Charitable Contribution for Missionary Work

[Randall]

Client went on a church mission.  Out of pocket costs for flight, lodging, meals.  I assume costs for himself but not for the family are deductible.  How is this reported on the Form 8283?

 

[Lee B]

The Tax Book says to "report unreimbursed volunteer expenses as cash contributions. Do not report them on Form 8283."

Pub 526 probably has more details on this.

[Catherine]

Was the family ALSO on the mission trip - or hanging out vacationing?  If they were doing mission work, their expenses would count.

[Max W]

If the expenses exceed $250, a written letter is needed from the charity and whether or not the charity provided any goods or services to the volunteer.

And needless to say, the volunteer has to keep good records.

[Randall]

Thanks for comments.

[Possi]

7 hours ago, Max W said:

If the expenses exceed $250, a written letter is needed from the charity and whether or not the charity provided any goods or services to the volunteer.

And needless to say, the volunteer has to keep good records.

Really? If the expenses are treated the same as cash, why would you need this? I thought their personal receipts documented as charitable are sufficient. 

[Lion EA]

...because donor must obtain a receipt from the charity for donations of $250 or more.

[jklcpa]

Max W is stating the general rule for cash contributions, but there are other rules concerning contemporaneous records too, and there are instances where a receipt from the charity itself for certain expenditures may not be possible, just like in the OP's example of someone traveling for missionary work. The travel cost is clearly related to the charitable work, yet the funds were not paid to the charity itself where any substantiation could ever be obtained, yet the deduction is valid.  A good summary is found here on the IRS site:    https://www.irs.gov/charities-non-profits/substantiating-charitable-contributions

 

Edited February 3, 2020 by jklcpa
added images

[jklcpa]

From pub 526. Note that "best practices" at the bottom suggest that travel expenses should be paid through the donor organization but that not doing so does not preclude the deduction of expenses. 

[Richcpaman]

If you went on a Missionary Trip on Behalf of a Missionary Charitable Organization, why wouldn't they give you an acknowledgement?  Even if that acknowledgement states simply "Thank you for going!"  And paying your own way...

Rich