What Is the Volunteer Mileage Rate for 2024?

When you use your personal vehicle for charitable work, you may be able to deduct a portion of your car expenses on your federal income tax return. For 2024, the IRS has set the standard mileage rate for use of a vehicle for charitable purposes at 14 cents per mile. This rate is intended to help offset the costs of using your car to provide services for a qualified nonprofit organization. The rate for charitable mileage is established by federal statute, meaning it does not automatically adjust for inflation or changes in fuel prices like other mileage rates do.

Qualifying for the Charitable Mileage Deduction

To claim a deduction for volunteer mileage, the travel must be for a qualified charitable organization. A qualified organization has status under section 501(c)(3) of the Internal Revenue Code, which designates it as a charity where donations are tax-deductible. Examples include entities like nonprofit hospitals, churches, and the American Red Cross.

The travel itself must be directly connected to performing services for the charity. This includes driving to deliver meals to the homebound, transporting individuals for a nonprofit’s program, or attending a formal board meeting as a director. You must be a genuine volunteer and not be reimbursed for the expenses you incur. If a charity reimburses you for your mileage, you cannot claim a deduction.

Certain types of travel are not eligible for the deduction. The daily commute from your home to where you regularly volunteer is not deductible, as this is considered a personal expense. Any travel that provides a significant element of personal pleasure, recreation, or vacation is also disqualified.

Calculating the Deduction Amount

The most straightforward method for calculating your deduction is by using the standard charitable mileage rate. To find your total deduction, you simply multiply the number of qualifying miles you drove by this rate. For example, if you drove 200 miles for charitable purposes in 2024, your deduction would be $28 (200 miles x $0.14).

This standard rate is designed to cover the variable costs of operating your vehicle, such as gas and oil. In addition to the mileage-based calculation, you can also deduct other specific out-of-pocket transportation expenses that are directly related to your volunteer work, such as parking fees and tolls.

While most volunteers use the standard mileage rate for its simplicity, an alternative method is available. Taxpayers can choose to deduct the actual costs of using their car for charity, which includes expenses like gasoline and oil. This method does not allow for the deduction of general costs like maintenance, insurance, or depreciation, and it requires more burdensome tracking of costs.

Recordkeeping and Reporting on Your Tax Return

To substantiate your charitable mileage deduction, you must maintain accurate and contemporaneous records. The IRS requires a detailed mileage log that documents each trip. For every instance of charitable driving, you should record:

• The date of the trip
• The name of the charitable organization
• The starting and ending locations of your trip
• The total number of miles driven
• The specific charitable purpose of the travel

These records are not submitted with your tax return but must be available if the IRS requests them. Keeping a logbook in your vehicle or using a digital app are common methods for tracking this information. Without proper documentation, the IRS can disallow the deduction.

The total calculated amount of your charitable mileage deduction is reported on Schedule A (Itemized Deductions) of Form 1040. This means the deduction is only available to taxpayers who choose to itemize their deductions. You will only receive a tax benefit if your total itemized deductions exceed the standard deduction amount for your filing status.