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Unreimbursed Expense Donation Receipt Template

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An unreimbursed expense donation receipt is the written record of a charitable donation made from unreimbursed out-of-pocket expenses. When a person donates time or services to a charitable organization, they may incur out-of-pocket expenses. The individual can accept a full reimbursement for their expenses, or they can convert those expenses into a donation to the organization.

For donations of this kind that exceed $250, two rules apply for the IRS to consider donations tax-deductible:

  1. The donor has to keep accurate records of all unreimbursed expenses that contributed to the donation.
  2. The donor has to obtain a written acknowledgment from the charitable organization.

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Receipt Requirements

The written acknowledgment for a donation of more than $250 must include the following details:

  • A description of the donor-provided services;
  • A statement explaining whether or not the charitable organization provided the donor with goods or services in exchange for the donation; and if so,
  • A description and estimate of the goods or services exchanged for the donation; or
  • A statement that the goods or services exchanged were intangible religious benefits.

The donor must obtain the written acknowledgment from the charitable organization no later than the filing due date for their tax return.

Eligible Expenses

Individuals who want to donate unreimbursed out-of-pocket expenses to a charity can only submit claims for qualifying expenses. Personal, family and living expenses aren’t eligible for tax deductions. To qualify, expenses must be:

  • Directly related to the donated services;
  • Only incurred while providing the donated services; and
  • Unreimbursed.

Examples

Concrete examples of eligible unreimbursed out-of-pocket expenses include but are not limited to:

  • Event admissions;
  • Mileage;
  • Supplies;
  • Travel; and 
  • Uniforms.

All of the following can be considered “travel expenses”:

  • Car-related expenses;
  • Cost of meal;
  • Lodging expenses;
  • Taxi and ride-share expenses; and
  • Transportation by air, bus, and rail.

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