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tion. When filing for these deductions, the individual should claim the first . 12 cents per mile on the federal form, and then the remaining .6 cents per mile on the state form.
In general, the following requirements may apply to the above deductions:
— Must be the amount actually paid during the taxable year, not just a pledge.
— Must be made to a qualifying organization.
— Must be actual out-of-pocket amount, i.e., if a banquet ticket is bought, the deduction is the amount in excess of the actual value of the meal.
— Must be recorded. The volunteer should know the name of the organization to which the contribution is made, amount and date of each contribution, and the method of valuing in-kind gifts.
— Where possible, especially for large gifts, a statement of donation should be obtained from the donee organization.
The deductions described here can be taken by volunteers who itemize their deductions as well as those who take the standard deduction. Individuals should check with their own accountants to clarify any situation. IRS publication #526 provides a complete description of federal tax deductions for volunteers.
86.7%