>I volunteered on a few caving events in 2007 for TCC, TCMA, etc. I wonder
>if I can deduct the mileage (driving from Houston) against my income
>taxes?
Well, Lyndon, it doesn't look like anyone else is going to respond, so I'll give
it a shot.
Volunteerism is something that the IRS looks favorably on, by allowing you
to take deductions for some of your out-of-pocket expenses. But (always)
there are a few caveats and limitations.
First off, the group you volunteered for must be a bona-fide 501c(3)
nonprofit organization. The NSS, and many regions and grottos do have
this status. That does not mean that just going caving with these groups is
deductible; you must be doing something educational, charitable, or
scientific to qualify. A survey trip that results in a map probably qualifies; a
photo trip that results in a Flickr page does not. Educating the public at an
Earth Day event qualifies, but giving a slide show to the Kiwanis Club may
not. Your efforts must benefit the cause for which the group is tax exempt in
some tangible way.
If you are an official delegate of your grotto to a regional meeting where
business is conducted, or to the NSS Congress of Grottos, or serve in a
significant staff capacity at such events, you may be able to take deductions.
Work for TCMA probably qualifies; work at TCR probably does not.
If you are involved in doing significant underground work for an organization
such as the BLM or NPS, equipment and clothing that you must buy to
perform these functions may be deductible, e.g., instruments and tape for a
cave survey *requested* by the BLM.
You can not deduct the value of your time. You can deduct your cost of gas
and oil to travel to/from your charitable work, and if it lasts for more than 24
hours, your lodging and meals may also be deductible. The safest way to
deduct these items is by taking the standard deductions for mileage and
meals. These change most every year, and are explained in detail in IRS
Pub. 526, Charitable Contributions, which you can download online.
It's a pretty flexible area, but the onus is on you to show that your expenses
legitimately and directly benefited the nonprofit or gov't organization. Only
you can decide how far you want to push that envelope, and you'd best have
good documentation of those expenses, including times, dates, beginning
and ending mileage, and receipts, in case you get audited.
So get Pub 526 and read up on the rules. Then explain your proposed
deductions to your mother; if she buys it, you auditor probably will, too.
Alex
--
Alex Sproul, NSS 8086RL/FE
Director, WV Cave Conservancy
Property Manager, Island Ford Cave
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