Oral Arguments Slated in Appeal to Ninth Circuit Over Grand Canyon River Management Plan
Oral arguments in the appeal, filed by River Runners for Wilderness, Rock the Earth, Wilderness Watch, and Living Rivers against the National Park Service, to a lower court’s decision will be heard in the Ninth Circuit Court of Appeals on June 10th. The outcome of the lawsuit could have important ramifications for outfitters and concessioners operating throughout the National Park System. The plaintiffs have argued that the 2006 Colorado River Management Plan (CRMP) authorizes commercial whitewater rafting services that are not "necessary and appropriate" for the public use and enjoyment of the Park and that are inconsistent with the preservation and conservation of the Park's resources and values. The plaintiffs further charge that the Plan's allocation of use between concessioner-outfitted and guided boaters and self-guided boaters inequitably favors access by concessions operations and their customers. The plaintiffs also argue that the river corridor should be managed as de facto "wilderness," in an effort to remove motorized trips from the river.
The plaintiff’s appeal comes after their arguments were wholly rejected by the Arizona federal district court in November 2007.
Loss Carryback Provisions in Stimulus Bill Offer Refunds on Taxes from Previous Tax Years
The current provision, enacted as part of the American Recovery and Reinvestment Act of 2009, enables small businesses with a net operating loss (NOL) in 2008 to elect to offset this loss against income earned for up to five prior years. The extension applies only to small businesses–those with gross receipts of $15 million or less. Typically, an NOL can be carried back for only two years. The IRS released legal guidance in Revenue Procedure 2009-19 outlining specific details. Some taxpayers must elect to use this special carryback by April 17, 2009. Specifically, the IRS Guidance says, the Act provides that in the case of an applicable 2008 NOL for a taxable year ending before the date of enactment of the Act (February 17,2009), (A) a previous election made under § 172(b)(3) for the NOL may be revoked on or before April 17, 2009; (B) the § 172(b)(1)(H) election for the NOL is treated as timely if made on or before April 17, 2009; and (C) an application under § 6411(a) with respect to the NOL is treated as timely if filed on or before April 17, 2009. We suggest you discuss the application of these provisions with your accountant.
AOA Member in Film about Survival of Downed WWII Pilot
America Outdoors Association member, Go Remote, Inc. Adventures of Madison, Alabama, served as logistics planner and guide for a film in the jungles of Papua New Guinea. Injury Slight…Please Advise, is the true story of WWII ace, Charles P. O’Sullivan, and his survival in the jungle wilds of New Guinea in 1943. Steve Cushman, principal of the adventure travel company, Go Remote, Inc. Adventures…Not Vacations, is featured in the WWII film re-locating a crashed WWII P-38 Lightening. The film features the amazing account of the pilot’s survival.
The film was selected for the GI Film Festival at the Carnegie Institute in Washington, DC, May 13 -17. The Festival is dedicated to honoring the successes and sacrifices of the American GI. Well known actors involved with the GI Film Festival include Kevin Bacon, Tom Cruise and Robert Duvall.
Go Remote is currently seeking qualified participants for an actual MIA search for a bomber crew known to have survived their crash in the wilds of New Guinea during WWII.
Document Your Conservation, Rescue, and Maintenance Projects on Public
Outfitters nationwide often make contributions in time and labor to trail maintenance and to other resource conservation projects. It is time for you to document those efforts. AOA will send out a survey later this year to determine what the industry has done nationwide.
• If you clear trails, keep a record of the number of hours and miles of trail opened
• If you assist Parks or agencies with rescue, keep a record of the hours, equipment and time spent if it is voluntary
• Take photos to document your work
• Keep a monetary value of each contribution by hourly rates paid to employees or if it is all volunteer keep the number of person hours for each project.