To All Delegates and Members

January 22, 2010

We have been advised by our financial advisor, Bob Hamilton, that the following are appropriate deductible expenses:

1. Separately billed toll calls on home telephone pertaining to union business.

2. Transportation to and from meetings at:
   • 125 Broad Street
   • Precincts
   • Hospital visits
   • Funeral and wakes (via taxicabs or automobiles while on union business)

3. Gifts to member's families (up to $25.00)

4. Expense of election (posters, printing and refreshments)

5. Journal ads, little league and local civic organizations

6. Allowance for use of your own car on union business: .55 cents per mile for the entire year (2009).

7. Tolls and parking fees while conducting union business

There are various record-keeping rules, restrictions and limitations that may affect how much you can deduct and where the deductions may appear on your return. Accordingly, please discuss these with your personal tax advisor. It is important that you keep and maintain proper records for income tax purposes as directed by the Internal Revenue Service.

Fraternally,
Patrick J. Lynch