You can deduct as charitable contributions certain travel, mileage, and other out-of-pocket expenses if you incur them in the course of giving services to a qualified charitable organization. See IRS Publication 526 (excerpts below) and this TurboTax tips article for details.
You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. You can't deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance.
If you don't want to deduct your actual expenses, you can use a standard mileage rate of 14 cents a mile to figure your contribution.
You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate.
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.
Amounts you spend performing services for a charitable organization may be deductible as a contribution to a qualified organization. If so, your deduction is subject to the limit applicable to donations to that organization. For example, the 30% limit applies to amounts you spend on behalf of a private nonoperating foundation.
If you give services to a qualified organization and have unreimbursed out-of-pocket expenses, considered separately, of $250 or more (for example, you pay $250 for an airline ticket to attend a convention of a qualified organization as a chosen representative), related to those services, the following two rules apply:
- You must have adequate records to prove the amount of the expenses.
- You must get an acknowledgment from the qualified organization that contains:
- A description of the services you provided,
- A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred,
- A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and
- A statement that the only benefit you received was an intangible religious benefit, if that was the case.
See also this TurboTax article for instructions on entering charitable donations. Out of pocket amounts can be entered in the travel section.
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