From the IRS:
Cash contributions include those made by check, credit card or debit card as well as unreimbursed out-of-pocket expenses in connection with volunteer services to a qualifying charitable organization.
I would think that gas expense would qualify rather than calculate the IRS mileage deduction which includes depreciation, repairs, etc. in their formula.
no, donations made in 2020 definitely cannot be deducted on your 2021 return but the 2020 return can be amended.
