Volunteer Income Tax Assistance (VITA) Certification Practice Test

Volunteers may deduct unreimbursed expenses provided they relate specifically to a qualified charitable organization and are incurred while performing services for that organization. These expenses might include costs for supplies (like materials needed for a project), travel expenses (gasoline, tolls, parking) when driving to and from a volunteer location, and certain other necessary expenses directly related to fulfilling the volunteer role.

The focus on business-related volunteering is particularly important, as the IRS specifies that the expenses must be directly connected to the charitable work and not be for personal or general volunteering cases. Volunteers need to maintain accurate records and receipts of their expenses to substantiate deductions.

Other options lack the specificity required for a valid deduction; not all expenses incurred can be deducted, and items classified as travel expenses must meet strict criteria to qualify for deductions. Similarly, expenses solely for materials without regard to the broader context of volunteering do not encompass the full range of deductible costs.