Away-from-home travel expenses while performing services for a charity, including out-of-pocket costs for round-trip travel, taxi fares, and other costs of transportation between the airport or station and hotel, plus lodging and meals at 100%. These expenses are only deductible if there is no significant element of personal pleasure associated with the travel, or if your services for a charity do not involve lobbying activities.

The cost of entertaining others on behalf of a charity, such as wining and dining a potential large contributor (but the cost of your own entertainment or meal is not deductible).

If you use your car while performing services for a charitable organization, you may deduct your actual unreimbursed expenses directly attributable to the services, such as gas and oil costs, or you may deduct a flat 14 cents per mile for the charitable use of your car. You may also deduct parking fees and tolls. If you use your vehicle in providing donated services to a charity for relief related to Hurricane Katrina during the period between August 25, 2005 to December 31, 2006, you can compute your charitable mileage deduction using a standard mileage rate equal to 70% of the business mileage rate in effect on the date of the contribution, rather than the charitable standard mileage rate.

You can deduct the cost of your uniform when doing volunteer work for the charity, as long as the uniform has no general utility. The cost of cleaning the uniform can also be deducted.



No charitable deduction is allowed for a contribution of $250 or more unless the contribution is substantiated with a written acknowledgment from the charitable organization. To verify your contribution:

Get written documentation from the charity about the nature of your volunteering activity and the need for related expenses to be paid. For example, if you travel out of town as a volunteer, request a letter from the charity explaining why you're needed at the out-of-town location.

You should submit a statement of expenses if you are out-of-pocket for substantial amounts and, preferably, a copy of the receipts to the charity and arrange for the charity to acknowledge in writing the amount of the contribution.

Maintain detailed records of your out-of-pocket expenses—receipts plus a written record of the time, place, amount, and charitable purpose of the expense.