Is there a tax deduction allowed for equipping a home office to do volunteer work?

Question

I purchased a computer in January 2006 for use at the office at the location of the non-profit. That was when I was paid a salary. When the salary ended, I chose to make my hours my own, rather than "punch a time clock", moved the computer to my home, and set up a home office for the work and to the benefit of the non-profit. That space and computer are used for the functions of the non-profit org specifically. I have another computer for my personal use and keep the work distinct from each machine. Can I deduct the cost of the equipment I purchased for the non-profit home office on my taxes?

Answer 1

You may be able to deduct some amounts you pay in giving services to a qualified organization. The amounts must be:

Unreimbursed,

Directly connected with the services,

Expenses you had only because of the services you gave, and

Not personal, living, or family expenses.


Car expenses. You can deduct unreimbursed out-of-pocket expenses, such as the cost of gas and oil, that are directly related to the use of your car in giving services to a charitable organization. You cannot deduct general repair and maintenance expenses, depreciation, registration fees, or the costs of tires or insurance.

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.

Out-of-pocket expenses. If you render services to a qualified organization and have unreimbursed out-of-pocket expenses related to those services, you can satisfy the written acknowledgement requirement just discussed if:
You have adequate records to prove the amount of the expenses, and

By the required date, you get an acknowledgement from the qualified organization that contains:

A description of the services you provided,

A statement of whether or not the organization provided you any goods or services to reimburse you for the expenses you incurred,

A description and a good faith estimate of the value of any goods or services (other than intangible religious benefits) provided to reimburse you, and

A statement of any intangible religious benefits provided to you.

Answer 2

No deduction is allowed for that use. You must produce taxable income from business use of your home or any portion thereof before deductions are allowable, and be able to prove it.

Answer 3

probably not. the computer is still your personal property. the only way you could claim the expense is if you actually donated the computer tothe non-profit.