Deductible Miles question

As long as you work for a qualified organization, the miles are deductible. You can alternatively deduct actual expenses (provided you have receipts). It's good to have a log. You can have a log that shows date, beginning mileage, ending mileage, then add a 4th column to subtract the two. Or your log can show start point, end point, roundtrip distance, number of such trips and dates of each, and a 4th column that multiplies the roundtrip distance by the number of such trips. Remember, tolls and parking fees are deductible no matter whether you use standard or actual mileage.

Car expenses. If you claim expenses directly related to use of your car in giving services to a qualified organization, you must keep reliable written records of your expenses. Whether your records are considered reliable depends on all the facts and circumstances. Generally, they may be considered reliable if you made them regularly and at or near the time you had the expenses.

Your records must show the name of the organization you were serving and the date each time you used your car for a charitable purpose. If you use the standard mileage rate of 14 cents a mile, your records must show the miles you drove your car for the charitable purpose. If you deduct your actual expenses, your records must show the costs of operating the car that are directly related to a charitable purpose.

See Car expenses under Out-of-Pocket Expenses in Giving Services, earlier, for the expenses you can deduct.

If your out-of-pocket expenses exceed $250, you may need to get a letter from the charity confirming this. - TC Memo 2003-232.