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Deductions for 501(c)(3) volunteers

 

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Subject Author Date
Deductions for 501(c)(3) volunteers Dick Adams 06-05-2007
Posted by Dick Adams on June 5, 2007, 3:19 pm
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What is the mileage rate for 501(c)(3) volunteers?

For overnight travel, I presume mileage and or actual cost
of plane, train, or bus is deductible. Correct?

Is lodging deductible for overnight travel that is not a
vacation?

I presume meals are not deductible. Correct?

Dick

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Posted by Paul Thomas, CPA on June 6, 2007, 4:39 pm
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> What is the mileage rate for 501(c)(3) volunteers?

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.

> For overnight travel, I presume mileage and or actual cost
> of plane, train, or bus is deductible. Correct?

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.

> Is lodging deductible for overnight travel that is not a
> vacation?

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.

> I presume meals are not deductible. Correct?

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

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Posted by Bul thistle on June 6, 2007, 4:39 pm
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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.

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<< The foregoing was not intended or written to be used, >>
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Posted by bono9763@yahoo.com on June 6, 2007, 4:39 pm
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> What is the mileage rate for 501(c)(3) volunteers?

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.

> For overnight travel, I presume mileage and or actual cost
> of plane, train, or bus is deductible. Correct?

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

> Is lodging deductible for overnight travel that is not a
> vacation?

Yes

> I presume meals are not deductible. Correct?

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.

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Posted by Arthur Kamlet on June 8, 2007, 1:21 pm
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>> What is the mileage rate for 501(c)(3) volunteers?

> 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.

>> For overnight travel, I presume mileage and or actual cost
>> of plane, train, or bus is deductible. Correct?

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

>> Is lodging deductible for overnight travel that is not a
>> vacation?

> Yes

>> I presume meals are not deductible. Correct?

> 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.

--

ArtKamlet at a o l dot c o m Columbus OH K2PZH

<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
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