What you can deduct when volunteering

This article organizes the original guidance on what you can deduct when volunteering into clear sections for easier reading and reference.

Overview

This opening section presents the main context from the original post.

Because donations to charity of cash or property generally are tax deductible (if you itemize), it only seems logical that the donation of something even more valuable to you—your time—would also be deductible. Unfortunately, that’s not the case.

Donations of time or services are not deductible. It doesn’t matter if it is simple administrative work, such as checking in attendees at a fundraising event, or if it is work requiring significant experience and expertise that would be much more costly to the charity if it had to pay for it, such as skilled carpentry or legal counsel.

However, you potentially can deduct out-of-pocket costs associated with your volunteer work.

The basic rules

This section keeps the original guidance focused on the basic rules.

As with any charitable donation, for you to be able to deduct your volunteer expenses, the first requirement is that the organization be a qualified charity. You can use the IRS’s “Tax Exempt Organization Search” tool (formerly “Select Check”) to find out.

Assuming the charity is qualified, you may be able to deduct out-of-pocket costs that are:

• Unreimbursed,
• Directly connected with the services you’re providing,
• Incurred only because of your charitable work, and
• Not “personal, living or family” expenses.

Supplies, uniforms and transportation

This section keeps the original guidance focused on supplies, uniforms and transportation.

A wide variety of expenses can qualify for the deduction. For example, supplies you use in the activity may be deductible. And the cost of a uniform you must wear during the activity may also be deductible (if it is required and not something you would wear when not volunteering).

Transportation costs to and from the volunteer activity generally are deductible, either the actual cost or 14 cents per charitable mile driven. But you have to be the volunteer. If, say, you drive your elderly mother to the nature center where she’s volunteering, you cannot deduct the cost.

You also can’t deduct transportation costs you would be incurring even if you weren’t volunteering. For example, if you take a commuter train downtown to work, then walk to a nearby volunteer event after work and take the train back home afterwards, you won’t be able to deduct your train fares.

But if you take a cab from work to the volunteer event, then you potentially can deduct the cab fare for that leg of your transportation.

Volunteer travel

This section keeps the original guidance focused on volunteer travel.

Transportation costs may also be deductible for out-of-town travel associated with volunteering. This can include air, rail and bus transportation; driving expenses; and taxi or other transportation costs between an airport or train station and wherever you’re staying. Lodging and meal costs also might be deductible.

The key to deductibility is that there is no significant element of personal pleasure, recreation or vacation in the travel. That said, according to the IRS, the deduction for travel expenses won’t be denied simply because you enjoy providing services to the charitable organization.

But you must be volunteering in a genuine and substantial sense throughout the trip. If only a small portion of your trip involves volunteer work, your travel expenses generally won’t be deductible.

Keep careful records

This section keeps the original guidance focused on keep careful records.

The IRS may challenge charitable deductions for out-of-pocket costs, so it is important to keep careful records. If you have questions about what volunteer expenses are and are not deductible, please contact us.

Related Resources

These resources connect the article topic with related Bowers service pages and approved professional reading.

• Tax Services
• Not-for-Profit
• Bowers Updates
• About Bowers
• Harvard Business Review
• Accounting Today

FAQ

The questions below summarize the main points already covered in the article.

What is the main focus of What you can deduct when volunteering?

The article focuses on what you can deduct when volunteering and organizes the original guidance into sections for easier review.

What topics does the article cover first?

The article begins with the basic rules and then continues through the remaining points in the original post.

Which additional areas are included?

Additional sections include supplies, uniforms and transportation, volunteer travel, keep careful records.

Does the post include action items or reminders?

Yes. The original post includes listed items that have been kept in list format for easier scanning.

Was the original post wording changed?

The revision keeps the author wording and updates the structure so the post is easier to read online.