Volunteers often pay their own way when they travel away from home overnight in connection with charitable work. A volunteer who travels away from home overnight, including to foreign locations, to do charitable work for a qualified organization may generally deduct the same types of expenses that may be claimed by a taxpayer who makes a similar trip for business purposes. (The foreign travel limitations (see Chapter 3.13) that apply to business trips apparently do not apply when doing charitable work overseas.) These out-of-pocket costs are deductible, if they are properly substantiated nonlobbying expenses, they are reasonable in amount, and there is no significant element of personal pleasure, recreation, or vacation in the travel. (Code Sec. 170(f)(6), Code Sec. 170(j), Reg. § 1.170A1(g)) Deductible expenses include the taxpayer's out-of-pocket roundtrip travel cost, taxi fares and other costs of transportation between the airport or station and the hotel, lodging and meals. (IRS Publication 526, 2021 edition, pg. 6)

A volunteer traveling away from home overnight for charity may deduct meal costs—under Code Sec. 274(f). Note: otherwise, allowable charitable meal deductions are not subject to the 50% reduction that applies to business meals.

Tax Court has held that such costs are deductible if they are “reasonable” under the facts and circumstances, using criteria similar to those that would apply if the traveler were on a business trip. (Cavalaris, TC Memo 1996-308)

Any “significant element of personal pleasure” negates a deduction (i.e., not even partial deduction is allowed). Apparently, significant personal pleasure is assumed, if the taxpayer has only minor duties and is not required to perform any duties for the charity for major portions of the away-from-home stay.