Are gay kids allowed in Boy Scouts?

That is a very good and somewhat complicated question. The answer depends on whether you live in the USA or the rest of the world.

The British position, quoting directly from scoutbase.org.uk on adults in the movement is

Gay adults in Scouting

It's OK to be an adult in Scouting and be gay!

Throughout the Association there are adults in

Scouting who are gay, lesbian or bisexual. Some

are open about their sexual orientation others not,

either way it is a personal choice which is totally

acceptable.

A leader's sexual orientation has no bearing on

their suitability to fulfil a role in Scouting.

Whatever role an adult chooses to take in

Scouting, they must always act in accordance with

the Associations Policies and Rules.

The scout association even provides help and support to young members who are either confused about their sexuality or who wish support "coming out". There is dedicated materials about this on the scout website. There are even t-shirts, sweaters and hoodies for sale in the UK bearing the logo "Scout and proud", a play on the Gay Pride slogan "Out and Proud"

In the UK and Canada at least as either a Adult volunteer or as a member you will be welcomed.

The official position of the Boy Scouts of America, reaffirmed in 2012, is that homosexuality goes against scouting's teaching to be "morally straight".

In the case of a homosexual scout one could argue that the scouts are there to learn the core values of scouting which means none exemplify them on entry and so a gay scout might be tolerated. It would be largely up to the local troop or council. The national BSA organization would likely be supportive of a troop that wished to exclude a gay scout but would likely not intervene if a troop decided to accept one. Some would also raise the issue of whether a teen can truly fully understand their own sexuality and so know that they are gay.

In the case of a leader the answer is clear. Homosexual leaders are not allowed due to the morals issue, the perceived threat to youth protection and the political fall out of a gay leader.

The legalities are also interesting. The Supreme Court did not rule, as is commonly misstated, that the BSA can exclude anyone they want due to being a private club. What the court found was that the BSA was an organization that expresses a message and that forcing them to accept an overtly gay leader would undermine their expression of that message and so infringe upon their First Amendment rights to free speech. Whether a homosexual leader who is not overt about his (or presumably her) orientation or a non-leader would receive similar legal protection is not clear.