Yes, you can deduct these expenses as charitable
contributions when you itemize deduction on Schedule A of Form 1040, as long as
you were performing services for a charitable organization like a church.
Generally, you can claim a charitable contribution for
travel expenses incurred while you are away from home performing services for a
charitable organization. However, you cannot have any significant element of
personal pleasure, recreation, or vacation in the travel.
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. However, if you have only nominal duties, or if for
significant parts of the trip you don't have any duties, you can't deduct your
travel expenses.
You can deduct your contributions only if you make them to a
qualified organization. Most organizations other than churches and governments
must apply to the IRS to become a qualified organization.
For more information, see “Contributions” on page 162 of IRS Publication 17, Your Federal
Income Tax.
