Rescue Dog Trailer Maintenance, Repairs and Use Deductibility Supporting Charity Dog Rescue?

[McClendon]

I purchased a dog transport trailer several years ago.  I use it exclusively to transport dogs for a registered 501c3 dog rescue charity.  I've had repairs and maintenance costs, and of course using it impacts my towing truck mileage/wear/tear etc.  My question is for the trailer, are repairs (such as generator repair, replacing an a/c unit) or maintenance (generator oil, coolant replacement etc) deductible?  When being towed by my truck, does the trailer count for another .14 cents per mile deduction?  (As info, I did not donate the trailer to the rescue in that I'm the only one with a tow vehicle and I am the only one paying for and maintaining the trailer)

[DavidD66 · Accepted solution]

You cannot take a deduction for the repair and maintenance costs of the trailer.  You are limited to either $0.14 per mile or the actual costs directly related to the use of your vehicle in providing services to the charity.  In other words, if the cost of gas/diesel for the miles you drive for the charity is greater than $0.14 you can deduct the actual cost.  You can't
deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance.