According Internal Revenue Service Publication 526, qualifying expenses must be those:
- Directly connected with the services provided, and
- Only incurred because of the services you gave.
- Travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel,
- Air, rail, and bus transportation,
- Out of pocket expenses for your car (although most volunteers simply use the charitable mileage rate of $.14 per mile (2016)),
- Taxi fares or other costs of transportation between the airport or station and your hotel,
- Lodging costs, and
- The cost of meals.
- The value of the service you provided
- Personal, living, or family expenses.
See past MinistryCPA post regarding charitable travel: