Dog Breed List. 1  Affenpinscher â The Affenpinscher is a wire haired terrier that is almost always black but can also be found in black and tan, gray, red or silver. 2  Afghan Hound â The Afghan Hound originated in Afghanistan and is most well known for its long silky coat.
The facility is presumed to be a health and athletic club because it is not a business that provides only sports, amusement, and recreation services. If the tennis club does not separately state the portion of the fee that is for use of the health and athletic facilities, the entire $1,200 is subject to sales tax.
You can include in dependent care expenses fees for a summer sports camp if the purpose of the camp is to provide care for a qualifying child or relative. However, individual fees charged for sports lessons are not reimbursable if separated from the cost of the care.Overnight sports camps are not covered.essons given to a qualifying child or relative are not eligible dependent care expenses. (i.e. tennis, swimming, piano, karate, horseback riding, basketball, dancing). These types of expenses are considered to be incurred primarily for education (the lesson), not the element of daycare for the qualifying individual.