According to Publication 526, out-of-pocket expenses are entered on line 11 of Schedule A as an itemized deduction to your charity.
Out‑of‑pocket volunteer expenses
Out‑of‑pocket volunteer expenses are deductible — but ONLY if ALL IRS conditions are met.
IRS‑allowed volunteer expense deductions must be:
- Unreimbursed
- Directly related to the volunteer service
- Incurred only because of the volunteer work
- Not personal, family, or living expenses
The value of your time is never deductible. I RS and legal guides are crystal clear: You cannot deduct the value of your labor, time, or professional services.
Travel deductions
IRS rules:
Deductible travel includes:
- Airfare, train, bus
- Lodging
- Meals
- Transportation (taxis, rideshare, etc.)
BUT only if ALL of these are true:
- The trip is entirely for volunteer service
- There is no significant element of personal pleasure or vacation
- You are “on duty in a genuine and substantial sense throughout the trip.”
Clothing/uniforms
Clothing and Uniforms are deductible only if they cannot be worn outside volunteering
IRS examples:
- Normal clothing (even if bought for volunteering) is not deductible.
- Only required uniforms not suitable for everyday wear qualify
Navigation
To complete this within the program, go to:
- Federal
- Deductions - Select my forms
- Itemized Deductions
- Donations to Charity
- Cash Donations