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Nonprofit Law/Non-profit mileage deduction

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Question
As an officer for a non-profit I do a lot of traveling in my car all over the state. The IRS states you can claim a deduction for the business mileage if you are not reimbursed for the expense. Currently, the non-profit cannot reimburse me for any of my mileage as it would bankrupt the company. Can I deduct all of the mileage on my taxes? Will I need to be able to show that there was a denial of reimbursement for this mileage?

Answer
See IRS Publication 526 "Charitable Donations" which is available
at http://www.irs.gov/pub/irs-pdf/p526.pdf
starting at the bottom of page 4 under the heading "Out-of-Pocket
Expenses in Giving Services" we see that you could deduct the
unreimbursed expenses that you paid for the use of the charitable
organization when the expenses you had only because of the
services you gave.  The details are found on page 19 of the
record-keeping requirements in the middle column under the
heading "Out-of-Pocket Expenses" where you see you would need the
organization's written acknowledgment to deduct.  Details of the
acknowledgement are also found on pdf page 11 at:
http://www.irs.gov/pub/irs-pdf/p1771.pdf

You do not need to be able to show that there was a denial of reimbursement for the mileage.

 The charitable rate of 14 cents refers to unreimbursed
expenses. http://snipurl.com/dqqw4
which is Section 170 of the Internal Revenue Code that deals only
with charitable deductions (for, example for unreimbursed
expenses on behalf of charities).

Harvey Mechanic, Attorney at Law -
Harvey108@hotmail.com

Nonprofit Law

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Harvey Mechanic

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I am an attorney and I volunteer time to answer general questions about U.S. Federal income tax issues of nonprofit 501(c)(3) public charities only. Those questions could be about establishing and maintaining legal requirements for such non-profit organizations in the United States, including Internal Revenue service filings and requirements. I will not be working on this free forum to answer questions about Nonprofit's possible unrelated or for-profit businesses or how to fill out forms. This forum is only for general questions about federal tax law, not as the law applies to your specific situation. If you do not make your question public then I will not be spending much of my donated time on answers that would not benefit the public. If you have other questions, please contact me at Harvey108@hotmail.com I will reply from my email. In any case, do not reveal confidential information to me until after I have contracted with you to provide personal legal services. My responses on this forum are intended to be general statements of law, should not be relied upon as legal advice, and do not create an attorney/client relationship. For me to consider your individual situation and how the law applies, I would need to gather extensive information about the situation. To search my previous answers you can do a Google search by "site:allexperts.com/q/nonprofit" without the quotes and then add your search terms before hitting enter.

Experience

I have been practicing law and especially the law of nonprofit organizations since 1990 when I was admitted to the New York Bar and I have maintained my status with the Bar since that time.

Education/Credentials

B.S. Columbia University in New York City, 1970

J.D. (Law Degree) Brooklyn Law School, 1990 -- Cum Laude.


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