Tax write off

[V Johnson]

How can I write off money spent for my husband which volunteers at VFW (for veterans).  He volunteers many hours, books hotels and Transporation to attend seminars.  Does he need a LLC? 

[SwapnaM]

Your husband can deduct certain out-of-pocket expenses related to his volunteer work at the VFW. These must be unreimbursed, directly connected to the volunteer work, and not for personal use.

Booking hotels & transportation: If he incurs direct costs for booking these as a volunteer and wasn't reimbursed, these costs can be deducted. He can also deduct the Mileage on his car.  He can deduct either the actual cost of gas and oil or use the standard mileage rate for charitable use. For 2024, the standard mileage rate for charitable activities is $0.14 per mile.

You cannot deduct the value of your husband's time or the services he performs. The IRS specifically prohibits this.

Make sure you keep proper documents/ receipts related to Mileage & any expenses incurred.

No, he does not need an LLC to deduct these expenses. These are personal itemized deductions claimed on Schedule A of your tax return under charitable contributions.

https://www.irs.gov/publications/p526#en_US_2024_publink1000229850 is the authoritative source for detailed information on this topic.

@V Johnson Thanks for the question!!

[evelynm]

Your husband can deduct for some out-of-the-pocket expenses when volunteering.   Forming an LLC is likely  not necessary.   These deductions are personal deductions claimed on Schedule A of Form 1040

• The value of his time is never deductible as a charitable contribution.
• Travel, meals, and lodging expenses are deductible if your husband was away from home overnight while performing services for the organization.
• As far as automobile expenses typically mileage is deducted.   Here is a link with further details and current mileage rates:  Standard Mileage Rates
  
  Here is link with additional information on deductions for donated work:  Deductions for donated work