Use of Vehicle

• Unpaid volunteers who drive their car while offering their services for a nonprofit organization may deduct actual vehicle expenses, as long as they are not reimbursed by the organization. This includes travel expenses to and from the organization, as well as mileage in service; for example, delivering meals to home-bound individuals, picking up pets for rescue or seniors for church services. You may deduct gasoline, oil, parking and tolls. If you prefer, you may deduct a flat per-mile rate for the use of your car. That rate was 14 cents per mile as of January 2011.
  
  

Out-of-Pocket Expenses

• If you're a volunteer candy-striper and you must wear a uniform that is not supplied, you may deduct the cost of the uniform. That goes for any uniform used for charitable work, as well as the cost of cleaning, repair and alterations. Other purchases, such as postage for mailing or office supplies, are considered charitable gifts that are fully deductible, as long as they are not reimbursed by the organization. Similarly, if you use your cellphone in your volunteer duties, you may itemize the cost of the calls.
  
  

Fundraising Efforts

• If you host a fundraiser for your charity, you may deduct the costs involved with the event. This extends to the cost of a rental hall, room or other facility, food and beverage expenses, party balloons, tables, signs or raffle items. You may also deduct the cost of any advertising you buy on behalf of the nonprofit organization.
  
  

Record-Keeping

• Your charitable deductions under $250 do not require a written receipt from the nonprofit organization; however, anything above $250 must be documented and acknowledged by the charity. Maintain detailed records of your out-of-pocket expenses. To help document and substantiate your deduction, keep written receipts and a logbook that details your volunteer activity.
  
  

Qualifying Organizations

• The IRS considers five types of organizations to be qualifying charities. Organizations with 501c3 status are educational, religious, scientific or literary in nature, or those that prevent cruelty to animals or foster sports competition.