Can I deduct home office expenses for my 501(c)3, non-profit organization?

[waybackdown]

I take no pay whatsoever for this work, but I run it out of a room in my home.  It's the only use of this space.

[Opus 17]

You can't take the home office deduction as such, because you don't have any income. 

You can deduct out of pocket expenses that you incur while providing service to the charity.  That would include office supplies, etc.  Whether it includes a portion of your rent and utilities is tricky.  There is no separate regulation covering that situation, unlike the situation for employees.

I would generally say no, but if you want to deduct part of your home ownership costs as a charity expense I would contact a tax advisor personally.

You may also want to be careful about self-dealing.  As an officer of the charity, you are in a position to award tax deduction to yourself -- that's an area open to abuse and the IRS may look more closely at it.

[waybackdown]

This all makes sense.  Thank you!!