Page
1
*
2
*
3
*
4
*
5
*
6
Uniforms.
You can deduct
the cost and upkeep of
uniforms that are not
suitable for everyday
use and that you must
wear while performing
donated services for a
charitable organization.
Foster parents.
You may
be able to deduct as a
charitable contribution
some of the costs of
being a foster parent
(foster care provider)
if you have no profit
motive in providing the
foster care and are not,
in fact, making a
profit. A qualified
organization must
designate the
individuals you take
into your home for
foster care.
You can deduct expenses
that meet both of the
following requirements.
1. They are unreimbursed
out-of-pocket expenses
to feed, clothe, and
care for the foster
child.
2. They must be mainly
to benefit the qualified
organization.
Unreimbursed expenses
that you cannot deduct
as charitable
contributions may be
considered support
provided by you in
determining whether you
can claim the foster
child as a dependent.
For details, see IRS
Publication 501,
Exemptions, Standard
Deduction, and Filing
Information.
Example.
You cared for a foster
child because you wanted
to adopt her, not to
benefit the agency that
placed her in your home.
Your unreimbursed
expenses are not
deductible as charitable
contributions.
Church deacon.
You can
deduct as a charitable
contribution any unreimbursed expenses
you have while in a
permanent diaconate
program established by
your church. These
expenses include the
cost of vestments,
books, and
transportation required
in order to serve in the
program as either a
deacon candidate or as
an ordained deacon.
Car expenses.
You can
deduct unreimbursed
out-of-pocket expenses,
such as the cost of gas
and oil, that are
directly related to the
use of your car in
giving services to a
charitable organization.
You cannot deduct
general repair and
maintenance expenses,
depreciation,
registration fees, or
the costs of tires or
insurance.
If you do not want to
deduct your actual
expenses, you can use a
standard mileage rate of
14 cents a mile to
figure your
contribution.
You can deduct parking
fees and tolls, whether
you use your actual
expenses or the standard
mileage rate.
You must keep reliable
written records of your
car expenses. For more
information, see Car
expenses under Records
To Keep, later.
Travel.
Generally, you
can claim a charitable
contribution deduction
for travel expenses
necessarily incurred
while you are away from
home performing services
for a charitable
organization only if
there is no significant
element of personal
pleasure, recreation, or
vacation in the travel.
This applies whether you
pay the expenses
directly or indirectly.
You are paying the
expenses indirectly if
you make a payment to
the charitable
organization and the
organization pays for
your travel expenses.
The deduction for travel
expenses will not be
denied simply because
you enjoy providing
services to the
charitable organization.
Even if you enjoy the
trip, 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 do not
have any duties, you
cannot deduct your
travel expenses.
Example 1.
You are a troop leader
for a tax-exempt youth
group and you help take
the group on a camping
trip. You are
responsible for
overseeing the setup of
the camp and for
providing adult
supervision for other
activities during the
entire trip. You
participate in the
activities of the group
and really enjoy your
time with them. You
oversee the breaking of
camp and you help
transport the group
home. You can deduct
your travel expenses.
Example 2.
You sail from one island
to another and spend 8
hours a day counting
whales and other forms
of marine life. The
project is sponsored by
a charitable
organization. In most
circumstances, you
cannot deduct your
expenses.
Example 3.
You work for several
hours each morning on an
archeological dig
sponsored by a
charitable organization.
The rest of the day is
free for recreation and
sightseeing. You cannot
take a charitable
contribution deduction
even though you work
very hard during those
few hours.
Example 4.
You spend the entire day
attending a charitable
organization's regional
meeting as a chosen
representative. In the
evening you go to the
theater. You can claim
your travel expenses as
charitable
contributions, but you
cannot claim the cost of
your evening at the
theater.
Daily allowance (per
diem). If you provide
services for a
charitable organization
and receive a daily
allowance to cover
reasonable travel
expenses, including
meals and lodging while
away from home
overnight, you must
include in income the
amount of the allowance
that is more than your
deductible travel
expenses. You can deduct
your necessary travel
expenses that are more
than the allowance.
Page
1
*
2
*
3
*
4
*
5
*
6
