Question

When volunteering time and/or services to a qualified charitable organization, you can deduct as a charitable contribution all of the following, except:

Choose one answer.

	a. Cost and upkeep of uniforms worn while performing donated services that are not suitable for general use.
	b. Value of your time or service.
	c. Unreimbursed transportation expenses that relate directly to the services you gave.
	d. Any cash contributions you made to the organization for which you gave services.

Answer 1

Away-from-home travel expenses while performing services for a charity (out-of-pocket round-trip travel cost, taxi fares and other costs of transportation between the airport or station and hotel, plus lodging and meals). However, these expenses aren’t deductible if there’s a significant element of personal pleasure associated with the travel, or if the services for a charity involve lobbying activities.

Volunteers can deduct the cost of a uniform worn when doing volunteer work for a charity, as long as the uniform has no general utility (e.g., a volunteer ambulance worker’s jumpsuit).

Time spent volunteering is not tax deductible.You cannot deduct your time regardless of how valuable it may be. Wouldn’t it be amazing if Shakira could say, "I bill $X per hour," and then be able to deduct that amount from her taxes for any hours she spent performing at charity events!

Hence, option (b) is correct.