Tax Experts

Charitable Tax Deductions for Missionary Volunteer

By Kevin McCormally, Editorial Director, Kiplinger.com

April 2008

Q: I'm going on a 10-day mission trip to Africia. It is 100% volunteer work. Is the cost of this trip deductable? -- Gina B.

Kevin's Answer

Great question . . . and, like so many tax questions, there's no easy answer. The IRS is suspicious of such deductions, particularly since some volunteering trips are called volunteer or tax-deductible vacations.

The general rule, outlined in IRS Publication 526, is that you may claim a deduction for your travel costs only if there is no "significant element of personal pleasure, recreation or vacation in the travel."

To see how careful sponsoring groups are, consider this statement from Earthwatch, which sponsors many volunteer trips:

"Under certain circumstances, volunteers may deduct reasonable out-of-pocket expenses associated with their participation in an Earthwatch expedition including some expenses for transportation to and from the research site. AS WITH ALL TAX MATTERS, PLEASE CONSULT YOUR PERSONAL TAX ADVISOR ON ALL ISSUES CONCERNING TAX DEDUCTIBILITY."

I can only suggest the same thing. Talk with the sponsors of your trip about this issue and try to check with fellow volunteers -- particularly those who have volunteered on such trips in the past, to see if they claimed deductions and, if so, got any push back from the IRS.

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