Charitable mileage deduction?

[Tax Prep by Deb]

This is another one of those situations were an instructor has told her student that because she is not being paid at the place she is doing her internship at, her miles to and from the place could be a charitable mileage donation deduction on her tax return.

My client is currently finishing her graduate degree which requires an internship at a hospital. She currently drives about 70 miles to this hospital where she is not being paid for her work but is being credited for her internship. Her instructor told her to keep track of her miles because she could deduct them on her tax return as a charitable contribution.

I have researched some, but have not come up with anything that fits this scenerio. I know there are situations that will trigger a charitable deduction for mileage used in your vehicle, but I personally don't see it in this situation.

Does anyone know something different? Any help will be greatly appreciated! (I would like to add that my client will go with whatever I tell her, she doesn't want to do anything illegal but if it is a legitimate claim I would like to be able to take it for her.)

Deb!

[michaelmars]

she isn't working there, she is learning there, being educated. btw-how if the hospital a non-profit or for profit one?

[kcjenkins]

She's being paid with academic credits rather than money, but that is still payment. I would not take that mileage, she is not going to the hospital as a charitable act, she is going to earn credits.

[jainen]

>>she is not going to the hospital as a charitable act,<<

I never thought about it before, but it is an interesting idea. There are many kinds of non-monetary benefits to community service, and they don't necessarily prevent tax deductions.

But I would probably say no to this. First, although I understand there is some authority for it, I am not comfortable deducting mileage that is analogous to commuting. I also agree with kc that just having some element of community service does not make an activity charity. I mean, would you deduct mileage back to jail for a prisoner on work release, just because he has to join the road cleanup crew on weekends?

[Tax Prep by Deb]

Thank you all for your comments.

The point that kept going through my mind is that for it to be charitable, the giver cannot receive anything in return, such as is the case of a cash contribution. In this situation I believe she is receiving something in exchange. It is not something she would have done on her own had it not been a requirement of her education. Therefore I agree there should not be a deduction.

Deb!