Deductions for 501(c)(3) volunteers

This is a funny area. Most 501c3 reimburse their employees the full IRS allowed rate and their Board volunteers the same. But the IRS aloows a different rate for volunteer travel. the 2007 rates are: Business 48.5 Charitable 14 Medical and moving 20

I know on no instances where the IRS made the excess taxiable to the volunteer.

"Dick Adams" wrote

For the Organization reimbursing them? I'd do it at the established Federal rate, currently 48.5 cents per mile. Otherwise the individual volunteer can only take a deduction on Schedule A at 14 cents per mile.

The Organization should make and pay for those arrangements in advance, or at a minimum, have those types of remibursable expenses approved in advance by the Board. For the individual they'd have to get the Organization to issue a letter in support of the charitable travel.

Deductible by who? For the Organization, of course. For the individual volunteer, yes as well, with supporting documentation of the charitable purpose of the trip.

Meals are deductible on Schedule A as charitable contributions. Again, get a letter substantiating the charitable travel, lodging and meals. It's better to get reimbursed by the Organization if possible.

-- Paul A. Thomas, CPA Athens, Georgia

For 2007, 14 cents is the mileage rate.

I believe all are deductible as charitable contributions.

- Samba

Mileage rate for charitable activities is 14 cents. This is set by Congress, not the IRS, so it can't be changed unless Congress changes the law.

Yes, you can also use actual cost of gas and oil for your car instead of the 14 cents mileage rate.

Yes

No, meals are deductible. Here is a blurb from page 6 of Pub. 526, which goes into great detail about what can and cannot be deducted as a charitable donation. Deductible travel expenses. These include: * Air, rail, and bus transportation, * Out-of-pocket expenses for your car, * Taxi fares or other costs of transportation between * the airport or station and your hotel, * Lodging costs, and * The cost of meals.

There seems to be confusion here between the mileage amount that the charitable organization is allowed to reimburse volunteers, 48.5c, and the amount that volunteers are allowed to claim as part of their standard deduction.

Charities that reimburse mileage to volunteers can reimburse up to the maximum 48.5 rate, and that is a separate situation from volunteers who wish to increase their standard deduction.

You can ask the charity to see their "Accountable Plan" Rules for reimbursing volunteers' mileage, and I'll take bets right now that it will reflect exactly what is being described here.

Just as an aside and not directly related to this question, the IRS has the authority to adjust mileage for business (including the business of a charity), for medical and moving, but Congress retained the right to set the charitable mileage.