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Can I Claim A Deduction For Charity Volunteer Work?

If you volunteer for a church or charity organization (does not apply to "non-profit" or "tax-exempt" organizations that are not allowed to accept tax-deductible donations), you can deduct your reasonable out-of-pocket expenses of that activity. This would include your car expenses (at 12 cents a mile, or the actual expense for gas and oil), supplies, uniforms, etc. You cannot take a deduction for your actual services, even if your time has a readily-determinable fair market value.

Example: Frank is a electrician who generally bills at $75 an hour. He did some work for his local church, which took ten hours of his time, plus two hours he paid to an assistant who makes $16 an hour, and $45 worth (at cost) of supplies and materials. Assuming he does not deduct them as business expenses, his costs for supplies and paying his help may be deducted as a charity donation, as can his mileage to and from the job. He cannot deduct anything for his time or personal labor.

If your out-of-pocket expenses in providing services to a charity come to $250, for a single instance or series of related instances, you will need a written acknowledgment from the charity in order to take the deduction. See the Report concerning the necessity for receipts.

 

 

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We do not offer legal advice. All information provided on this website is for informational purposes only and is not a substitute for proper legal advice. If you have legal questions, we recommend that you seek the advice of legal professionals.

Tax Disclaimer: To ensure compliance with IRS Rules, any U.S. federal tax advice provided in this communication is not intended or written to be used, and it cannot be used by the recipient or any other taxpayer (i) for the purpose of avoiding tax penalties that may be imposed on the recipient or any other taxpayer under the Internal Revenue Code, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction addressed herein.

Copyright 2017 Wink Tax Services / Wink Inc.
Last modified: January 30, 2017