Charitable Mileage Deduction (2026)

The 2026 charitable mileage rate is 14 cents per mile. If you volunteer for a qualifying tax-exempt organization and drive your personal vehicle to do it, you can deduct those miles on Schedule A as an itemized charitable deduction.

What qualifies as charitable mileage

Driving must be in service of a registered 501(c)(3) tax-exempt organization. Examples: delivering meals for a community food bank, driving a youth-team to a tournament for a registered nonprofit, transporting supplies for a disaster-relief organization, driving to and from volunteer shifts at a registered charity.

What does NOT qualify

• Driving for a non-registered grassroots group
• Driving for political campaigns or causes (charitable status is required)
• Driving where you receive any meaningful personal benefit
• Commuting to a paid job, even if the job is at a charity
• Driving that primarily serves your own interest with incidental charitable benefit

The rate is statutory, not annual

Unlike the standard business rate, the 14¢ charitable rate is set by Congress in statute and rarely changes. The business rate adjusts annually with vehicle costs; the charitable rate has been 14¢ since 1997. There has been periodic congressional discussion of raising it, but no change has passed.

How to claim it

Charitable mileage is reported on Schedule A (itemized deductions), not Schedule C. You only benefit if you itemize, which most filers do not after the 2017 standard deduction increase. For 2026 the standard deduction is roughly $15,000 single / $30,000 married, so charitable mileage only helps if your total Schedule A deductions exceed those thresholds.

Documentation

Same contemporaneous log requirements as business mileage: date, destination, charitable purpose, miles. Plus a written acknowledgment from the charity for any single contribution (including mileage value) of $250 or more.

Actual expenses are also allowed

For charitable driving, you can choose between the 14¢ rate and your actual gas + oil costs (not depreciation, insurance, etc.). Actual costs almost always lose for charitable miles because the rate is so low; most volunteers stick with 14¢/mile.

FAQ

Can I deduct mileage for driving my kid to a charity event?

Only if YOU are volunteering at the event for the charity. Driving your child to participate is not charitable mileage even if the activity is at a registered nonprofit.

Does volunteer firefighting qualify?

Driving to and from volunteer firefighter calls qualifies if the department is a registered 501(c)(3) or political subdivision. Most volunteer fire departments qualify. Document each call.

Can I deduct mileage for driving someone to a medical appointment as a volunteer?

Yes if you are driving them on behalf of a registered charity (like a senior services nonprofit or hospital volunteer program). Driving family members to their own medical appointments is medical mileage instead, with different rules.

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