Substantiation rules for out of pocket charitable expenses?
What are the substantiation rules for out of pocket charitable expenses, for example, travel to New Orleans to help build a habitat for humanity’s house?
According to Bill Roos, EA, the rules would be essentially the same as for an employee doing business travel. Since the costs are not business related, they are not subject to the limits that apply to business expenses. Because there is no standard meal allowance for charitable travel, the taxpayer will have to keep very good records.
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