The doctrine of the Word of Wisdom is pretty straight forward, but when it comes to contemporary considerations that were non-existent when the text was written there is a little bit of a gray area. Coffee and tea are what are meant by "hot drinks," and as to the reason behind it, no official declaration has come forth. Many speculate on the presence of caffeine, but chocolate also contains caffeine and no prohibition stands for that. When we speculate about the reasons behind the revelations we leave ourselves open to being quite wrong, so I personally try to avoid it whenever possible.  
 
Joseph Smith once said in response to a question regarding how he managed his community so well, "I teach them correct principles and they govern themselves." When it comes to the intricacies of doctrines like the Word of Wisdom we are generally asked to decide what we think is best for our relationship with God (to govern ourselves). Some people are very sensitive to caffeine and have decided the Word of Wisdom excludes, for them, caffeinated drinks. To compare it to something from the rabbinical Judaism, they have put a personal fence around the law so that they don't get close enough to breaking it that there's any kind of temptation. There's a saying that no one ever fell of a cliff who didn't walk near one. Other people aren't so concerned about caffeine, and there's no official statement from the church telling them they're wrong. Several leaders have expressed their feelings on it (Bruce R. McConkie, Heber J. Grant), but no official declarations have been made.  
 
At BYU they do not serve caffeinated drinks on campus. Some people think that indirectly supports a caffeine-free Word of Wisdom, but most think it's just to adapt the campus to the "weakest of the Saints" so to speak. If your friend drinks Coke he's probably decided that caffeine is not really a concern for him, and the Church will not dole out any kind of consequence for that decision. Near-beer tends to toe the line a little more because it's often hard to distinguish from a distance, and most would probably wonder why a Mormon would want to drink it anyway. I have never heard of any explicit prohibition on it, but it does contain a small amount of alcohol, so to be technical, it would be a violation of the Word of Wisdom.  
 
I hope that helps!

I am a confused about why mormon can drink soda containing caffeine but not tea or coffee :? :?

The Word of Wisdom states nothing about abstaining from caffeine... just alcohol, tobacco, coffee and tea. Oh, and everything else in moderation. Why? Because God said so. Isn't that enough? If you don't believe that God said so, well then, that's a whole other issue isn't it?  
Try asking a question about how God tells us stuff.

We also need to look at what the word of wisdom is all about. It gives us direction on good and bad things for our bodies.  
 
It is my believe (not official teaching of the LDS Church) that we should avoid anything that harms our bodies. So if I knew that chocolate would be dangerous to my body I would avoid it.

There are over 4,200 religions in the world, most with their own \"holy books\", endless \"interpretations\" of the \"holy books\" by whomever and corresponding pronoucements of do\'s and don\'t\'s --frequently accompanied with implicit or explicit warnings of wrath of \"God\" for not obeying the do\'s and don\'t\'s.  
 
An uncomplicated \"complete\" \"religion\" would consist of two suggestions to human beings: 
 
1. Let us learn to treat others with kindness and thoughtfulness the way we would like to be treated by others whom we come in direct contact with or whose actions impact us, and also  
treat our unfortunate brethren in the world with kindness and thoughtfulness; 
 
2. Let us learn to take the best care of our bodies in the light of newer and newer pertinent knowledge which humanity keeps on acquiring through research.

the reason for not drinking coffee or tea has nothing to do with caffineit is due to tarnic acid which is found in coffee tea however i believe that pure organic tea is ok i will need to ask a missionary on that one though

Thou Shalt Not Kill.  
 
Don't you think that begs for a little clarification? 
 
What about in War?  
What about smushing a spider? 
What about Animals? 
 
The Prophet Joseph Smith did clarify when he said that hot drinks mean Coffee and Tea.  
 
Tanic acid has nothing to do with it. It's about following God's word. 
 
As for guideline vs. opinion, alcohol is a guideline, and it can keep you from participating in ordinances in the temple. So yeah, you do need to avoid it. 
 
Yeah, Herbal Teas are Okay.

If I understand you properly, you are wondering why you're getting two different interpretations of the guidelines set forth. I think it has to do with the "line upon line, precept upon precept" thing. 
 
I read the Word of Wisdom and what I read tells me that God doesn't want me injuring my body by drinking harmful substances. I see that He cares about me and wants me to return to him. For me, the Word of Wisdom is one way to let me know that He cares about me. With that in mind, I make a point to refrain from drinking or eating anything that might hurt me. Why would I want to do so anyways, knowing that caffine and alcohol are bad for my health? 
 
That's what I get out of the Word of Wisdom. I included that here so you know where I'm coming from. 
 
 
Are walnuts bad for your health? I don't think so. The point is not the literal meaning of the exact words. The point is growing closer to God by obeying His commandments. So try to understand these commandments, listening to those authorities above you who probably know what they're talking about and are there to help, and do the best you can to follow His laws. I think that He knows you're doing the best you can, and He will probably forgive you for not being perfect. Also, *points to Phillip's fantastic explanation* He did a pretty good job of clarifying stuff. ^_^ 
 
Okay, now back to the original question by Robert. For starters, coffee is bad for your health. Yes? (That's been proved someplace by some scientist, can't find a link, sorry.) So why would you want to drink it? Why would God want you to drink it? What possible benefit could there be from putting such horrid substances in your body? I'm not talking short term. 
 
"Near beer"? Is that alcoholic drinks and wine? Same objections as regarding coffee, above. But I think you want to know what's "allowed". So, allowed. First off, the guidelines given to us by the Church are just that- guidelines. They're meant to protect us and help us, not trap us. They are breakable, but a heavy price is carried for breaking them. 
 
But that's slightly besides the point. Coffee and near-beer, as you put it, are not allowed because they are bad for your health and will bring you farther from God and closer to Satan. (Satan aka Lucifer aka the Devil, whatever you want to call him.) Plain and simple, that's the answer to your question, Robert. 
 
((Please note that I am not a Church authority and, while I will answer to the best of my ability, I am not perfect and have probably made a few mistakes in the above passage. Bear with me, please.))

I think it's important that the word of wisdom is part of the covenant relationship with the Lord that a member of the LDS church makes. The language that the word of wisdom uses is that it is given specifically for the saints. The sin doesn't come from partaking of coffee, tea, alchohol, tobacco etc or eating unhealthy foods. It comes from breaking the covenant that a member of the LDS church makes when they decide to join the church. I think too many members don't understand this and tend to lump anyone that doesn't follow the word of wisdom as being a sinner and unfortunately they tend to judge them negatively for it which makes us seem holier than thou. The fact of the matter is that the rules are different for a mormon because they chose to live by a different set of rules. Those rules don't apply to non members and while I don't suggest that mormons start hanging out in bars as long as they don't drink. It would go a long way towards other people being more comfortable around mormons if they didn't act so retarded around people who drink, smoke, etc.

Absolutely Spot on! The best answer I have ever heard to this question was provided by the author of “Member vs Non Member”. In the Non-Member world we have different rules to follow in our servitude to God. Drinking wine to excess is obviously counter to serving God. The member and non-member can easily agree to this however, regulations concerning food and drink are clearly described in the Gospel of Jesus as an irrelevant matter compared to character and conscience. When members abstain from Hot Drinks and Liquor it certainly will not be considered misguided by non-members unless the member acts as though they alone are one serving God.