerts, theater, spa, and similar activities.
9. Tourist travel within the host country prior to or following the assignment.
10. Monetary value for airline miles.
The above list is illustrative and not exhaustive.