Confusion:
Source: https://edwardwlong.com/irs-announces-charity-volunteer-mileage-rate-for-2022 Taxpayers always have the option of calculating the actual costs of using their vehicle rather than using the standard mileage rates. WRONG
https://edwardwlong.com/volunteers-and-taxes/
- The basic test. You may be able to deduct amounts you pay in giving services to a qualified organization. The amounts must be
- (a) unreimbursed, and
- (b) directly connected with the services you gave, and
- (c) incurred only because of the services you gave, and
- (d) not personal, living or family expenses.
- If you use your car in providing services that pass the basic test you can deduct:
- 14 cents per mile to and from the Qualified Organization location, or actual variable costs related to that mileage . WRONG
- Plus tolls and parking.
-
https://www.irs.gov/pub/irs-drop/rp-10-51.pdf
provides rules for using optional standard mileage rates in computing the deductible
costs of operating an automobile for business, charitable, medical, or moving expense
purposes.
Definition: (2) Deductible costs of operating automobiles for charitable, medical, or moving
expense purposes.
Charitable standard mileage rate. A taxpayer may use the charitable standard
mileage rate (published in an annual notice) to compute the charitable contribution
deduction for use of an automobile in rendering gratuitous services to a charitable
organization under § 170.
(1) The standard mileage rates for the use of an automobile for business,
charitable, medical, and moving expense purposes are now published in a separate
annual notice.
Charitable or medical and moving standard mileage rate in lieu of variable
expenses. A deduction computed using the applicable standard mileage rate for
charitable, medical, or moving expense miles is in lieu of a deduction for variable
expenses (including gasoline and oil) of the automobile allocable to those purposes.
