Fees

=Fees for Cub Scout Pack 492=

Cub Scout Pack 492 gets no donations or money of any kind from outside organizations. Cub Scout Pack 492 has chosen not to sell popcorn to fund the scout activities. We have chosen to raise all funds by simple fees. NOTE: All fees can be partially or completely waived if the fee is a burden on your family. See the notes at the end of this page for more information.

Annual fee: $110 (2013-2014)
The annual fee covers the following:
 * 1) Registration fee paid to the Boy Scouts
 * 2) Boys Life magazine subscription for your scout
 * 3) Advancement badges
 * 4) Blue and Gold Banquet location rental, and general banquet expenses
 * 5) Pinewood Derby car kits, tools and supplies
 * 6) Pinewood Derby location rental, and food
 * 7) Insurance for the pack as required by Boy Scouts
 * 8) Training fees for Leaders
 * 9) Miscellaneous expenses for activities or subsidies to activities

Various Activity Fees: varies
We sometimes have activities where the provider charges extra. For these activities we often have the scouts who participate pay an extra fee. Again, this fee can be waived as well for financial burden reasons.

The Annual overnight trip is generally funded by extra fee collected from the participating families. For example, the 2013 overnight trip to Chabot Space Museum charged $65 per child and $40 per adult. The fee charged was equal to that charged by the facility.

The annual family camp over Memorial Day weekend is largely paid for from pack funds to cover facility and food costs. We intentionally keep the added event charge low to encourage full participation. In 2013, the charge was a nominal $35 per participating family

Fund Raising
Pack 492 does not do aggressive fundraising. We have chosen not to participate in the Popcorn sales. We did however participate in the Scout-O-Rama ticket sales in 2013 and intend to continue that for 2014. Each ticket that the pack sells results in a revenue to the pack. In 2013, a ticket sold for $10 provided the pack $3, and the pack sold 50 total tickets.

Federal Tax Status of Scout Units
In short, pack 492 is not a tax-exempt non-profit organization. Donors cannot claim a tax deduction for donations to us. We are chartered by the Cupertino Rotary Club and they do not have 501(c)(3) status. The Rotary Foundation is 501(c)(3) but their status does not extend to the Cupertino Rotary Club.

For some fine print read below: The IRS recognizes the Boy Scouts of America National Council as tax exempt under IRS Section 501(c)(3). Through an IRS-granted group exemption, this status is extended to local councils and council trust funds. The tax exempt status of the Boy Scouts of America does not extend to, nor include, any Scout packs, troops, crews or other units, and no Scout units may be included within the BSA group exemption for the National Council. They are not subordinate organizations, and this is an IRS restriction.

Units must obtain their own Employer Identification Number (EIN) or use the EIN of the chartering organization. Under no circumstances can a unit use either the EIN of the council or the BSA's group exemption number for purposes of gifts, federal taxes, or other related purposes. If a unit's chartering organization is tax exempt, and it allows the unit to use its EIN (or includes the unit under their group exemption), the unit could then be considered tax exempt as a subordinate of that organization. Gifts to the unit would be tax deductible as gifts to the chartering organization.

Also, units should not apply for their own independent tax exempt status. Article XI or the BSA Charter and Bylaws states that "Contributions shall be solicited in the name of the Boy Scouts of America only through or by the authority of the Corporation and shall be limited to the National Council or chartered local councils...." Also, the BSA Rules and Regulations vests in each council power to "control the raising and expenditure of all funds for local Scouting work in their jurisdiction."

Fee Waivers
The leaders and members of Cub Scout Pack 492 wish that every boy who wants to participate in scouts could participate in scouts.

To make sure this can happen we have a very simple fee waiver system.

If you feel that the annual fee or any activity fee puts a burden on your family just write a note that says you would like to waive the fee and give it to your den leader or the scout master. That is all. No questions will be asked. Your scout will be able to participate and it will not be public knowledge who is waiving fees.

A very important part of scouting is honor. We believe you if you say that the fee is a burden to you.

We have enough budget to handle a few of these waivers and if we get more we will find a way to make it work.

If it is a burden to buy the uniform shirt or supplies for your scout there are many options. As scouts leave Cub Scouts after the fifth grade there are many used shirts available usually for free. If that doesn't work out you can ask the scout master and we will find a shirt for your scout one way or another.

Overall scouting is usually less expensive than other activities such as soccer or baseball. We feel that the lessons learned in scouting cannot be priced so we do not want any boy to miss out.