Mileaage-Voluntary charity work

[Bird Legs]

Client does volunteer work at a thrift shop, also donates items for resale. Is the mileage going back and forth for the volunteer work a charitable deduction? This is a 501(c)(3) organization.
My mind is blank today so any response is apprecated.

[Kram BergGold]

yes mileage deductible

yes mileage deductible

[Bird Legs]

Thank you

Kram Bergold for your response. I do appreciaten it.

[jainen]

personal commute.

>>I do appreciaten it.<<

I hope you aren't going to accept that as the final word, after only an hour. Fourteen cents is deductible for doing charity work, such as pickups and deliveries, but driving down to the store and home again is just a personal commute.

[Davc]

Driving to the store to do volunteer work is charitable miles.

[George Boutwell]

Driving to the store to do volunteer work is charitable miles.

You're right, and I was as surprised as you must be at someone's disagreement when this question came up elsewhere. There must be a book called "tax arguments we can start in June because the answer is so obvious it's hard to find in print." I think the dispute may have originated in Sunday school: if the teacher would be going to church anyway, the trip there is not deductible.

[Bees Knees]

Reg. Sec. 1.170A-1(g) CONTRIBUTIONS OF SERVICES. "No deduction is allowable under section 170 for a contribution of services. However, unreimbursed expenditures made incident to the rendition of services to an organization contributions to which are deductible may constitute a deductible contribution. For example, the cost of a uniform without general utility which is required to be worn in performing donated services is deductible. Similarly, out-of-pocket transportation expenses necessarily incurred in performing donated services are deductible. Reasonable expenditures for meals and lodging necessarily incurred while away from home in the course of performing donated services also are deductible."

The rules that say you cannot deduct commuting expenses apply to business deductions under Section 162. Charitable contributions are not business expenses, and therefore, limitations that generally apply, such as the 50% of meals limitation, does not apply to Section 170. Therefore, since it is necessary to commute to the organization to perform the volunteer service, the commuting expenses are deductible.

TTB, page 4-17 provides this example:

Auto expenses. Deductible out-of-pocket expenses include the
cost of using the taxpayer’s auto in providing services for a charitable
organization. Deduct the actual cost of gas and oil, or the
standard mileage rate. Add parking and tolls to amount claimed
for either standard mileage rate or actual expenses.

Example #1: Glen drives 30 miles from home
to his church to provide volunteer janitorial
services once every week. His commuting
costs are deductible.

[Bird Legs]

Everyone, thank you for your

replies, and this includes Jainen.
My mind sometimes does not work just exactly right after my chemotherapy session.
So I appreciate all of your help.

[jainen]

you should have said so

>>Everyone, thank you for your replies, and this includes Jainen<<

Hey, you begged for "any response." If you wanted accuracy, you should have said so.

[Corduroy Frog]

Stevie Wells

Stevie, thanks for your post, and for hanging in there. I know how well-trained you are in the tax arena, and only the circumstances make it appear incoherent. We look forward to you getting better and hearing more from you.

[Bird Legs]

Jainen

You are correct. I did ask for responses. And I truly appreciated yours.

[JG EA]

Do you think we'll need an acknowledgement letter from the charity now? Mileage is treated as cash donation - so do you think it'll have the same requirements for receipts?

[Corduroy Frog]

No Receipt

The taxpayer must be the authenticity behind the travel deduction. There can be no "receipt" for this. Example: If you're claiming 600 miles for transporting needy kids to Mt. Rushmore, about the only thing the charity can do is corroborate the fact that you took them. Should be easy enough to trace your route and accumulate mileage...

[OldJack]

Do you think we'll need an acknowledgement letter from the charity now?

Although not required, it would be easy documentation if the charity gave you a letter saying how many days during the year that you worked at the place. Mileage from home to the work place would be a simple math calculation without any requirement for an actual daily mileage log.