Enjoy Volunteering and Traveling With Your Own 501(c)(3) Organization

Volunteer and travel with your own 501(c)(3) organization to assist underprivileged people in communities abroad (outside of the United States of America) to improve their living conditions through educational and self-help programs.

Your own 501(c)(3) organization's activities could include furnishing tools, educational materials, and other supplies; providing agricultural assistance; giving advice and training necessary to administer health and welfare programs; promoting student and cultural exchange programs; and undertaking studies of educational needs, transportation problems, and water resources. See IRS Rev. Rul. 68-165, 1968-1 C.B. 253

By raising the living standards of needy families in developing countries, facilitating access to markets and credits, teaching modern farming methods, and furnishing other technical assistance,Your own 501(c)(3) organization is furthering charitable and educational purposes. See IRS Rev. Rul. 68-117, 1968-1 C.B. 251.

IRS Rev. Rul. 71-460, 1971-2 C.B. 231 provides that your own 501(c)(3) organization, a domestic organization duly incorporated in the United States of America (USA), that conducts some or all of its activities outside the USA is not precluded from qualifying for exempt status under section 501(c)(3).

NOTE: See IRS Summertime Tax Tip 2016-12, July 29, 2016 and IRS Publication 526 "Travel."

Generally, you can claim a charitable contribution deduction for travel expenses necessarily incurred while you are away from home performing services for [your own qualified 501(c)(3) organization] only if there is no significant element of personal pleasure, recreation, or vacation in the travel. This applies whether you pay the expenses directly or indirectly. You are paying the expenses indirectly if you make a payment to [your own qualified 501(c)(3) organization] and [your own 501(c)(3) organization] pays for your travel expenses.

The deduction for travel expenses won’t be denied simply because you enjoy providing services to the qualified organization. Even if you enjoy the trip, you can take a charitable contribution deduction for your travel expenses if you are on duty in a genuine and substantial sense throughout the trip.

However, if you have only nominal duties, or if for significant parts of the trip you don’t have any duties, you can’t deduct your travel expenses.