AHC will pay members' lobby tax

t~ WARNER L JONES, JR., AHC CO-FOUNDER, DIES WarnerL. Jones, Jr., co-founder of the AmericanHorse Council and former chairman of the board of Churchill Downs Inc., died of lung cancer February 6 at his home, Hermitage Farm, in Goshen, Kentucky. Mr. Jones was 78 years old. Mr. Jones was a major force be- American Horse Council." hind the formation of the American During Mr. Jones' tenure as a Horse Council. In 1969, the horse in- Trustee, the AHC successfully turned dnsl~ywas confrontedbya serious threat back many efforts to amend the Interwhen legislation was introduced to nal Revenue Code in a manner which change the rules on deductibility of would have harmed the horse indnstry. farm losses. The change would have The AHC also raised the amount of devastated the industry. It was apparent federal and state research monies spent unified action by all segments of the on equine problems, suspended import industry was necessary, and Warner duties on horses, secured modification Jones was one of the dedicated people of the withholding tax on pari-mutuel who met to discuss how such unified winnings, and acted onbehalfofcountaction could be achieved. It was during less horse groups when they experithis meeting that the American Horse enced problems with federal agencies. Council was created. Mr. Jones was In 1978, Mr. Jones was elected electedto serve as one of the first of five Chairman of the AmericanHorse CounAHC Trustees. cil. During his three-year tenure, ConIn praising Mr. Jones' foresight, gress approved the Interstate James J. Hickey, Jr., AHC President, Horseracing Act which regulated by said, "Warner had the vision to see the interstate wagering operations. It was need for an organizationlike the Ameri- also under Jones' leadership that the can Horse Council in Washington and AHC inaugurated its highly acclaimed the good political sense to ensure that it Racing Conference, which provides a represented the entire horse industry, forum for the discussion of racing's even though he was a Thoroughbred problems involving all segments of the owner and breeder, through and industry. through." Mr. Jones was a very successful In a 1987 interview with The owner and breeder. The first breeder to BloodHorse, Mr. Jones said that, even have bred the winners of the Kentucky considering his many great successes Derby, Kentucky Oaks and a Breeders' as an owner and breeder, he believed Cup race, Mr. Jones also sold a "the most important contribution I ' v e halfbrother to Triple Crown winner ever made to the horse industry is the Seattle Slew for a world-record $13.1

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million at Keeneland's July Selected Yearling Sale in 1985. In addition to his half-centmy association with Churchill Downs, Mr. Jones also served as vice president of Breeders' Cup Ltd., as a director of the Keeneland Association, and the Kentucky Thoroughbred Breeders and Owners Association. In 1990, he was elected to the Kentucky Sports Hall of Fame and later that year was awarded the Eclipse Award of Merit, the highest honor bestowed by the Thoroughbred racing industry. Mr. Jones is survived by his wife, the formerHarriet Seelbach, two daughters and five grandchildren.

AHC WILL PAY MEMBERS' LOBBY TAX The 1993 Omnibus Budget Reconciliation Act eliminated the business deductibility of expenses incurred in lobbying federal and state legislators. The affect of the change with respect to membership organizations, such as the American Horse Council, is that as of Janumy 1, 1994 no business deduction is allowed for the part of membership dues used for lobbying. Associations, like the AHC, must inform members of what portion of the dues is used for lobbying and therefore nondeductible. In the alternative, associations themselves may pay a "proxy tax" instead of notifying members that a portion of their dues is nondeductible. The American Horse Council has decided to pay this proxy tax for members. For this reason, dues to the AHC will continue to be fully deductible by members, whether individuals, corporations or associations, that treat their horse; activities as a business. If member have any questions regarding this, please call the American Horse Council at (202) 296-43031

JOURNALOF EQUINEVETERINARYSCIENCE