What are the rules for deducting travel & other expenses incurred related to unpaid service to local government organizations such as school districts as a Board member?

[edd0126]

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.

_________________________________________________________________

[bwa]

For unpaid service to a charitable organization or government you can deduct as a charitable contribution any direct out of expenses you would incur.  These include:

• Mileage at the rate of $.14/mile plus tolls and parking related to the volunteer activity (a dismal mileage rate, but it's set by statute and the IRS can't change it.)
• Meals, but only if you are away from home overnight for the charity.

[Bob012]

I was appointed as a director on a local government board that is authorized a small $150 a month compensation plus expenses. The board has chosen not to accept the compensation or reimbursement of expenses. I see that milage can be claimed as a deduction. What other expenses can be deducted, such as a home office?

[AnnetteB6]

Home office expenses would not be deductible as associated with your service as a volunteer to the local government board.  To be deductible, home office expenses have rules that they must be associated with income from your business or occupation.

You can deduct mileage to/from your meetings; parking fees; travel costs associated with attending a convention or meeting as a representative of the organization.  

Take a look at the IRS Publication 526 - Charitable Contributions for more details.

@Bob012