The Extra Mile

'Tis the season for hotel bonuses

Q&A: Are miles tax-dedictible when donated?

February 28, 2005 - As they have in past years, many of the larger hotel chains are using aggressive loyalty program bonuses to increase occupancy rates during this traditionally low-demand period. A sampling follows.

Between Feb. 1 and Mar. 30, Best Western Gold Crown Club International members can earn up to 2,500 bonus miles after five qualifying stays at Best Western hotels.

Travelers will earn 250 base miles after one stay; 250 base miles plus 250 bonus miles for 500 total miles after two stays; 250 base miles plus 500 bonus miles for 750 total miles after three stays; 250 base miles plus 750 bonus miles for 1,000 total miles after four stays; and 250 bonus miles for the fifth through 10th stays.

Between Feb. 1 and Apr. 30, eligible stays at Comfort Inn, Comfort Suites, Quality, Sleep Inn, Clarion, MainStay Suites, Econo Lodge or Rodeway Inn hotel in the U.S. or Caribbean will earn triple miles or credits with participating airline programs. Reservations must be made at choicehotels.com to qualify for the bonus.

Members of the programs of Air France, American, Alitalia, Continental, Delta, Emirates, Gulf Air, Lufthansa, Qantas, South Africa Airways, Thai and Virgin Atlantic who stay two or more consecutive nights at participating Le Meridien hotels between Jan. 1 and Mar. 31 will earn triple miles.

Northwest WorldPerks members who stay at participating Hilton Family hotels, Marriott, InterContinental and Starwood hotels will earn a 25% bonus on the first and second stay, but only after completing the second stay; a 50% bonus on the first through third stays, after completing the third stay; and a 100% bonus on all stays after completing four stays.

Through Apr. 30, Priority Club Rewards members will earn double points or airline miles for qualifying stays, beginning with the second stay, at InterContinental, Crowne Plaza, Hotel Indigo, Holiday Inn and Holiday Inn Express hotels For stays at Staybridge Suites and Candlewood Suites hotels, the bonus is for the first stay, provided it is a minimum of five nights, and for subsequent stays of any duration.

Through Mar. 31, Mileage Plus members will earn double miles -- 1,000 miles per stay -- for stays at corporate rates and above at 44 Shangri-La hotels in Asia and the Middle East.

Wyndham Hotels is offering members of American AAdvantage and Delta SkyMiles triple miles -- 1,500 instead of the normal 500 -- for qualifying stays at Wyndham Hotels & Resorts and Summerfield Suites between Jan. 31 and Mar. 31. To earn the bonus, travelers must be members of the Wyndham ByRequest program and designate American or Delta as their preferred airline for mileage-earning.

For details on the above promotions, including restrictions and registration requirements, visit the websites of the hotels or airlines making the offers.

The wide availability of such generous bonuses makes this is a particularly good time to choose a chain over an independent hotel without a frequent guest program -- assuming the rates are comparable, of course.

Readers: Miles on their Minds

Question - I want to donate some frequent flyer miles and take the tax write-off. I need a reference to the value that the IRS would agree to for the donation. Can you provide one? (Thomas F.)

Answer - Frequent flyer miles may be priceless in the eyes of those who earned them, but they have no value in the eyes of the IRS.

Because miles neither add to the price of a ticket nor represent a consistent, defined rebate, the IRS has ruled that they do not constitute property, and so have no readily quantifiable value.

The IRS's hands-off policy is both good and bad news for mileage-earners: they are neither taxable when they are earned, nor tax-deductible when they are donated.