Charitable deductions are allowed only for travel expenses (meals and lodging included) by volunteers who do charitable work for their organization while away from home on the charity's behalf. Unlike other areas of taxes, meals are not subject to the 50% limitation. Any "significant element of personal pleasure" negates a deduction (i.e., not even partial deduction is allowed). Significant personal pleasure is assumed if the taxpayer has only minor duties and is not required to perform any duties for the charity for major portions of the away-from-home stay. If the taxpayer's personal vehicle is used for the charitable travel, then the taxpayer may deduct cost of gas and oil, but not depreciation, insurance or repairs. In addition, the current standard mileage rate of $.14/per mile may not be used.

James M. Batten, EA • 451 Andover Street Suite 120 • North Andover, MA 01845
Phone: 978.686.5001 • Fax: 978.687.1011