Charitable Mileage Deduction

The 14¢ rate is statutory — that's why it's so low

The charitable mileage rate is set at 14¢ per mile by Congress, not the IRS. It's been at 14¢ since 1997 and hasn't moved with inflation, fuel prices, or the IRS-set business and medical rates. Without an act of Congress, it stays at 14¢ — and Congress has not chosen to update it in roughly three decades.

This is unusual: the business and medical rates float annually because the IRS sets them administratively, but the charitable rate is locked into the tax code. The practical effect is that charitable mileage produces a small per-mile deduction, even though the activity (volunteering) often involves real out-of-pocket costs.

Where it goes on your return

Charitable mileage is part of the charitable contribution deduction on Schedule A. You only benefit if you itemize rather than taking the standard deduction. Unlike medical, there is no AGI floor — every dollar of charitable contributions counts (subject to overall AGI percentage limits, which most filers don't hit).

Charitable contributions in cash, plus this mileage, plus the value of donated property, all add together for the Schedule A line.

What counts

• Driving to volunteer at a qualified charitable organization — a registered 501(c)(3) or other qualifying organization. Check the IRS Tax-Exempt Organization Search if you're not sure the charity qualifies.
• Driving to deliver meals, transport supplies, or otherwise serve a qualified charity's mission — for example, Meals on Wheels routes, food pantry pickups, animal shelter transport.
• Travel to attend a meeting of the charity when you're an active board member or volunteer with a defined role.
• Travel for charity-sponsored events where you're working in a volunteer capacity (not as an attendee).

What doesn't count

• Driving to attend a charity event as a guest — even one you paid to attend. The cost of the ticket may be deductible (less the value of any benefits received); the drive there is not.
• Driving for political campaigns or lobbying organizations — these aren't charitable under §501(c)(3).
• Driving for religious activities of a personal nature — driving to your regular Sunday service is not deductible mileage; driving to lead a youth group activity sponsored by the same religious organization typically is.
• Travel reimbursed by the charity — if you got mileage paid back, you can't also deduct it.

Standard rate vs. actual gas and oil

You have a choice: deduct 14¢ per mile or deduct your actual gas and oil costs for the trips. Insurance, depreciation, and repairs are not included for charitable mileage — only the variable costs.

For most filers, actual gas costs end up higher than 14¢ per mile, so actual-expenses can produce a slightly larger charitable deduction. The trade-off is recordkeeping: actual requires per-trip fuel receipts allocated to charitable use. The standard rate requires only the trip log.

For volunteers driving more than ~1,000 miles per year for charity, the difference might be $50–$100 in deduction value — worth the receipts if you're already tracking. For lighter volunteers, the standard rate is the simpler choice.

Parking and tolls

Whether you use the standard rate or actual gas and oil, you can also deduct parking fees and tolls related to the charitable activity. Save those receipts.

Recordkeeping

Same standard as the other categories: date, destination (the charity / event location), purpose (specific volunteer role), and miles. Recorded contemporaneously. Plus, for charitable contributions of $250 or more in any single donation, you need a written acknowledgment from the charity — but mileage logs alone don't usually trigger that threshold (a 1,000-mile year of volunteering is only $140 of mileage).

Why bother for 14¢ a mile?

Two reasons. First: if you're already running an automatic mileage tracker, classifying volunteer trips as charity is one tap. The deduction is small per trip but the recording cost is essentially zero. Second: parking and tolls add up faster than the per-mile rate for some volunteer activities (city-based volunteer roles, hospital volunteers, etc.). Capturing those alongside the mileage gets the full eligible deduction.

Don't volunteer for the deduction. But if you're already volunteering, the deduction exists to lightly offset the cost — and it's worth claiming when you itemize.

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