Thank you for your help! I will need to check on the status of the Volunteer Fire Department. I'm glad to see someone with the same experience reply to my question, as you could better understand the situation.
Our department is a combination department, roughly half of the members being paid employees of the city and the other half paid-on-call members of the volunteer fire department (a wholly separate entity). We share equipment and divide our expenses thoroughly. We have had a yearly bake sale for several years as a fund raiser, with volunteer members paying dues to the organization as well. We have no Association for any benefit of our members--it all is spent on expenses relating to our duties. Our only benefit is the income at $11 per call and paid to us from the City once a year as reported on our 1099-MISC.
One additional question: If I have a specific amount listed in box 7 as non-employee compensation on my 1099-MISC then do I simply reduce that number by $360 when reporting that? I'm afraid I may do something incorrectly. I believe my erroneous "charitable" deduction from what would be considered a 501(c)4 would be surpassed by the $360 deduction anyway.
