What are miscellaneous charitable contributions?
Out-of-pocket expenses you pay in giving services to a qualified charitable organization can be deducted if they are unreimbursed; directly connected to the services; incurred only because of the services you gave; and not personal, living, or family expenses.
For example, if you are a scout leader and you take your troop on a camping trip, any expenses that are out-of-pocket, such as buying the scouts lunch or the gas you pay to travel for the trip can be entered as out-of-pocket expenses as long as they were not reimbursed. For car expenses, you can either enter your unreimbursed expenses such as gas and oil, or you can use the standard mileage rate of $0.14 per mile. You can only deduct actual out-of-pocket expenses. You cannot deduct the value of your time or services.
For example, if you are a scout leader and you take your troop on a camping trip, any expenses that are out-of-pocket, such as buying the scouts lunch or the gas you pay to travel for the trip can be entered as out-of-pocket expenses as long as they were not reimbursed. For car expenses, you can either enter your unreimbursed expenses such as gas and oil, or you can use the standard mileage rate of $0.14 per mile. You can only deduct actual out-of-pocket expenses. You cannot deduct the value of your time or services.
