My wife was a coach for a club volleyball organization.
This involved a lot of travel miles on our vehicle, both to practices
and to games. The organization said to keep track of mileage as
it is tax deductible. Is it true that I can claim it this year?
How? -- Josh
You didn't say if your wife is performing her coaching as a job
or as a volunteer for a charitable organization. Assuming she's
working as a volunteer, you can deduct her mileage -- provided the
organization is a qualified charitable organization.
However, a "club" is not necessarily a qualified
charitable organization. In fact, Table 1 on page 2 of Internal
Revenue Service Publication 526, Charitable Contributions,
states that a sports club is not a charitable organization. An Internet
search does turn up various charitable organizations that are affiliated
with sports, however. USA Volleyball, for example, states that it
is a charitable organization, contributions to which are tax deductible.
The key: Make sure the organization is an IRS-approved charity.
Assuming the organization that your wife is coaching
for is a qualified charitable organization, her mileage and other
volunteer expenses would be deductible as charitable contributions
on Schedule A of Form 1040. The rate varies annually due to inflation.
For 2003, the standard mileage rate is 14 cents per mile.
Other expenses you can deduct if they are paid in
connection with charitable work include parking, uniform costs and
laundry, out-of-town travel such as airfare and hotel charges if
the principal purpose of the travel and lodging is related to approved