"Phil Marti" <prm20871[at]verizon.net> wrote:
- quote -

Under §170(i), 14 cents is to be used as the standard mileage rate.
The statute says nothing about using actual cost when it would
otherwise be appropriate.

The implication is that actual expenses may be used when otherwise
appropriately used instead of standard mileage.

Under the regulations, §1.170A-1 only refers to §170(i) in one place,
and it says,

"For provisions relating to direct charitable deductions under
section 63 by nonitemizers, see section 63 (b)(1)(C) and (i) and
section 170 (i)."

Regulatio §1.170A-8 which deals with limitations on charitable
deductions by individuals has nothing to say on the topic that I can
find.

These provisions are consistent with the implication of the statute,
that actual mileage can be used when appropriate.

This is also the psotion taken by Publication 526, which says, "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." See page 5 under the heading "Car Expense."

Stu

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Phil Marti wrote:
....
- quote -

I'd think one could do pretty well looking at service mileage intervals
for total mileage. Would be documented unless doing all self-service.

--

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"Russ in San Diego" wrote:

- quote -

The part about the 14 cents hard wired in the law is correct. The part
about actual expenses isn't. That was what I thought too, so I checked in
Pub 526, and you can use actual gas and oil expenses rather than mileage.

The problem for me would be trying to reconstruct the purchases and mix of
deductible/nondeductible miles. While I can doument the purchases and the
charity mileage, I kept no record of total mileage that I could use to
allocate. An allocation based on "my car gets x mpg..." is too loose for my
taste on my return.

--
Phil Marti
Clarksburg, MD

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On Mar 13, 4:13*pm, Mark Bole <ma...[at]pacbell.net> wrote:
- quote -

No, I'm pretty sure you're limited to 14 cents per mile for charitable
mileage. I don't think you can use actual costs in excess of the
standard rate. Sucks, don't it? That's a legislated rate, and it's
not indexed. IRS has no leeway on it -- you'd have to talk to your
federal representatives.

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Back in the first part of 2008 when gas was over $4/gallon (higher yet
in California), with a 20-mpg car, it is pretty easy to claim actual out
of pocket expenses of 20 cents or more per mile instead of the default
charitable standard rate of 14 cents, right?

The same mileage record is required either way, and the cost of gas is a
historical fact that any gas station receipt or news story will confirm.

-Mark Bole

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