Legal Authority for Youth Activity on a Range in New York

     Periodically it makes sense to review a complicated legal issue, if for no other reason as a refresher.  Operating a shooting range in New York is not for the faint of heart.  With all of the laws and regulations that may effect the successful operation of a facility, it is important to stay up to date on controlling laws.  Today we will discuss the legal authority authorizing youth activity on a range. 

      Below you will find a brief summary of the controlling law in New York State and a simple explanation of the same.  Feel free to contact us if you have any further questions regarding this matter.

     Section 265.20 of the New York State Penal controls exemptions to permit requirements and other legal preclusions from possessing a pistol, rifle or shotgun in New York State.   

     BLUF (Bottom-line up front):  There are special exceptions under New York State Law that allow youths (greater than 12 and less than 21 years old), to be educated, train and compete with firearms on properly organized range facility

  

Relevent New York State Statute Sections:

New York Penal Law § 265.20 Exemptions

a. Paragraph (h) of subdivision twenty-two of section 265.00 and sections 265.01, 265.01-a, subdivision one of section 265.01-b, 265.02, 265.03, 265.04, 265.05, 265.10, 265.11, 265.12, 265.13, 265.15, 265.36, 265.37 and 270.05 shall not apply to:

7.         Possession, at an indoor or outdoor shooting range for the purpose of loading and firing, of a rifle or shotgun, the propelling force of which is gunpowder by a person under sixteen years of age but not under twelve, under the immediate supervision, guidance and instruction of;

(a) a duly commissioned officer of the United States army, navy, air force, marine corps or coast guard, or of the national guard of the state of New York; or

(b) a duly qualified adult citizen of the United States who has been granted a certificate as an instructor in small arms practice issued by the United States army, navy, air force or marine corps, or by the adjutant general of this state, or by the national rifle association of America, a not-for-profit corporation duly organized under the laws of this state; or

(c) a parent, guardian, or a person over the age of eighteen designated in writing by such parent or guardian who shall have a certificate of qualification in responsible hunting, including safety, ethics, and landowner relations-hunter relations, issued or honored by the department of environmental conservation; or

(d) an agent of the department of environmental conservation appointed to conduct courses in responsible hunting practices pursuant to article eleven of the environmental conservation law.

7-a. Possession and use, at an indoor or outdoor pistol range located in or on premises owned or occupied by a duly incorporated organization organized for conservation purposes or to foster proficiency in small arms or at a target pistol shooting competition under the auspices of or approved by the national rifle association for the purpose of loading and firing the same, by a person duly licensed to possess a pistol or revolver pursuant to section 400.00 or 400.01 of this chapter of a pistol or revolver duly so licensed to another person who is present at the time.

7-b. Possession and use, at an indoor or outdoor pistol range located in or on premises owned or occupied by a duly incorporated organization organized for conservation purposes or to foster proficiency in small arms or at a target pistol shooting competition under the auspices of or approved by the national rifle association for the purpose of loading and firing the same, by a person who has applied for a license to possess a pistol or revolver and pre-license possession of same pursuant to section 400.00 or 400.01 of this chapter, who has not been previously denied a license, been previously convicted of a felony or serious offense, and who does not appear to be, or pose a threat to be, a danger to himself or to others, and who has been approved for possession and use herein in accordance with section 400.00 or 400.01 of this chapter;  provided however, that such possession shall be of a pistol or revolver duly licensed to and shall be used under the supervision, guidance and instruction of, a person specified in paragraph seven of this subdivision and provided further that such possession and use be within the jurisdiction of the licensing officer with whom the person has made application therefor or within the jurisdiction of the superintendent of state police in the case of a retired sworn member of the division of state police who has made an application pursuant to section 400.01 of this chapter.

