This could be good news for foster homes for 501(c)3 shelters. The link is for an article about a lady who fosters cats for Fix our Ferals but should apply to any IRS reconginized animal shelters. A U.S. Tax court judge allowed her to take decuctions for her expenses in caring for the cats including the cost of some of her utilities and paper towels. <http://online.wsj.com/article_email/SB10001424052702304778304576377744105236346-lMyQjAxMTAxMDEwMzExNDMyWj.html> Karen Bunnell [Posted in FML 7093]