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There are a number of tax benefits available to volunteers. Donors and
volunteers can deduct out-of-pocket expenses directly related to the
services given to a charitable organization if you itemize
deductions on your tax return. Contributions must be made to a
qualified organization: one that is operated for charitable,
religious, educational, scientific or literary purposes.
Accurate records including receipts, canceled checks, and other
proof of expenses and charitable gifts are absolutely essential to
support your deductions. Ask your 4-H Office for appropriate receipt
forms.
WHAT CAN I DEDUCT?
Examples of the types of expenditures that volunteers may deduct
on their tax returns include:
- bus and cab transportation expenses
- parking costs and toll fees
- the cost and expense of upkeep of special
uniforms
- telephone bills
- supplies purchased to perform volunteer
duties
- car mileage and expenses for gas and oil
(see tax forms for allowance per mile)
- dues, fees or assessments made to a
qualified organization
- non-cash contributions of property (e.g.,
clothing, books, household items, equipment, etc.) at fair
market value.
WHAT CAN I NOT DEDUCT?
- Value of volunteer time or service
- Child care expenses
- Money spent on raffles or bingo, even when
part of the proceeds goes to charity.
- Tickets to a charity event (sponsor must
state any portion of fee that is a deductible charitable
donation)
- Gifts or money to specific individuals
(this typically includes livestock and similar sales, where
proceeds eventually go to a specific 4-H'er)
- Donations to homeowner's associations
- Automobile repair and maintenance
expenses
- Money pledged: only dollars actually paid
on a pledge during the taxable year are deductible.
If you have questions regarding deductions, do
not hesitate to call: 1-800-424-1040 for Federal Tax Information or
your local State Income Tax office. This information changes as tax
laws change.
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I am active in the 4-H
program as a volunteer in the following capacities:
Organizational leader—community
club
County project leader—rabbit
club
Officer, District Leader’s
Association
Officer, State Leader’s
Association
Workshop presenter—District,
State and Regional Conventions
Convention planning
committee—district, state and regional levels
.
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