What are qualified out-of-pocket expenses for charitable contributions?

Out-of-pocket expenses you pay in giving services to a qualified charitable organization can be deducted if they are:

1. Unreimbursed,
2. Directly connected to the services,
3. Expenses you had only because of the services you gave, AND
4. 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 a lunch) count as out-of-pocket expenses as long as they weren't reimbursed.

For car expenses, you can either enter your unreimbursed expenses such as gas and oil in the Out-Of-Pocket Expenses section, or you can use the standard mileage rate of $0.14 per mile by entering your miles in the Mileage for Volunteer Work section. You can deduct parking fees and tolls in the Out-Of-Pocket Expenses section no matter which method you use.

You can only deduct actual out-of-pocket expenses. You can't deduct the value of your time or services.