The executive director of a small U.S. nonprofit cannot deduct travel expenses to support his activities on the board of a separate unrelated Brazilian nonprofit, the Tax Court has ruled. The executive claimed that there was “no question” his activities advanced the interests of the U.S. nonprofit. The Tax Court said: “As we see the matter, there are some questions about it.” George Luna was executive director of Center for Health Justice in the U.S., a nonprofit providing health-related education to incarcerated individuals. In that position, he traveled to various cities in connection with that job, but was not reimbursed or entitled to reimbursement for the travel expenses. In 2015, he...