The Cheyenne Frontier Days Train is a public excursion open to the public to purchase tickets and to ride the train. Proceeds from the Cheyenne Frontier Days Train benefit Denver Post Community Foundation, which works to improve and enrich the lives of those in our community by supporting Colorado nonprofits in the areas of arts, youth, education and human services. So in my opinion UP probably gets to write off expenses for the Cheyenne Frontier Days Train as a charitable donation - a good deal for Cheyenne, Denver the charitable organization, train fanatics and the UPRR.
As Hotwater stated all other trips are "Outings" for PR purposes (advertising) to attract new business and to soften up politicians - again most likely a business write off as others have stated.
