Deductibility of Out-of-Pocket Expenses for Charitable Volunteer Work

Sorry, I've asked this before but didn't get a consensus answer.

My college student daughter will be going on a volunteer mission with a charitable organization in January 2013, where the organization donates medical services and supplies. This organization is an IRS-registered charitable organization. There will be unreimbursed, out-of-pocket expenses incurred to support this trip, the largest two being airfare and registration fee.

To me, it is clear that if my daughter itemized deductions and received an acknowledgment letter after the trip from the charitable organization (Pages

19-20 of IRS Pub 526, Section Header "Out of Pocket Expenses") that contains:

A description of the services provided,

A statement of whether or not your organization provided any goods or services as reimbursement for the expenses incurred, and

A description and good faith estimate of the value of any goods or services provided to reimburse the volunteer (or confirm none)

that she would be able to deduct these nonreimbursed expenses.

However, she is a college student with little income that doesn't itemize, and is still declared as a dependent on my tax return, where I claim her personal exemption.

So my questions are:

1. If I pay the out-of-pocket expenses and claim my daughter as my dependent and she (not me) is the volunteer, can I deduct these expenses if she receives the acknowledgment letter? She still files her own return with no personal exemption due to her limited income, resulting in no tax owed.

1. If the answer to question 1 is Yes, then if I pay the airfare and registration fee in December 2012 for her volunteer mission that will occur in January 2013, can I deduct these expenses on my 2012 return? ====================== The acknowledgement letter needs to be in your name for you to have verification of the out-of-pocket expense. It is required if the out-of-pocket expense for the year exceeds 0. Contributions are deducted when paid, carryforward rules notwithstanding.

As noted above, the acknowledgement letter needs to name the person taking the deduction. It is worth noting that the acknowledgement letter has to include ALL the information required by law and must be in the taxpayer's hands BEFORE filing the tax return.

responding to

Robert Houston wrote:You should look at a case that has concluded, reluctantly but adamantly, thatyou are not entitled to any deduction for these expenses. Davis, Harold, et ux. v. CommissionerUnited States Court of Appeals for the Ninth CircuitDocket No. 87-4170 Decided: November 14, 1988

63 AFTR2d 89-400 861 F.2d 558 1988 U.S. App. LEXIS 15,140 88-2 USTC Para. 9594