I disagree. You may deduct as part of a charitable donation certain expenses that you incur as part of your service for a qualified charitable organization while working for the charitable organization. IRS Publication 526, which covers charitable contributions, says that explicitly:
Although you cannot 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.
Among the examples the IRS gives in that publication are:
Car expenses. You can deduct as a charitable contribution any unreimbursed out-of-pocket expenses, such as the cost of gas and oil, directly related to the use of your car in giving services to a charitable organization. You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance.
If you do not want to deduct your actual expenses, 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 Records To Keep, later.
And as for uniforms, the IRS states, again in Publication 526:
Uniforms. You can deduct the cost and upkeep of uniforms that are not suitable for everyday use and that you must wear while performing donated services for a charitable organization.
So, if the uniform in this case is used only for the charitable activities, the cost of the uniform itself may be deductible as a charitable donation. Certainly the cost of cleaning and upkeep for the uniform that are incurred because of the charitable activity may be deducted. The cost of the boat fuel actually used during the charitable work would be deductible, though general repair, maintanance and upkeep on the boat would not be deductible. Some travel expenses you incur for travel that is entirely for the charitable activity and does not have significant
As for travel expenses, those too may be deductible. IRS Publication 526 states:
Travel. Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for a charitable organization only if there is no significant element of personal pleasure, recreation, or vacation in the travel. This applies whether you pay the expenses directly or indirectly. You are paying the expenses indirectly if you make a payment to the charitable organization and the organization pays for your travel expenses.
The deduction for travel expenses will not be denied simply because you enjoy providing services to the charitable 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 do not have any duties, you cannot deduct your travel expenses.