Are Camp Expenses Tax Deductible?

It’s that time of year when we have parents calling to inquire about Rockbrook’s Federal Tax ID, presumably to list the camp on their tax returns.  They hope their summer camp expenses can be written off, that they can receive some kind of tax deduction for what they spent sending their children to camp.   While we are not tax accountants here at Rockbrook, we can at least summarize what we know and point you to other resources we think might be helpful.  There is a certain amount of confusion revolving around this issue because some, but not all, camp expenses qualify as “Child and Dependent Care Expenses.”

First of all, the IRS document that spells this out is Publication 503, Child and Dependent Care Expenses. It identifies who can claim the credit, how to calculate it, and most importantly for us, what sorts of childcare providers qualify. The question is, does Rockbrook qualify as a childcare provider? If so, and assuming you qualify in other ways (e.g., both parents working), you may be able to claim between 20% and 35% of your allowable childcare expenses— up to $3,000 per child or $6,000 per family.

Unfortunately, it appears that Rockbrook does not qualify as a child care provider for a rather simple reason. We are an overnight, sleepaway camp. The IRS is clear on this; while “the cost of day camp may count as an expense towards the child and dependent care credit, expenses for overnight camps do not.” I suppose the logic here is that this deduction is meant for child care expenses accrued because both parents are working (or looking for work), and hence a day camp is legitimately providing childcare during working hours. Yes, overnight camps provide that too, but what they charge also covers childcare when the parents are not working, i.e. at night. Perhaps a portion of overnight camp expenses should qualify as “work-related,” after all Rockbrook is taking care of your children while you work in the summer, but that is not how the current tax code reads.

Again, we are not tax experts, so please do not take this as advice. Your tax professional may have a different point of view (if so please share that in the comments!), and certainly there may be exceptions and other restrictions to consider.

Here is a good article published in Forbes to consider, and another from CBS News. Both do a nice job of discussing the restrictions, and both mention overnight camp expenses not qualifying.

Farewell First Session

Thank you First Session girls for another great opening at Rockbrook! Today we had to say farewell to our first session Rockbrook girls. With our trunks packed, camp crafts gathered, and plenty of memories stored, we had our final breakfast together before the parents started arriving to pick up their girls. It’s certainly sad to bring such a wonderful time together to a close, and likewise to say goodbye to our camp friends. But it’s also a great feeling to recall all the fun we shared and how much we’ve grown closer. For everyone at camp I can say, we are already looking forward to being together again at Rockbrook.

Let’s Go Kayaking!

Let’s queue up some adventure this summer at camp with whitewater kayaking! If you haven’t tried it, you are in for true high adventure… challenging thrills, the exciting surprises, and a solid dose of the power and beauty of nature.

There’s some really cool kayaking gear to learn about and a first step of simply getting comfortable paddling the boat, but then campers spend time on the Rockbrook lake practicing basic techniques for kayaking, like what to do if you tip over (“wet exit” or even “roll”).

Heading out to some of the local whitewater rivers is the next step. We have to master maneuvering through the river’s rapids… crossing fast-moving water (“ferrying”), stopping in a pocket of calm water (“catching an eddy”) and pulling out of an eddy (“peeling out”).

Girls love kayaking camps because there’s always something new to learn, a new river to paddle, and a new challenging rapid to conquer… perfect summer time adventure! Let’s go!

Tennis at Camp

Forehand! Backhand! Lob! Volley! Groundstroke! Cross-court! Serve! It’s all tennis.

And at camp there’s plenty of chances to play tennis. Campers can sign up for tennis as one of their scheduled activities, which gives them about an hour on the courts. They can grab a friend and hit a few balls around during their free time before lunch or dinner. They can even get in a quick game after dinner during the “Twilight” time before evening program. And finally, girls can look forward to the end-of-session tennis tournament with Camp Carolina, a long tradition at Rockbrook.

With all this tennis going on at camp, Rockbrook girls can really learn a lot. They can build their tennis skills and become much better players if they want. But at Rockbrook, no matter what we do, the most important part is to have fun doing it! That’s why tennis can be pretty silly. It can turn into some kind of relay game, a trick shot contest, or even a new dance move. No pressure. No intense competition. No worries about whose the “best.” It’s a girls tennis camp dedicated to having fun, even when that means mostly playing around. Yes it’s all tennis, and it’s all fun.

Washington DC Camp Party

We had a great visit to the home of the Newnams’ in Washington, DC recently for a summer camp party. Fellow campers Meg and Stephanie joined Anna and Lydia to see themselves in the Rockbrook slides and reminisce about last summer. Lots of their school friends also showed up to learn more about camp and to make s’mores on a frosty evening. It seems like there are many budding equestriennes in this group!

For current campers, these parties are a wonderful way to charge up your Rockbrook spirit and for new girls they’re a way to learn about Rockbrook and imagine themselves being a part of camp.

We’re looking forward to seeing everyone at camp next summer!

NC Camps Impact the Economy

There’s big news coming out about western North Carolina summer camps. Back in March, the North Carolina Youth Camp Association and the American Camp Association, commissioned researchers at North Carolina State University to study the economic impact of summer camps in this region. Using online surveys, Dr. Michelle Gacio Harrolle and Dr. Samantha Rozier-Rich led the effort to measure all of ways camps contribute to the local economy. Certainly the camps themselves purchase local goods and services and hire regional employees, but camps also bring to the area staff members and families who likewise stay in hotels, eat at restaurants and visit local attractions.

How much does all this add up to? There are approximately 50 summer camps in Buncombe, Jackson, Henderson and Transylvania counties, so how much do they collectively add to the local economy? Or put differently, if the summer camps were hurt, how much could the economy be hurt?

Back in 1998 a similar study (same counties in North Carolina) showed summer camps generating, each year, almost 100 million dollars for local communities.

Today, the results of the economic impact study show a dramatic increase. The total economic impact of summer camps on these four NC counties is 365 million dollars. This is the total of direct, indirect and induced spending by the camps, their camper families and employees over one year, and reflects just how vital the summer camps are for the people in western North Carolina.

The full results of the study will soon be reported on the North Carolina Youth Camp Association’s Web site, but here are a couple of points from the executive summary.

• 53,238 families were surveyed for the study
• $33 million in annual tax revenues are created by camps
• 49,665 families visited the region specifically for camp
• $2,096 is the average expenditure per non-resident family while in the area

The effect of summer camps on local economies is far greater and more significant than most people would likely guess. With this study, we can finally quantify the crucial role camps play in western North Carolina.

Camp Estivation

Word of the Day! estivate. This is a great word that applies to camp. You’ve heard of “hibernate,” which basically means to “spend the winter in a dormant condition.” Well, estivate means the opposite— “to spend the summer, as at a specific place or in a certain activity.”

Looking it up here, you find that estivate is derived from the latin word aestīvāre meaning “to reside during the summer (akin to aestīvus of or relating to summer).”

So, what’s the best way to estivate this year? At Rockbrook Camp! Are you a camp estivator? Are you ready for some seriously fun estivation?!! Oh yeah!

Charlotte Summer Camp Party

Last week Sarah and Mandy traveled down to visit with our Charlotte, NC summer camp girls, and show the new Rockbrook movie and slides from this past summer. There was a huge turnout of both current campers and new girls interested in finding out more about camp. Loads of summer camp excitement down in Charlotte NC!

Since these parties are both mini reunions and information sessions, they are great ways to recharge your Rockbrook Spirit and learn what makes RBC so special. Of course, they’re bound to be a little silly and guaranteed to be plenty of fun too! Thanks again to the Crutchfields for hosting the party. Everyone had a fantastic time!