Requesting guidance as to whether expenses (i.e. mileage, tolls, meals) incurred in connection with unpaid service as a Board member for a governmental unit (See Sec. 170(c)(1) below) are deductible as contributions. The governmental unit does not appear to be listed on the IRS's Exempt Organizations database, but based on the below guidance, it appears it would not be expected to be.
See: https://www.irs.gov/charities-non-profits/contributors/other-eligible-donees
Governmental units (including Indian tribal governments)
Contributions to an organization described in section 170(c)(1) for
exclusively public purposes will be allowed regardless of whether the
organization has received a letter confirming its status. Section
170(c)(1) describes states, possessions of the United States, political
subdivisions of the foregoing, the United States, and the District of
Columbia.
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