IRS - Tax Deductions for Volunteers

[Ken Fleming]

The information below is from:     (This pub is available on-line as a pdf file)

Federal Publication 17      Catalog Number 10311G
Your Federal Income Tax for Individuals
For use in of the preparing 2008 Revenue Returns

See: Chapter 24 Contributions- Page 161 Columns 1 & 2. Out-of-Pocket Expenses in Giving Services

Basically your transportation expenses to and from your home and the museum, the cost of meals and lodging are tax deductible.  Mileage at $0.14 per mile can be claimed instead of gas and oil expenses.

The deductions will be on Form A, Line 17.

I called the IRS and spent 1 1/2 hour to get their ruling.  Be sure to identify museum by full name and address.  The IRS will check publication 78 to see if we're there and we are.

KEEP GOOD RECORDS, or know where the proof is/can be found.

[Duncan Mackiewicz]

I have claimed this deduction for 2 years and there is a charitable donation explanation in the long-form packet.  The only caveat is that there can be no personal benefit or gain for the travel to and from the museum (so enjoying yourself while at the museum is not allowed).  Also, I think most folks will find the cost of gas/oil to be considerably higher than the $.14 per mile figure.  And Ken is correct that accurate record keeping is a must in terms of mileage, gas, lodging, and meals away from the museum. 
Duncan

[Ken Fleming]

You most certainly can enjoy being at the museum.

To quote IRS Publication 17, Chapter 24, Page 161, Middle Column, Second Paragraph.

"The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable organization. Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip.  However, if you have only nominal duties, or if for significant parts of the trip you do not have any duties, you cannot deduct your travel expenses."

Show up, do the work that you can.  Your logged hours are the answer to being here.

[Mike Fox]

Guess I'll keep better track for this coming year. According to my figures, it is $19.04 for me to make a round trip. This year that has been every week accept one so far. Is that air miles or actual miles driven? That might shorten things up some.

[Ken Fleming]

With the Nation's current economic situation, the need to keep every penny in your pocket becomes more important.  Simply keep a log of your mileage expenses for a year and see what it amounts to at year end.

By the way, meals are only deductible if the distance requires an overnight stay.  Sorry Mike, breakfast at the diner is not allowed (LOL).  Mileage can be (should be) actual, however in my discussion with the IRS, they would accept something like MapQuest distances.  I my case from ZipCode 19510 to 04535 is 497 miles each way and from Moody's Cabins to 97 Cross Road is 17 miles one way.  Thus it adds up.

Remember to keep good records and then spend your return at the W.W.& F. Ry.

[Mike Fox]

It's getting close to tax time. Thought I'd post on this to get it close to the top again

Federal Publication 17      Catalog Number 10311G
Your Federal Income Tax for Individuals
For use in of the preparing 2009 Revenue Returns

Still Chapter 24, this time page 163-171.

You will need Schedule A from the 1040.

Don't forget, your membership dues paid during the year along with any donations made over the year are tax deductible.

[Allan Fisher]

Two things to add - in the past IRS has allowed one meal if you volunteer over 8 hours in a day. They also allow reasonable laundry expenses if you volunteer away from home for 5 days or more.

And for the crews and MW people - uniforms are tax deductible - this would include bib overalls and WW&F shirts and hats if you would not normally need them in your every day life.

I have been taking all of the above deductions for my volunteer time for the last 40 years - and been audited once - and these expenses were ok'd by IRS auditor. But they wouldn't allow the cigars I gave out to my train and engine crews and the roses I gave my secretary on Secretaries Week. If I had kept records of every cigar given out , to whom it was given, and when & where given, they would have allowed it.

[Keith Taylor]

But they wouldn't allow the cigars I gave out to my train and engine crews and the roses I gave my secretary on Secretaries Week. If I had kept records of every cigar given out , to whom it was given, and when & where given, they would have allowed it.

Gee...all I ever gave the T & E crews that I dealt with was coffee and some chile dogs. Maybe I would have gotten better cooperation with the gift of a cigar or two!

[Ed Lecuyer]

From those away, mileage is deductible (at the standard IRS rate) as are tolls. Even those who are close, but come often, you may be surprised how large of a deduction that adds up to.

That all being said, I think it would be prudent for me (as moderator) to remind every one to consult their personal tax professional before taking any advice offered here on the forum (unless someone here is a tax professional.)

[Duncan Mackiewicz]

It should be noted that mileage or gas can be deducted for travel but not both.  Whichever is the greater deduction works for me but if you choose gas you better have the gas station receipts with dates to back it up.  If you come from away as I do, you can take reasonable lodging expenses like room and meals too.  It's all spelled out in the tax code and it can amount to a significant deduction.
Duncan

[Mike Fox]

I figured mine out, mileage anyway. According to mapquest, and choosing the shortest routes, I put on almost 4400 miles this year, going to and from the museum, and to Albion. I did not count my mileage to Machias, which would add another thousand, because I don't remember if I logged that time into the book or not.
  But 4400 miles. And I live here in the State. And I still don't think I got there near enough.