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Table 2. Volunteers' Questions and Answers
If you do volunteer work for a qualified organization, the following questions and answers may apply to you. All of the rules explained in this publication also apply. See, in particular, Out-of-Pocket Expenses in Giving Services.
Question Answer
Question
Answer
I do volunteer work 6 hours a week in the office of a qualified organization. The receptionist is paid $6 an hour to do the same work I do. Can I deduct $36 a week for my time?
No, you cannot deduct the value of your time or services.
The office is 30 miles from my home. Can I deduct any of my car expenses for these trips?Yes, you can deduct the costs of gas and oil that are directly related to
getting to and from the place where you are a volunteer. If you do not
want to figure your actual costs, you can deduct 14 cents for each
mile.I volunteer as a Red Cross nurse's aide at a hospital. Can I deduct the cost of uniforms that I must wear?
Yes, you can deduct the cost of buying and cleaning your uniforms if
the hospital is a qualified organization, the uniforms are not suitable for
everyday use, and you must wear them when volunteering.I pay a babysitter to watch my children while I do volunteer work for a qualified organization. Can I deduct these costs?
No, you cannot deduct payments for child care expenses as a
charitable contribution, even if they are necessary so you can do
volunteer work for a qualified organization. (If you have child care
expenses so you can work for pay, get Publication 503, Child and
Dependent Care Expenses.)Deductible travel expenses. These include:
· Air, rail, and bus transportation,
· Out-of-pocket expenses for your car,
· Taxi fares or other costs of transportation between the airport or station and your hotel,
· Lodging costs, and
· The cost of meals.
Because these travel expenses are not business-related, they are not subject to the same limits as business related expenses. For information on business travel expenses, see Travel in Publication 463, Travel, Entertainment, Gift, and Car Expenses.
Expenses of Whaling Captains
You may be able to deduct as a charitable contribution the reasonable and necessary whaling expenses paid during the year in carrying out sanctioned whaling activities. The deduction is limited to $10,000 a year. To claim the deduction, you must be recognized by the Alaska Eskimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities.
Sanctioned whaling activities are subsistence bowhead whale hunting activities conducted under the management plan of the Alaska Eskimo Whaling Commission.
Whaling expenses include expenses for:
· Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities,
· Supplying food for the crew and other provisions for carrying out these activities, and
· Storing and distributing the catch from these activities.
You must keep records showing the time, place, date, amount, and nature of the expenses. For details, see Revenue Procedure 2006-50, 2006-47 I.R.B. 944, which is available at http://www.irs.gov/irb/2006-47_IRB/ar12.html.
