Perform volunteer work for a charity?
Generally, if you do volunteer work for a charity, you are not entitled to deduct the cost of services you perform for the charity. However, if in connection with the volunteer work you incur out-of-pocket expenses, you may be entitled to deduct some of those expenses.
Out-of-pocket costs such as supplies incurred while performing services for the charity may be deducted as contributions to the charity. The cost of buying and cleaning your own uniform to perform charitable work is deductible as long as it is not suitable for everyday use and wearing it is required by the organization.
Travel expenses incurred to perform services for the charity are also deductible. When you travel for a charitable organization, you may deduct the cost of fuel or you may take the standard mileage rate of 14 cents per mile. Fares for taxis or public transportation, tolls and parking are also deductible. Other costs incurred during travel such as the cost of meals and lodging are also deductible. Repairs and maintenance on your vehicle are not deductible for charitable purposes. Commuting to and from a charitable organization for the performance of volunteer work is deductible.
Keep your receipts. If you take a deduction for the out-of-pocket expenses you incurred for a charity, keep your receipts and get written acknowledgement from the charity documenting the services you provide.
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