7-c. Possession for the purpose of loading and firing, of a rifle, pistol or shotgun, the propelling force of which may be either air, compressed gas or springs, by a person under sixteen years of age but not under twelve, under the immediate supervision, guidance and instruction of:

(a) a duly commissioned officer of the United States army, navy, marine corps or coast guard, or of the national guard of the state of New York; or

(b) a duly qualified adult citizen of the United States who has been granted a certificate as an instructor in small arms practice issued by the United States army, navy or marine corps, or by the adjutant general of this state, or by the national rifle association of America, a not-for-profit corporation duly organized under the laws of this state; or

(c) a parent, guardian, or a person over the age of eighteen designated in writing by such parent or guardian who shall have a certificate of qualification in responsible hunting, including safety, ethics, and landowner relations-hunter relations, issued or honored by the department of environmental conservation.

7-d. Possession, at an indoor or outdoor shooting range for the purpose of loading and firing, of a rifle, pistol or shotgun, the propelling force of which may be either air, compressed gas or springs, by a person under twelve years of age, under the immediate supervision, guidance and instruction of:

(a) a duly commissioned officer of the United States army, navy, marine corps or coast guard, or of the national guard of the state of New York; or

(b) a duly qualified adult citizen of the United States who has been granted a certificate as an instructor in small arms practice issued by the United States army, navy or marine corps, or by the adjutant general of this state, or by the national rifle association of America, a not-for-profit corporation duly organized under the laws of this state; or

(c) a parent, guardian, or a person over the age of eighteen designated in writing by such parent or guardian who shall have a certificate of qualification in responsible hunting, including safety, ethics, and landowner relations-hunter relations, issued or honored by the department of environmental conservation.

7-e. Possession and use of a pistol or revolver, at an indoor or outdoor pistol range located in or on premises owned or occupied by a duly incorporated organization organized for conservation purposes or to foster proficiency in small arms or at a target pistol shooting competition under the auspices of or approved by an association or organization described in paragraph 7-a of this subdivision for the purpose of loading and firing the same by a person at least fourteen years of age but under the age of twenty-one who has not been previously convicted of a felony or serious offense, and who does not appear to be, or pose a threat to be, a danger to himself or to others;  provided however, that such possession shall be of a pistol or revolver duly licensed to and shall be used under the immediate supervision, guidance and instruction of, a person specified in paragraph seven of this subdivision.

Background & Analysis:

1.      Subdivision (a)(7) was repealed and re-enacted in 1985 with changes designed to ease the prohibition on juveniles firing a rifle or shotgun at a shooting range under supervision.  In essence, the enactment:

(1)   repealed the specification that the rifle be not more than twenty-two caliber rim fire;

(2)   permits possession of a shotgun as well as a rifle;

(3)   requires that the supervision be “immediate,” and

(4)   includes among eligible supervisors: a properly-trained parent, or guardian, or a person over the age of eighteen designated in writing by such parent or guardian.

2.      Subdivision (a)(7-a) (not involving youth but worthwhile to know), was added in 1978 to fill an alleged gap in the law as applied to those duly licensed to possess a firearm.  Its sponsors posed two possible scenarios which, it was claimed, would render an innocent party subject to conviction for illegally possessing a firearm. First, a licensed shooter in a pistol match finds that his gun is disabled. This provision would permit him to borrow someone else's gun to complete his firing. The second possible situation involves a gun licensee who is considering the purchase of another licensee's gun or one like it, but wishes to fire it before investing his money. Under the limited circumstances authorized by this subdivision, the licensee in both cases would be permitted to do so legally.

3.      Subdivision (a)(7-b) (not involving youth but worthwhile to know), was added in 1985 to parallel the provisions of subdivision (a)(7-a) for a person who is not licensed to possess a firearm, but who has applied for a license and in the interim has received authorization for “pre-license possession” pursuant to Penal Law § 400.00(3)(b).

4.      Subdivision (a)(7-c) and subdivision (a)(7-d) were added in 1996 to deal with the authorized possession of certain firearms by a person under 16 years of age but not under 12 (subdivision (a)(7-c)), or by a person under 12 years of age (subdivision (a)(7-d)), under the immediate supervision of those specified in the statute.

