@Bsch4477 wrote:
See this post from TurboTax expert. While the post relates to business expense the same principle applies to charitable deductions. The IRS might have a problem with the cost of an upgrade which is a personal expense.
https://ttlc.intuit.com/community/business-taxes/discussion/can-i-deduct-unreimbursed-business-expen......
I disagree. Publication 526 specifically says "Because these travel expenses aren't business-related, they aren't subject to the same limits as business-related expenses." There is no requirement that the travel be economical or not luxurious.
However, there is a requirement that you be "on duty in a genuine and substantial sense" for the entire trip." and there are several examples given.
What I was really looking for in pub 526 was a requirement that the travel must be domestic only, foreign travel not allowed. But it doesn't say that, so either it is a very old rule that was removed, or it's my imagination. The charity itself must be registered in the US, Mexico, Canada or Israel.
Generally you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a qualified organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. This applies whether you pay the expenses directly or indirectly. You are paying the expenses indirectly if you make a payment to the qualified organization and the organization pays for your travel expenses.
The deduction for travel expenses won't be denied simply because you enjoy providing services to the qualified organization. Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip.
