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Although you can't deduct the value of your services given to a qualified organization, you may be able to deduct some amounts you pay in giving services to a qualified organization. The amounts must be: • Unreimbursed; • Directly connected with the services; • Expenses you had only because of the services you gave; and • Not personal, living, or family expenses. Table 2 contains questions and answers that apply to some individuals who volunteer their services. Underprivileged youths selected by charity. You can deduct reasonable unreimbursed out-of-pocket expenses you pay to allow under- privileged youths to attend athletic events, mov- ies, or dinners. The youths must be selected by a charitable organization whose goal is to re- duce juvenile delinquency. Your own similar ex- penses in accompanying the youths aren't de- ductible. Conventions. If a qualified organization se- lects you to attend a convention as its represen- tative, you can deduct your unreimbursed ex- penses for travel, including reasonable amounts for meals and lodging, while away from home overnight for the convention. How- ever, see Travel, later. You can't deduct personal expenses for sightseeing, fishing parties, theater tickets, or nightclubs. You also can't deduct travel, meals and lodging, and other expenses for your spouse or children. You can't deduct your travel expenses in at- tending a church convention if you go only as a member of your church rather than as a chosen representative. You can, however, deduct unre- imbursed expenses that are directly connected with giving services for your church during the convention. Uniforms. You can deduct the cost and up- keep of uniforms that aren't suitable for every- day use and that you must wear while perform- ing donated services for a qualified organization. Foster parents. You may be able to deduct as a charitable contribution some of the costs of being a foster parent (foster care provider) if you have no profit motive in providing the foster care and aren't, in fact, making a profit. A quali- fied organization must select the individuals you take into your home for foster care. You can deduct expenses that meet both of the following requirements. 1. They are unreimbursed out-of-pocket ex- penses to feed, clothe, and care for the foster child. 2. They are incurred primarily to benefit the qualified organization. Unreimbursed expenses that you can't de- duct as charitable contributions may be consid- ered support provided by you in determining whether you can claim the foster child as a de- pendent. For details, see Pub. 501, Depend- ents, Standard Deduction, and Filing Informa- tion. Example. You cared for a foster child be- cause you wanted to adopt her, not to benefit the agency that placed her in your home. Your unreimbursed expenses aren't deductible as charitable contributions. Church deacon. You can deduct as a charita- ble contribution any unreimbursed expenses you have while in a permanent diaconate pro- gram established by your church. These expen- ses include the cost of vestments, books, and transportation required in order to serve in the program as either a deacon candidate or an or- dained deacon. Car expenses. You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, di- rectly related to the use of your car in giving services to a charitable organization. You can't deduct general repair and maintenance expen- ses, depreciation, registration fees, or the costs of tires or insurance. If you don't want to deduct your actual ex- penses, you can use a standard mileage rate of 14 cents a mile to figure your contribution. You can deduct parking fees and tolls whether you use your actual expenses or the standard mileage rate. You must keep reliable written records of your car expenses. For more information, see Car expenses under Substantiation Require- ments, later. Travel. Generally, you can claim a charitable contribution deduction for travel expenses nec- essarily incurred while you are away from home performing services for a qualified organization only if there is no significant element of per- sonal pleasure, recreation, or vacation in the travel. This applies whether you pay the expen- ses directly or indirectly. You are paying the ex- penses indirectly if you make a payment to the qualified organization and the organization pays for your travel expenses. The deduction for travel expenses won't be denied simply because you enjoy providing services to the qualified organization. Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip. However, if you have only nominal duties, or if for significant parts of the trip you don't have any duties, you can't de- duct your travel expenses. Example 1. You are a troop leader for a tax-exempt youth group and you take the group on a camping trip. You are responsible for over- seeing the setup of the camp and for providing adult supervision for other activities during the entire trip. You participate in the activities of the group and enjoy your time with them. You over- see the breaking of camp and you transport the group home. You can deduct your travel expen- ses. Example 2. You sail from one island to an- other and spend 8 hours a day counting whales and other forms of marine life. The project is sponsored by a qualified organization. In most circumstances, you can't deduct your expen- ses. Example 3. You work for several hours each morning on an archeological dig spon- sored by a qualified organization. The rest of the day is free for recreation and sightseeing. You can't take a charitable contribution deduc- tion even though you work very hard during those few hours. Example 4. You spend the entire day at- tending a qualified organization's regional meet- ing as a chosen representative. In the evening you go to the theater. You can claim your travel expenses as charitable contributions, but you can't claim the cost of your evening at the thea- ter. Daily allowance (per diem). If you provide services for a qualified organization and receive a daily allowance to cover reasonable travel ex- penses, including meals and lodging while away from home overnight, you must include in income any part of the allowance that is more than your deductible travel expenses. You may be able to deduct any necessary travel expen- ses that are more than the allowance. Deductible travel expenses. These in- clude: • Air, rail, and bus transportation; • Out-of-pocket expenses for your car; • Taxi fares or other costs of transportation between the airport or station and your ho- tel; • Lodging costs; and • The cost of meals. Because these travel expenses aren't busi- ness-related, they aren't subject to the same limits as business-related expenses. For infor- mation on business travel expenses, see Travel in Pub. 463, Travel, Gift, and Car Expenses. Expenses of Whaling Captains You may be able to deduct as a charitable con- tribution any reasonable and necessary whaling expenses you pay during the year to carry out sanctioned whaling activities. The deduction is limited to $10,000 a year. To claim the deduc- tion, you must be recognized by the Alaska Es- kimo Whaling Commission as a whaling captain charged with the responsibility of maintaining and carrying out sanctioned whaling activities. Sanctioned whaling activities are subsis- tence bowhead whale hunting activities con- ducted under the management plan of the Alaska Eskimo Whaling Commission. Whaling expenses include expenses for: • Acquiring and maintaining whaling boats, weapons, and gear used in sanctioned whaling activities; • Supplying food for the crew and other pro- visions for carrying out these activities; and • Storing and distributing the catch from these activities. You must keep records showing the time, place, date, amount, and nature of the expenses. For details, see Reve- nue Procedure 2006-50, 2006-47 I.R.B. 944, available at IRS.gov/irb/ 2006-47_IRB#RP-2006-50. RECORDS Page 6 Publication 526 (2021)