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:
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.
- Unreimbursed,
- Directly connected to the services,
- Expenses you had 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 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.
