May I deduct net mileage costs ($0.14/mile, less reimbursement) to drive our parish church's organist, a parish employee, to and from his home on Sundays?

[sbottini1]

On the one hand, employee commuting expenses should not be deductible.  On the other, my transporting our organist benefits the parish (as well as the organist), as music is a vital part of our worship.  He currently has health issues that prevent him from driving.  The cost of a cab or a ride share would be prohibitive week after week.  Would the answer to my question be different if the organist were a volunteer instead of an employee?

[MinhT · Accepted solution]

The IRS says that you can deduct miles for charitable purposes at the rate of 14 cents a mile if you have to travel to perform services for the charitable organization. I think that if a responsible person in the church asks to drive the organist, you can be considered as performing services for the church.