I traveled (by air) to another country, for a conference for church leaders as a delegate of my local church, but then also took a scenic tour after the conference. What part of my travel & lodging expenses are deductible?
if your purpose for going to the conference for church leaders, you can deduct the full amount. The IRS states that The Internal Revenue Service allows you to claim airfare to a conference – or the cost of airline tickets anywhere you travel for business – as long as you're travelling for business purposes to an area outside where you typically perform your job. You may have took a scenic tour while being there and the cost of the scenic tour is not tax deductible but your airline tickets are. Please look at this IRS link for further information..
You should be able to document that the trip was primarily for charitable purposes and time for recreational activity was secondary. Any expenses related to non-church activity would not be deductible.
To be deductible, your expenses must be unreimbursed, directly connected to your unpaid church work and incurred only because you performed the unpaid church work. You must itemize your tax deductions on Schedule A in order to claim a deduction for your church work. You claim your deductible expenses as a charitable donation. It would be good to have an acknowledgment from the church attesting to the necessity of your trip to the church.
Thanks... that is helpful.
But TurboTax help has this sentence:
"However, you cannot deduct these expenses if there is a significant element of personal pleasure, recreation, or vacation involved in the travel."
How much is a 'significant element'? The conference was 3 days and the tour was 5. I paid for the conference and the hotel during it. The tour was paid for separately, so those expenses are clearly divided.
What I'm trying to figure out is whether I can deduct the airfare in whole or in part.
if your purpose for going to the conference for church leaders, you can deduct the full amount. The IRS states that The Internal Revenue Service allows you to claim airfare to a conference – or the cost of airline tickets anywhere you travel for business – as long as you're travelling for business purposes to an area outside where you typically perform your job. You may have took a scenic tour while being there and the cost of the scenic tour is not tax deductible but your airline tickets are. Please look at this IRS link for further information..
@DaveF1006 My assumption was that the poster is a layman and went to the conference in that capacity and so is wondering about a charitable deduction. Your reply address travel deductibility for business. Perhaps the poser can clarify.
The 'conference' is a training for 'elders and responsible ones' in churches all over the world. I am a responsible one ('deacon' is the closest scriptural term) in the church and attended to be trained in that capacity. We don't have any paid clergy in our church, only volunteer leaders like me. We also don't have laymen, only members.
Clearly, your activity is charity related as opposed to business related. I can’t tell you how the IRS would rule on your charitable deduction but since you spent more days touring than you did at the conference they may disallow it. It’s your return and you have to defend it. Of course, to deduct anything you have to itemize.