5.      Subdivision (a)(7-e) was added to offset the addition in the same legislation of a provision making 21 the minimum age for a license for a pistol or revolver. See Penal Law § 400.00(1). Thus, by this provision, a youth between 18 and 21 who meets the qualifications set forth in the statute can, under the limited circumstances provided for, possess and use the pistol or revolver.  In 2006, the statute was amended to reduce the age from 18 to 14 of those permitted to possess a pistol or revolver at a certain type of pistol range for practice or competition.

New York Pistol Permit Revocation Hearing Success

     We were pleased to learn that our recent efforts in Orleans County to reinstate a Pistol Permit proved successful.  The suspension of the Pistol Permit arose from a June incident in Orleans County involving our client legally possessing and carrying his handgun. 

     Our client observed two individuals being violently assaulted.  One victim was stabbed more than a dozen times.  The second victim had been beaten unconscious.     

     Our client displayed his handgun informed the perpetrators of his intent to use it if they did not cease their assaultive behavior.  When the perpetrators failed to heed these warnings, our client fired one shot into the air in a direction clear of obstructions.  The desired effect was achieved.  The assaults stopped and the perpetrators fled. 

     Unfortunately, responding police did very little to investigate and secure the identities and arrest of the perpetrators of these felony assaults.  Instead, most of the fact-finding energy was spent in investigating our client.  The investigation led to a request to the "Issuing Official" (in this case a County Court Judge) by the local police agency for the immediate suspension of our client's pistol permit pending a revocation hearing.  Today almost six months later, the felony assaults remain unsolved, the perpetrators remain at-large and our client has been without his handgun. The victims of the assaults are alive and our client’s Pistol Permit has been reinstated. 

     The tactic of firing a "warning shot"  is less than ideal.  In spite of the Vice-President telling us to fire a couple of warning shots at attackers during a home invasion, there is almost no rational circumstance that would justify firing a weapon with any intent other than stopping a threat.  In the scenario our client faced and under New York Law, he would have been legally justified in using deadly force against the perpetrators of the assaults.  He made a snap decision based upon the circumstances he faced and his own life experiences.  He chose not to justifiably kill someone that day.  

     The Court's in its well-reasoned decision to reinstate our client's pistol permit held:      

 

"The Court....finds that the discharge of the weapon on June 15, 2014, was a legitimate use of force to defend a third person; that there was no intent to harm anyone with the weapon; that no one, in fact, was so harmed; that there was no reasonable alternative other than to discharge the weapon. giving a warning shot: that the harm being done to the third person was deliberate, vicious and immediate. and was effectively stopped as a direct result of the warning shot."

 

 

 

 

 

    

 

Cell Phone & Electronic Device Use While Driving--Dangerous & Expensive

Under New York State law you cannot use a hand-held mobile telephone or send a text or an email while you drive. If you use a hand-held mobile telephone while you drive (except to call 911 or to contact medical, fire or police personnel about an emergency) or use a device to text or send email, you can receive a traffic ticket and be subject to a fine and a surcharge.

      Conviction of a cell phone use or texting violation will also result in points being added to your DMV driving record.  If you receive 11 points in an 18 month period, your driver license may be suspended. 

     Junior and probationary license holders take heed.  A violation of these sections will result in a mandatory 120-day suspension.  A second conviction in six months and you will be walking for a year.

Fines for violations committed between July 26, 2013 and October 31, 2014

Violation                                                                     Minimum         Maximum

First offense                                                                $50                  $150

Second offense within 18 months                              $50                  $200

Third or subsequent offense within 18 months          $50                  $400

The surcharge for all violations can be up to $93.

 

Fines for violations committed on or after November 1, 2014

Violation                                                                     Minimum         Maximum

First offense                                                                $50                  $200

Second offense within 18 months                              $50                  $250

Third or subsequent offense within 18 months          $50                  $450

The surcharge for all violations can be up to $93.

