Publication 526 (Charitable Contributions), page 5, has a paragraph about deductions available to a permanent church deacon. My husband is such a deacon in the Episcopal church. Does anyone know if the cost of vestments mentioned in the IRS pub includes the dry cleaning of such vestments? Would we use the next paragraph on that page, "Car expenses," to figure the cost of auto transportation required in order to serve as an ordained deacon? He also occasionally uses taxis and public transportation to get to church. I'm assuming that he should get receipts from the cab driver and simply keep track of bus or L fares throughout the year. Episcopal deacons are not paid a salary, and none of these expenses is reimbursed by the parish, diocese, or national church. We've already filed for 2006 and received our refund, and I'm not interested in amending, but we'd like to know what to start tracking for next year. (We have sufficient deductions to itemize on Schedule A.) Many thanks,
Cynthia Cheski Chicago