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As the year-end approaches,, volunteers may ,need to be reminded about tax benefits available to them under the general charitable contribution deduction of the Internal Revenue Code. Types of expenditures volunteers may wish to deduct include: Direct gifts of money Automobile mileage and expenses Parking and tolls Special uniforms required for their volunteer job Telephone bills Costs of meals and lodging if away overnight Entertainment and meals given to others Travel expenses above per diem allowance
Tickets to charity benefits, above intrinsic value , Postage and duplicating costs
Items for which a volunteer receives reimbursement may be deducted only to the extent that actual expense exceeds the amount of reimbursement.
Automobile-related expenses may be deducted either at a standard rate or an actual expense basis (gas and oil, etc.). For the 1985 tax year, the federal mileage rate for volunteer drivers is .12 cents per mile, while Virginia’s state tax code allows an .18 cents per mile deduc
77.9%