Charitable mileage rate
The fixed per-mile amount you may deduct for driving your own car while giving services to a qualified charity: 14 cents a mile, set by statute.
Publication 526 states that if you do not want to deduct your actual expenses, "you can use a standard mileage rate of 14 cents a mile to figure your contribution." Parking fees and tolls are deductible on top of it under either method.
Unlike the business and medical rates, which the IRS resets from an annual cost study, the charitable rate is written into section 170(i) of the Internal Revenue Code, so it does not move with inflation. It has been 14 cents in every year of the IRS rate table back to 2011.
Volunteer driving is an out-of-pocket expense, treated as a cash contribution, so it is not reported on Form 8283. Once such expenses for one organization reach $250, Publication 526 asks for an acknowledgment from that organization.
Sources
- Publication 526 (2025), Charitable Contributions, full textIRS, IRS publication
- Standard mileage rates, rate table for all yearsIRS, IRS guidance
- 26 U.S.C. § 170, Charitable, etc., contributions and gifts (see § 170(f)(16))Office of the Law Revision Counsel, U.S. House of Representatives, Statute
The rule as published, not tax advice; confirm anything that affects a return with a tax professional.
Related: Contemporaneous written acknowledgment (CWA), AGI limit (percentage limitation), Automatic revocation, Bunching. Browse every term.
Values with the source attached
DeductiBee applies a cited fair-market-value range to everything you donate, keeps the photo with the record, and exports a Form 8283 worksheet when you file.