 Driver violation points

•                     for offenses committed between October 5, 2011 and May 31, 2013, this violation carries three driver violation points

•                     for offenses committed on or after June 1, 2013, this violation carries five driver violation points

 

Penalties for probationary and junior drivers with a Class DJ or MJ driver license or learner permit

     Effective November 1, 2014, the first conviction of a cell phone use or texting violation will result in a suspension of the driver license or permit for 120 days.

     A second conviction within six months of the restoration of the license or permit (after the 120 day suspension is terminated) will result in

•                     a revocation of at least one year of a probationary license, or

•                     revocation of at least one year for a Class DJ or MJ driver license or learner permit

 

Restrictions for Motor Carriers and Commercial Vehicle Drivers

Effective October 28, 2013

•                     a motor carrier must not allow or require their drivers to use cell phones or texting devices while driving

•                     a mobile telephone used by a person who operates a commercial motor vehicle shall not be deemed a "hands-free mobile telephone" when the driver presses more than a single button to dial or answer the phone

•                     a commercial vehicle driver is not allowed to make a phone call or use a texting device while the vehicle is temporarily stationary because of traffic, a traffic control device, or other momentary delays

•                     a commercial vehicle driver who holds a mobile telephone to, or in the immediate proximity of, his or her ear while the vehicle is temporarily stationary because of traffic, a traffic control device, or other momentary delays is also presumed to be engaged in a call

•                     a commercial vehicle driver who holds a portable electronic device in a conspicuous manner while the vehicle is temporarily stationary because of traffic, a traffic control device, or other momentary delays is presumed to be using the device

 

Stemming Drug Production in Afghainstan

In today's New York Times an op-ed piece titled "Afghanistan’s Unending Addiction" the editorial board discusses the US and international failures in pursuing any meaningful strategy to eliminate the production of illegal opium in Afghanistan.  This is something I was on the periphery of in 2005-2006 while mobilized and serving in Afghanistan. The solution always seemed very obvious to me, yet elusive to these decision-makers effecting policy. Too many times I sat in meetings with senior officials looking for a panacea that avoided risk of any sort, acceptable to the international community, accomplished in no more than a year (usual posting of senior officials in Afghanistan)  and could be done on the cheap. 

Reducing opium production in Afghanistan was a possibility in the last decade.  Early in the campaign a critical error by coalition leadership was to identify drug lords, al-Qaeda and the Taliban as a singular enemy. The approach resulted in these entities finding a common objective (opposing coalition forces in Afghanistan) rather than warring among themselves.   A more nuanced approach would have kept these groups from collaborating. Enemies with differing objectives are more manageable than an enemies with a single objective providing support to each other.

The coalition lacked the intestinal fortitude to complete the mission. The statement in the article is correct that focusing on the farmers rather than the other key players is and was a mistake. Farmers in Afghanistan are nothing more than sharecroppers committed through economic dependence and culture to the drug lords. Trying to put the Afghan government or NGO’s between the farmers and the drug lords is a doomed strategy. Stepping into the cycle of dependence for farmers and trying to create a new cultural paradigm failed time and again. Farmers remain dependent on the drug lord for everything.  Simply, if the farmer needs a roof for his house, the drug lord provides the material. If he needs medicine for his family the drug lord provides.  This is consistent with the tribal mentality of this culture. Citizens do not look to the government for solutions, they look only as far as their community and its leadership.  In the case of a poppy farmer, it is the drug lord.  Let's not try to derail this long-standing system. 

The real target of coalition efforts needs to be the drug lord. There has to be a real motivation to change their product (legal farming), stay within their successful business model and provide a level of potential profit at or near the levels they have become accustomed to. This of course cannot happen overnight. So during the transition period, the coalition nations could have spent the wasted billions on buying every bit of the produced inventory over a relatively short period of three or four years. During this period, alternative crops such as saffron and almonds could be substituted for current opium producing crops. Coalition nations can provide access to markets and legitimate distribution channels. Saffron is more expensive than opium, the hard cost of producing is almost the same without out the added expense and risk of the opium business. It legitimizes the drug lords, reduces their dependence on those promoting violence in Afghanistan and divides our enemies’ objectives and efforts. For those appalled that the international community would do business with the drug lords and ultimately legitimize their effort, let me remind you that this model has been used successfully around the world in the political arena, when groups that at one time were challenging the authority of a government were welcomed into the political process and legitimized.  If this is not enough to convince the producers to shift products, then the coalition of nations needs to make an offer that cannot be refused. That’s right, do it or die.  In most parts of the world the only universally understood motivation is believing that unmerciful force will be brought to bear for failure to comply.  Without the threat of and the commitment to use force, there cannot be a successful strategy. The transition can be peaceful, but the odds are there will one or more that will not comply.  They must be dealt with quickly, severely and definitively.

