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Posted by Alan on March 16, 2008, 1:49 pm
Please log in for more thread options Phil Marti wrote:
> "joetaxpayer" wrote:
>
>> See http://www.ustreas.gov/education/faq/taxes/deductions.shtml
>> It says to me that there's little you can deduct except for out of pocket
>> expenses which the museum would have had anyway (e.g. you pick up some
>> office supplies on the way there, it's a deduction.)
>> It also implies the commute to the museum isn't even a deduction, but your
>> own personal expense. Although milage while you are running an errand for
>> the museum would be, of course.
>
> Gee, I wonder if the IRS knows about this Q&A, which is incontradiction to
> Table 2 on page 6 of Pub 526, which clearly states this commute is a
> deductible charitable contribution.
>
Regulation § 1.170-2(a)(2) No deduction is allowable for
contribution of services. However, unreimbursed expenditures made
incident to the rendition of services to an organization
contributions to which are deductible may constitute a deductible
contribution. For example, the cost of a uniform without general
utility which is required to be worn in performing donated
services is deductible. Similarly, out-of-pocket transportation
expenses necessarily incurred in rendering donated services are
deductible. Reasonable expenditures for meals and lodging
necessarily incurred while away from home in the course of
rendering donated services also are deductible. For the purposes
of this section, the phrase while away from home has the same
meaning as that phrase is used for purposes of section 162.
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