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Table 2. Volunteers' Questions and Answers 13:22 - 13-Feb-2023
If you volunteer for a qualified organization, the following questions and answers may apply to you. All of the
rules explained in this publication also apply. See, in particular, Out-of-Pocket Expenses in Giving Services.

Question Answer
I volunteer 6 hours a week in the office of a qualified organization. The receptionist is paid No, you can't deduct the value of your time or services.
$10 an hour for the same work. Can I deduct $60 a week for my time?
The office is 30 miles from my home. Can I deduct any of my car expenses for these trips? Yes, you can deduct the costs of gas and oil that are directly related to
getting to and from the place where you volunteer. If you don't
want to figure your actual costs, you can deduct 14 cents for each
mile.
I volunteer as a Red Cross nurse's aide at a hospital. Can I deduct the cost of the uniforms I Yes, you can deduct the cost of buying and cleaning your uniforms if
must wear? the hospital is a qualified organization, the uniforms aren't suitable for
everyday use, and you must wear them when volunteering.
I pay a babysitter to watch my children while I volunteer for a qualified organization. Can I No, you can't deduct payments for childcare expenses as a
deduct these costs? charitable contribution, even if you would be unable to volunteer without childcare. (If you
have childcare expenses so you can work for pay, see Pub. 503, Child and Dependent
Care Expenses.)

Foreign students brought to this coun- • Directly connected with the services; 1. They are unreimbursed out-of-pocket ex-
TIP try under a qualified international edu- • Expenses you had only because of the penses to feed, clothe, and care for the
cation exchange program and placed services you gave; and foster child.
in American homes for a temporary period gen- • Not personal, living, or family expenses.
erally aren't U.S. residents and can't be claimed 2. They are incurred primarily to benefit the
qualified organization.
as dependents. Table 2 contains questions and answers
that apply to some individuals who volunteer Unreimbursed expenses that you can't de-
Qualifying expenses. You may be able to de- their services. duct as charitable contributions may be consid-
duct the cost of books, tuition, food, clothing, ered support provided by you in determining
transportation, medical and dental care, enter- Underprivileged youths selected by charity. whether you can claim the foster child as a de-
You can deduct reasonable unreimbursed
tainment, and other amounts you actually pendent. For details, see Pub. 501, Depend-
spend for the well-being of the student. out-of-pocket expenses you pay to allow under- ents, Standard Deduction, and Filing Informa-
privileged youths to attend athletic events, mov- tion.
Expenses that don't qualify. You can't de- ies, or dinners. The youths must be selected by
duct depreciation on your home, the FMV of a charitable organization whose goal is to re- Example. You cared for a foster child be-
lodging, and similar items not considered duce juvenile delinquency. Your own similar ex- cause you wanted to adopt her, not to benefit
amounts actually spent by you. Nor can you de- penses in accompanying the youths aren't de- the agency that placed her in your home. Your
duct general household expenses, such as ductible. unreimbursed expenses aren't deductible as
taxes, insurance, and repairs. charitable contributions.
Conventions. If a qualified organization se-
Reimbursed expenses. In most cases, lects you to attend a convention as its represen- Church deacon. You can deduct as a charita-
you can't claim a charitable contribution deduc- tative, you can deduct your unreimbursed ex- ble contribution any unreimbursed expenses
tion if you are compensated or reimbursed for penses for travel, including reasonable you have while in a permanent diaconate pro-
any part of the costs of having a student live amounts for meals and lodging, while away gram established by your church. These expen-
with you. However, you may be able to claim a from home overnight for the convention. How- ses include the cost of vestments, books, and
charitable contribution deduction for the unreim- ever, see Travel, later. transportation required in order to serve in the
bursed portion of your expenses if you are reim- You can't deduct personal expenses for program as either a deacon candidate or an or-
bursed only for an extraordinary or one-time sightseeing, fishing parties, theater tickets, or dained deacon.
item, such as a hospital bill or vacation trip, you nightclubs. You also can't deduct travel, meals
paid in advance at the request of the student's and lodging, and other expenses for your Car expenses. You can deduct as a charitable
parents or the sponsoring organization. spouse or children. contribution any unreimbursed out-of-pocket
You can't deduct your travel expenses in at- expenses, such as the cost of gas and oil, di-
Mutual exchange program. You can't de- rectly related to the use of your car in giving
duct the costs of a foreign student living in your tending a church convention if you go only as a services to a charitable organization. You can't
member of your church rather than as a chosen
home under a mutual exchange program representative. You can, however, deduct unre- deduct general repair and maintenance expen-
through which your child will live with a family in imbursed expenses that are directly connected ses, depreciation, registration fees, or the costs
a foreign country. with giving services for your church during the of tires or insurance.
Reporting expenses. For a list of what you convention. If you don't want to deduct your actual ex-
must file with your return if you deduct expen- Uniforms. You can deduct the cost and up- penses, you can use a standard mileage rate of
ses for a student living with you, see Reporting keep of uniforms that aren't suitable for every- 14 cents a mile to figure your contribution.
expenses for student living with you under How day use and that you must wear while perform- You can deduct parking fees and tolls
To Report, later. ing donated services for a qualified whether you use your actual expenses or the
standard mileage rate.
You must keep reliable written records of
Out-of-Pocket Expenses in organization. your car expenses. For more information, see
Giving Services Foster parents. You may be able to deduct as Car expenses under Substantiation Require-
a charitable contribution some of the costs of ments, later.
being a foster parent (foster care provider) if
Although you can't deduct the value of your you have no profit motive in providing the foster Travel. Generally, you can claim a charitable
services given to a qualified organization, you care and aren't, in fact, making a profit. A quali- contribution deduction for travel expenses nec-
may be able to deduct some amounts you pay fied organization must select the individuals you essarily incurred while you are away from home
in giving services to a qualified organization. take into your home for foster care. performing services for a qualified organization
The amounts must be: You can deduct expenses that meet both of only if there is no significant element of
• Unreimbursed; the following requirements.
Publication 526 (2022) Page 5