While there have been attempts to introduce such a product into production in Afghanistan, it is without the support, endorsement and participation of the largest agricultural entities (the drug lords) in Afghanistan.  If saffron production begins to compete or threatens opium production, the results could be tragic for those involved.

Change will occur in Afghanistan if the United States and the international community is willing to commit to all the elements of a power.

Major Changes in Estate Tax Rules in New York

New York State Estate Tax Alert -June, 2014

Major Changes in Estate Tax Rules

    Recent and significant changes in the New York Estate Tax rules passed by the New York State Legislature became effective as of April 1, 2014. This legislation is very complex and will require you to carefully review your Estate Tax planning.

The New York State Estate Tax:

     New York State no longer has an Estate Tax Exemption. As of April I, 2014, there is an 'exclusion' amount of $2,062,500 which is scheduled to increase each year by approximately $1 million until 2017 when the exclusion amount will be $5.25 million. As of January 1, 2019 the exclusion amount will match the Federal Exemption that year going forward.

For date of death as of;                                              New York State exclusion amount:

April 1, 2014 and before April 1, 2015                      $2,062,500

April 1, 2015 and before April 1, 2016                      $3,125,000

April 1, 2016 and before April 1, 2017                      $4,187,500

April 1, 2017 and before January 1, 2019                  $5,250,000

After January 1, 2019                                                $5,900,000 (projected)

     The most significant change in the law is that for estates in excess of 105% of the 'exclusion amount' there will be a New York State Estate Tax based on the entire gross estate. This is becoming known as the 'New York Estate Tax Cliff.' For example, assume you die on July 1, 2014 with an Estate valued at $2.17 million. The exclusion amount is $2,062,500 but the value of your Estate (in this example) is in excess of the 105% threshold so the entire $2.17 million is taxed. There is no exclusion, or any exemption applied. The formula to calculate the actual tax is complicated but the result is actually a higher tax than if this same Estate were subject to the prior New York exemption of $l million. The top tax rate remains 16%. 

Lifetime 'gifts' made within three (3) years of death:

     The value of any gifts made on or after April 1, 2014 and before January 1, 2019 (while the donor was a New York resident) will be 'clawed' back into the value of the gross Estate for New York State Estate Tax purposes.

Generation-Skipping Transfer Tax:

     New York has repealed the Generation Skipping Transfer Tax. 

The New York Estate Tax versus the Federal Estate Tax: The rules are vastly different. Many people have assumed New York has changed its rules to correlate to the Federal Estate Tax program but this is incorrect.  Among many important differences, New York continues to offer no 'portability' of any unused exclusion amount (there is no longer an exemption) after the first spouse dies.

     It is more imperative than ever for New York residents to carefully plan their Estates. Please contact our office to schedule a complimentary meeting to discuss how this new Legislation impacts your estate planning and what changes (if any) are appropriate.

Court Rules In Favor of Veterans - Historic Meeting Place To Remain On University Avenue

ROCHESTER, NY   May 6, 2014 – New York State Supreme Court Justice Thomas Stander today ruled in favor of the hundreds of veterans who gather routinely at the Monroe Voiture building with his decisions on four Article 78 proceedings brought against the veterans the City of Rochester and local developer Morgan Management by the George Eastman House.

