My husband volunteers for our church. Can we deduct the value of his time?

June 03, 2015 by Dave Du Val, EA
inside of church

Hey Dave,

My husband spends a lot of time designing and printing weekly church service bulletins and other special design and print jobs. Can he deduct the time he works as a volunteer?

Judy

 

Judy

Unfortunately, the Internal Revenue Code (as written and approved by Congress) does not allow this deduction. The value of the time a person spends doing charitable work is not deductible. What is deductible is the documentable, out-of-pocket, unreimbursed expenses incurred for tangible property donated as a result of such work. Thus, for example, the cost of the paper used in the bulletins may be deductible if properly documented and if your husband used paper that he paid for, but not the value of your husband’s time. Should your husband have some expenses relating to this work that are deductible, he should be sure to obtain a letter from the church each January for the prior year acknowledging his donation of the bulletins as well as any other donated items.

In addition, if your husband makes special trips to deliver the bulletins to the church, or incurs other mileage as a result of charitable work, he may be able to deduct the cost for this mileage. In this case he can deduct the actual cost of the gas and oil used, or 14 cents per mile. If he is eligible to deduct these expenses, your husband should keep a log of the charitable use of your vehicle. If he chooses to deduct the actual expenses, he should also keep his receipts for the gas and oil used. And we certainly applaud his spirit of volunteerism!

Deductibly Yours,

Dave

 
 

SEARCH

 

David E. Du Val, EA
Chief Compliance Officer for TRI Holdco

 

Dave Du Val, EA, is Chief Compliance Officer for TRI Holdco. Inc., the parent company of TaxAudit, and Centenal Tax Group. A nationally recognized speaker and educator, Dave is well known for his high energy and dynamic presentation style. He is a frequent and popular guest speaker for the California Society of Tax Consultants, the California Society of Enrolled Agents and the National Association of Tax Professionals. Dave frequently contributes tax tips and information to news publications, including US News and World Report, USA Today, and CPA Practice Advisor. Dave is an Enrolled Agent who has prepared thousands of returns during his career and has trained and mentored hundreds of tax professionals. He is a member of the National Association of Tax Professionals, the National Association of Enrolled Agents and the California Society of Enrolled Agents. Dave also holds a Master of Arts in Education and has been educating people since 1972. 


 

Recent Articles

Business Property
Trade or business property is considered section 1231 property. For taxation purposes, section 1245 or 1250 applies depending on the property’s characteristics.
Child Tax Credit
To claim a child for this credit, the child has to meet several tests. Biology isn’t a disqualifier in claiming dependents, but other factors must be met.
Tax Refund Ahead Sign
One of the best ways to check the status of your refund is on the IRS website. Your tax professional may also be able to give you a timeframe for your refund.
TaxAudit Audit Defense Member and her Family
Yes! Audit Defense is worth it. Not only do audit defense members get help with IRS and state correspondences – there are a variety of other benefits.
This blog does not provide legal, financial, accounting, or tax advice. The content on this blog is “as is” and carries no warranties. TaxAudit does not warrant or guarantee the accuracy, reliability, and completeness of the content of this blog. Content may become out of date as tax laws change. TaxAudit may, but has no obligation to monitor or respond to comments.