I think men are getting the short end of the best friend stick. After all, if girls get diamonds as Marilyn Monroe claims, it doesn’t seem fair for men to get dogs. I know what girls will say: (use condescending tone) “but men are like dogs in so many ways–both are smelly, easily distracted by simple games and can’t put the toilet seat down.” But my complaint is about the genre: if it is an animal for men–dog may be fine–then it should be an animal for girls. I vote for cats–like girls they are proud, self-absorbed and mean (my wife punched me after reading that). If the genre is showy, expensive things that you don’t really need (like diamonds), then I think men should get HD TVs. Regardless of whether you agree with me or agree with Marilyn,
such best friends are not protected by the IRS. Recently, in PLR 201117035, the IRS examined an organization that provided obedience training to dogs. Education for 501(c)(3) purposes is defined as instruction of the individual for the purpose of improving capabilities or instruction of the public on subjects useful to the individual and beneficial to the community. The IRS ruled that instruction of dogs does not satisfy the 501(c)(3) educational standard. Apparently, “individuals” only applies to human beings.
I think it’s safe to say that instruction provided to cats, diamonds, or TVs wouldn’t qualify either…even if Marilyn Monroe were making the case.