The federal charitable mileage rate is 14 cents per mile in 2026. It has been 14 cents per mile since 1997. The rate is set by statute and rarely changes despite ongoing congressional discussion.
Who this affects
- Volunteer firefighters driving to calls
- Volunteer drivers for senior services and food banks
- Hospital volunteers driving patients to appointments
- Volunteer coaches transporting youth teams (registered nonprofits only)
- Disaster-response volunteers
Why 14¢ is too low
The 14¢ rate dates to 1997 when the IRS standard business rate was 31.5¢/mile. Both rates were set in roughly the same era. The business rate has more than doubled since then (to 72.5¢ in 2026). The charitable rate has not budged.
In 1997, 14¢/mile approximately covered fuel and oil for an average car. In 2026, with gas at $4.06 nationally, fuel alone is more like 13-15¢/mile. The 14¢ rate effectively covers fuel only. Not the wear, depreciation, or insurance burden volunteers absorb.
Why the rate has not changed
The standard business rate is set by the IRS via study (currently conducted by Motus). The charitable rate is set by Congress in tax law. Changing it requires legislation. There has been recurring bipartisan discussion of raising the rate to match medical/moving (22¢) or business (72.5¢), but no bill has passed.
Volunteer Driver Tax Appreciation Act (proposed)
Various versions of a "Volunteer Driver Tax Appreciation Act" have been introduced in Congress over the past decade. The most common version would raise the charitable rate to match the business rate (72.5¢ in 2026). None have passed. Volunteer-organization advocacy groups continue to push for it.
How to claim what is available today
At 14¢/mile, the deduction goes on Schedule A (itemized deductions), not Schedule C. You only benefit if you itemize. For most filers post-2018, the standard deduction exceeds itemized totals. Meaning the 14¢ deduction is invisible unless your other Schedule A items push you over the threshold.
What about state-level deductions?
A few states (notably Minnesota, Colorado) provide more generous state-level treatment of volunteer driver mileage. Most states conform to federal rules.
Recordkeeping
Same contemporaneous log as business mileage: date, destination, charitable purpose, miles. Plus written acknowledgment from the charity for any single contribution (including mileage value) of $250 or more. Full charitable mileage guide.
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