Deduction for church deacon in Pub. 526

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

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C Cheski
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Ah, deacons. )-( I am just working on my deacon client's tax mess he created for his grandson. Our deacon does get reimbursed for various expenses he incurs while performing his duties. We put the whole mess on Sch. C since that is his only occupation. In your case, deduct all the expenses incurred in donating services to your church on Sch. A. Any trip to the church or to visit a parishioner other than the usual trip on Sunday would be deductible mileage. When using public transportation, the actual cost can be used. Vestments are the same as uniforms for volunteer work. Their cleaning is also deductible. Don't forget books and other publications, travel to area conferences, additional training and education, and office supplies. Linda Dorfmont E.A., CFP, CSA

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DORFMONT

Many thanks, Linda. I hadn't considered that the usual trip on Sunday is not deductible. Is that because it's assumed he'd be going to church even if he weren't performing the duties of a deacon at our two services? And just to be sure: Can we deduct the cost of his travel to meetings of diocesan committees to which he has been appointed? Or to meetings with a deacon school student he has agreed to mentor? Cynthia

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C Cheski

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