Morgan Management will be renovating the 1923-built Voiture building, the last veteran’s post in the City of Rochester.  The building is located at 933 University Avenue adjacent to the Eastman House property.  Judge Stander’s ruling puts to rest an 18-month-old argument over use of the land.

“This is a great day for the more than a dozen veterans groups of Rochester who have come to call Monroe Voiture home,” Paul Ciminelli, an Army veteran and attorney for the veterans, said.  “Judge Stander essentially upheld the decisions of the City of Rochester Preservation Board and the City of Rochester Planning Commission, each of which had each carefully reviewed and approved plans for this project.”

In addition to renovation of the decrepit Voiture building, Morgan Management plans to build a luxury 99-unit apartment building on the site.

Joining the city Preservation Board in approving design compatibility of the project is the Landmark Society of Western New York, which had independently offered comments.    

            “This project was carefully designed to be sensitive to the preservation district guidelines,” noted Ciminelli. “For the veterans who deserve a safe and accessible place to meet, and for the community that demands high quality residential architecture, this project is an absolute win-win.”  

Editor’s Note:  For more information or images of the proposed project contact Paul V. Ciminelli, Esquire, Ciminelli & Ciminelli, Attorneys and Counselors at Law, PLLC, (585) 235-0980 x15, Paul.Ciminelli@CiminelliLaw.com

When Your Beneficiary is not a U.S. Citizen

Recently a very good friend and his wife came to me to update their wills and estate planning.  My friend’s wife is not a U.S. citizen.  One of their first questions involved whether or not a non-citizen could inherit property from an estate.  Very simply, if your spouse isn’t a United States citizen, some special legal rules may affect your estate planning. But for the most part, you can proceed just as if your spouse were a citizen.

     When it comes to the basic estate planning steps that just about everyone should take, it doesn’t matter whether or not you or your spouse are citizens. Both of you should:

• Make wills or living trusts to leave assets that you have in the U.S. 
• Name beneficiaries for your retirement accounts.
• Make durable powers of attorney for finances and for health care.

     One threshold question you may have is simply whether you can leave property to someone who isn’t a U.S. citizen. The answer is yes; non-citizens can inherit property just as citizens can. So when you make your will or living trust, or name beneficiaries for your retirement accounts or life insurance policies, there is no problem with naming your non-citizen spouse.

     Most people don’t need to worry about the federal gift and estate tax.  For deaths in 2014, only those who leave more than $5.34 million are potentially subject to Federal tax.  The threshold for New York State inheritance tax is one million dollars.

     The tax is imposed on transfers of property both during life and at death. The tax rate is the same in both circumstances. Under current law, everyone gets to transfer $5.34 million of property without paying any gift and estate tax. It isn’t collected until after someone’s death, when the value of all property that person gave away or left is totaled up.

     Assets left to a surviving spouse are not subject to federal estate tax, no matter how much they are worth—If the surviving spouse is a U.S. citizen. This rule is called the unlimited marital deduction. It is in addition to the individual exemption (currently $5.34 million) that everyone gets.

     The marital deduction, however, does not apply when the spouse who inherits isn’t a U.S. citizen, even if the spouse is a permanent U.S. resident. The federal government doesn’t want someone who isn’t a citizen to inherit a large amount of money, pay no estate tax, and then leave the country to return to his or her native land.

     Still, keep in mind you can leave assets worth up to the exempt amount (again, $5.34 million for deaths in 2014) to anyone, including your non-citizen spouse, without owing any federal estate tax. And if the non-citizen spouse dies first, assets left to the spouse who is a U.S. citizen do qualify for the unlimited marital deduction.

     If your spouse is a citizen, any gifts you give to him or her during your life are free of federal gift tax. If your spouse is not a U.S. citizen, however, the special tax-free treatment for spouses is limited to $143,000 a year (2014). This amount is indexed for inflation. That’s in addition to the $5.34 million you can give away or leave to anyone without owing federal gift/estate tax.

     If you have so much money that you are worried about estate tax, there are two main strategies to consider.  One involves becoming a citizen, the second involves establishing a specific type of trust.  In a later blog we will discuss the available options.

