IRS Publication 526 — Charitable Contributions
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“Exception 2—family pass-through entity. The disal- lowance rule does not apply to a qualified conservation contribution made by a family pass-through entity.”
The office is 30 miles from my home. Can I deduct any of my car expenses for these trips?
Yes, you can deduct the costs of gas and oil that are directly related to getting to and from the place where you volunteer. If you don’t want to figure your actual costs, you can deduct 14 cents for each mile. I volunteer as a Red Cross nurse’s aide at a hospital. Can I deduct the cost of the uniforms I must wear?
Yes, you can deduct the cost of buying and cleaning your uniforms if the hospital is a qualified organization, the uniforms aren’t suitable for everyday use, and you must wear them when volunteering. I pay a babysitter to watch my children while I volunteer for a qualified organization. Can I deduct these costs?
No, you can’t deduct payments for childcare expenses as a charitable contribution, even if you would be unable to volunteer without childcare. (If you have childcare expenses so you can work for pay, see Pub. 503, Child and Dependent Care Expenses.)
Table 2.
Publication 526 (2025) 7
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