     So, if you are married to a non-U.S. citizen, make sure you let your attorney know, so in planning an accurate analysis can be done.

 

IRS Audits: 8 Triggers and Tips to Help You Survive

Ever wonder how the Internal Revenue Service selects which taxpayers to audit? Well, it isn't always a matter of chance. There are certain factors that can make your tax return stand out from the rest.

The IRS pays more attention to some returns than others, so it's important to understand the factors that may elevate the likelihood that auditors take an interest in your situation.  If you're audited, you may have to make additional payments for invalid deductions or expenses. It's easy to make mistakes when filing your taxes, so be sure to keep all your documentation in case you get audited.

Here are eight potential red flags that could trigger the scrutiny of the IRS — and tips to help you survive an audit.

1. High incomes. Your chance of being audited substantially increases once your income crosses $200,000, according to a recent IRS report on its enforcement activity.

2. Large itemized deductions. Deduct every penny you're entitled to — but realize that if your itemized tax deductions are bigger than the IRS' target range for people at your income level, your return may get a second look.

3. Home offices. You can only take a home office deduction if you meet all of the qualifications, including regularly and exclusively using part of your home as your principal place of business. For example, if your office doubles as the kids' playroom, you're generally unable to deduct it. For details, see IRS Publication 587.

4. Missing investment income. You know the IRS Form 1099 that financial services companies send you that summarizes your interest and dividends for the year? The IRS also gets that information. Make sure your return properly includes this information.

5. Incomplete returns. If your return is missing a few pieces, the IRS may wonder what else you forgot.

6. Business losses. In a tough economy, business losses are more common — but that doesn't mean the IRS won't double-check them. Make sure your expenses are legitimate and eligible to be deducted and that your business isn't just a thinly disguised hobby.

7. Charitable deductions. You'll need a canceled check or dated receipt for any cash contributions, and contributions of $250 or more require written acknowledgement from the charity. If you made a noncash contribution valued at more than $5,000, you'll need an expert appraisal to back up your claim.

8. Medical expenses. If you're 64 or younger, you can deduct these costs only to the extent they're greater than 10% of your adjusted gross income. It's important to keep detailed records. Remember, you can't deduct the cost of over-the-counter medicine, health club dues or most cosmetic surgeries.

If you're doubtful about the decisions you're making when completing and filing your tax return, consider hiring a professional. Spending money for expert guidance today could help you avoid paying increased taxes and penalties tomorrow.

Apolitical Aphorisms

 A quick entry for a mid-week smile:

If God wanted us to vote, he would have given us candidates.

~Jay Leno~

 

The problem with political jokes is they get elected.

~Henry Cate, VII~

 

We hang the petty thieves and appoint the great ones to public office.

~Aesop~

 

If we got one-tenth of what was promised to us in these State of the Union speeches, there wouldn't be any inducement to go to heaven.

~Will Rogers~

 

Politicians are the same all over. They promise to build a bridge even where there is no river.

~Nikita Khrushchev~

 

When I was a boy I was told that anybody could become President; I'm beginning to believe it.

~Clarence Darrow~

 

Why pay money to have your family tree traced; go into politics and your opponents will do it for you.

~Author unknown~

 

Politicians are people who, when they see light at the end of the tunnel, go out and buy some more tunnel.

~John Quinton~

 

Politics is the gentle art of getting votes from the poor and campaign funds from the rich, by promising to protect each from the other.

~Oscar Ameringer~

 

I offer my opponents a bargain: if they will stop telling lies about us, I will stop telling the truth about them.

~Adlai Stevenson, campaign speech, 1952~

 

A politician is a fellow who will lay down your life for his country.

~ Tex Guinan~

 

I have come to the conclusion that politics is too serious a matter to be left to the politicians.

~Charles de Gaulle~

 

Instead of giving a politician the keys to the city, it might be better to change the locks.

~Doug Larson~

 

There ought to be one day -- just one -- when there is open season on senators.

~Will Rogers~